Tax Calendar

2025–2026 Tax Calendar
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January 2025

Jan 15: Q4 2024 Estimated Tax Payment (Individuals) — Form 1040-ES

February 2025

March 2025

Mar 17: 2024 Partnership & S Corp Returns Due (or extend to Sept 15) — Form 1065, Form 1120-S, Form 7004 (extension)
Mar 31: REIT Quarterly Asset Testing
Mar 31: Income Tax Provisions

April 2025

Apr 15: 2024 Individual Returns Due (or extend to Oct 15) — Form 1040 (PDF), Form 4868 (extension)
Apr 15: Q1 2025 Estimated Tax Payment (Individuals) — Form 1040-ES
Apr 15: Q1 2025 Estimated Tax Payment (Corporations) — Form 1120-W (instructions)
Apr 15: 2024 C Corporation Returns Due (or extend to Oct 15) — Form 1120, Form 7004 (extension)
Apr 30: Q1 2025 Form 941 Due — Form 941

May 2025

May 15: 2024 Nonprofit Returns Due (or extend to Nov 15) — Form 990, Form 8868 (PDF)

June 2025

Jun 15: Q2 2025 Estimated Tax Payment (Individuals) — Form 1040-ES
Jun 15: Q2 2025 Estimated Tax Payment (Corporations) — Form 1120-W (instructions)
Jun 16: U.S. Tax Returns for Taxpayers Working & Living Abroad — Form 4868, Form 1040 (PDF)
Jun 30: REIT Quarterly Asset Testing
Jun 30: Income Tax Provisions

July 2025

Jul 31: Q2 2025 Form 941 Due — Form 941

August 2025

September 2025

Sep 15: Extended Partnership & S Corp Returns Due — Form 1065, Form 1120-S
Sep 15: Q3 2025 Estimated Tax Payment (Individuals) — Form 1040-ES
Sep 15: Q3 2025 Estimated Tax Payment (Corporations) — Form 1120-W (instructions)
Sep 30: REIT Quarterly Asset Testing
Sep 30: Income Tax Provisions

October 2025

Oct 15: Extended Individual & C Corp Returns Due — Form 1040 (PDF), Form 1120
Oct 31: Q3 2025 Form 941 Due — Form 941

November 2025

Nov 15: Extended 2024 Nonprofit Returns Due — Form 990

December 2025

Dec 15: Q4 2025 Estimated Tax Payment (Corporations) — Form 1120-W (instructions)
Dec 31: REIT Quarterly Asset Testing
Dec 31: Income Tax Provisions

January 2026

Jan 15: Q4 2025 Estimated Tax Payment (Individuals) — Form 1040-ES
Feb 2: Q4 2025 Form 941 Due (Jan 31 falls on a weekend) — Form 941
Feb 2: Furnish Forms 1099 to Recipients (most types, incl. 1099-NEC/1099-MISC) (Jan 31 falls on a weekend) — General Instructions for Certain Information Returns

February 2026

March 2026

Mar 16: 2025 Partnership & S Corp Returns Due (or extend to Sept 15) — Form 1065, Form 1120-S, Form 7004 (extension)
Mar 31: REIT Quarterly Asset Testing
Mar 31: Income Tax Provisions

April 2026

Apr 15: 2025 Individual Returns Due (or extend to Oct 15) — Form 1040 (PDF), Form 4868 (extension)
Apr 15: Q1 2026 Estimated Tax Payment (Individuals) — Form 1040-ES
Apr 15: Q1 2026 Estimated Tax Payment (Corporations) — Form 1120-W (instructions)
Apr 15: 2025 C Corporation Returns Due (or extend to Oct 15) — Form 1120, Form 7004 (extension)
Apr 30: Q1 2026 Form 941 Due — Form 941

May 2026

May 15: 2025 Nonprofit Returns Due (or extend to Nov 16) — Form 990, Form 8868 (PDF)

June 2026

Jun 15: Q2 2026 Estimated Tax Payment (Individuals) — Form 1040-ES
Jun 15: Q2 2026 Estimated Tax Payment (Corporations) — Form 1120-W (instructions)
Jun 15: U.S. Tax Returns for Taxpayers Working & Living Abroad — Form 4868, Form 1040 (PDF)
Jun 30: REIT Quarterly Asset Testing
Jun 30: Income Tax Provisions

July 2026

Jul 31: Q2 2026 Form 941 Due — Form 941

August 2026

September 2026

Sep 15: Extended Partnership & S Corp Returns Due — Form 1065, Form 1120-S
Sep 15: Q3 2026 Estimated Tax Payment (Individuals) — Form 1040-ES
Sep 15: Q3 2026 Estimated Tax Payment (Corporations) — Form 1120-W (instructions)
Sep 30: REIT Quarterly Asset Testing
Sep 30: Income Tax Provisions

October 2026

Oct 15: Extended Individual & C Corp Returns Due — Form 1040 (PDF), Form 1120
Nov 2: Q3 2026 Form 941 Due (Oct 31 falls on a weekend) — Form 941

November 2026

Nov 16: Extended 2025 Nonprofit Returns Due (Nov 15 falls on a weekend) — Form 990

December 2026

Dec 15: Q4 2026 Estimated Tax Payment (Corporations) — Form 1120-W (instructions)
Dec 31: REIT Quarterly Asset Testing
Dec 31: Income Tax Provisions

January 2027

Jan 15: Q4 2026 Estimated Tax Payment (Individuals) — Form 1040-ES
Feb 1: Q4 2026 Form 941 Due (Jan 31 falls on a weekend) — Form 941
Feb 1: Furnish Forms 1099 to Recipients (most types, incl. 1099-NEC/1099-MISC) (Jan 31 falls on a weekend) — General Instructions for Certain Information Returns