2026 tax deadlines for individuals, businesses, LLCs, partnerships, S corporations, C corporations, and estimated tax payments

IRS Deadlines • Extensions • Estimated Taxes.

IRS Deadlines • Extensions.

2026 IRS Tax Deadlines

Individuals • LLCs • Partnerships • S Corps • C Corps • Estimated Payments

Individuals • Business • Estimates.

Federal tax calendar

Important 2026 IRS tax deadlines for individuals and businesses.

Use this page as a quick reference for common federal tax filing dates, extension deadlines, business return deadlines, and estimated tax payment dates. State deadlines may be different.

Individuals

Individual tax return deadline

April 15, 2026 is the federal filing deadline for most 2025 individual income tax returns.

  • Form 1040 and Form 1040-SR
  • W-2, 1099, investment, retirement, and rental income
  • Schedule C for sole proprietors and many single-member LLCs
  • Tax payment generally due even if an extension is filed
For most calendar-year taxpayersPersonal tax preparation →
Extensions

Individual extension deadline

October 15, 2026 is the extended filing deadline for many individuals who file a timely federal extension.

  • Extension request generally filed by April 15
  • Extension gives more time to file, not more time to pay
  • Estimated balance should be paid by the original deadline
  • Late-payment penalties and interest may still apply
For timely filed extensionsFile personal taxes →
Estimated Taxes

Quarterly estimated tax payments

Many self-employed taxpayers, investors, landlords, retirees, and business owners need estimated tax payments.

  • April 15, 2026 — first quarter 2026
  • June 15, 2026 — second quarter 2026
  • September 15, 2026 — third quarter 2026
  • January 15, 2027 — fourth quarter 2026
For income not fully covered by withholdingSelf-employed taxes →

Business tax deadlines

Business returns often come due before individual returns.

Partnerships and S corporations usually file earlier because owners need Schedule K-1 information before completing their personal returns. C corporations and other entities may have different deadlines depending on entity type and tax year.

Partnerships

March 16, 2026 is the common deadline for 2025 calendar-year partnership returns, Form 1065.

S corporations

March 16, 2026 is the common deadline for 2025 calendar-year S corporation returns, Form 1120-S.

C corporations

April 15, 2026 is the common deadline for 2025 calendar-year C corporation returns, Form 1120.

Business extensions

Business extensions generally require timely filing, and any expected tax payment may still be due by the original deadline.

Quick reference

Common 2026 federal tax deadlines.

These dates are for common calendar-year federal tax filings. Disaster relief, state law, fiscal years, entity elections, payroll taxes, and other facts may change the applicable deadline.

JAN 15

January 15, 2026

Fourth quarter 2025 estimated tax payment deadline for many individual taxpayers.

  • Self-employed taxpayers
  • Investors and landlords
  • Retirees with insufficient withholding
  • Taxpayers who pay quarterly estimates
MAR 16

March 16, 2026

Common deadline for calendar-year partnerships and S corporations.

  • Form 1065 partnership returns
  • Form 1120-S S corporation returns
  • Schedule K-1 preparation for owners
  • Business extension requests when needed
APR 15

April 15, 2026

Major federal tax deadline for individuals, C corporations, extensions, and first estimated payments.

  • 2025 individual federal income tax returns
  • Individual extension requests
  • 2026 first quarter estimated tax payment
  • Calendar-year C corporation returns
JUN 15

June 15, 2026

Second quarter 2026 estimated tax payment deadline for many taxpayers.

  • Self-employed taxpayers
  • Business owners
  • Investors and landlords
  • Taxpayers with income not fully withheld
SEP 15

September 15, 2026

Important deadline for estimated payments and extended business returns.

  • Third quarter 2026 estimated tax payment
  • Extended partnership returns
  • Extended S corporation returns
  • Schedule K-1 finalization for many owners
OCT 15

October 15, 2026

Extended deadline for many individual taxpayers who filed a timely extension.

  • Extended Form 1040 returns
  • Extended individual filing deadline
  • Possible extended C corporation deadline
  • Final review before IRS late-filing issues grow
Deadline planning

Do not wait until the deadline to prepare tax documents.

Returns involving business income, rental property, stock sales, bookkeeping, missing documents, IRS notices, or prior-year issues usually require more time than a simple W-2 return.

Gather documents early

Collect W-2s, 1099s, K-1s, mortgage statements, brokerage statements, business records, rental property records, and IRS notices before filing.

Review business records

Bookkeeping, mileage, expenses, payroll, owner draws, contractor payments, and entity classification should be reviewed before business returns are prepared.

Estimate balances due

If you expect to owe, estimate the balance before the original due date. Filing an extension does not usually extend the time to pay.

Resolve IRS notices

If the IRS sent a notice, letter, levy warning, balance due, or missing return notice, address it before more deadlines create additional problems.

What we can help with

Tax preparation, extensions, late returns, and IRS problem support.

PUBLIC TAX, CORP helps individuals and businesses file on time, file properly extended returns, clean up late filings, and respond to IRS issues connected with missed deadlines.

1040

Individual tax preparation

Federal and state personal tax preparation for W-2 employees, self-employed taxpayers, investors, retirees, landlords, and multi-state taxpayers.

Form 1040 filing supportPersonal taxes →
1099

Self-employed tax returns

Schedule C, 1099-NEC, 1099-K, gig income, app income, expense review, estimated tax awareness, and single-member LLC reporting.

For contractors and freelancersSelf-employed taxes →
BUS

Business tax returns

Business return preparation for LLCs, partnerships, S corporations, C corporations, and owners who need Schedule K-1 information for personal filing.

Entity return preparationBusiness taxes →
EXT

Tax extensions

Help with extension planning, document review, estimated balance discussion, and avoiding preventable late-filing issues.

LATE

Late and unfiled tax returns

Preparation of prior-year and missing tax returns for individuals, self-employed taxpayers, and business owners who are behind.

Cleanup filing supportUnfiled returns →
IRS

IRS notices and penalties

Help with IRS notices, penalties, balances due, payment plans, penalty relief, and tax resolution issues caused by missed or late filings.

IRS problem supportIRS notices →

Tax deadline questions

Quick answers about 2026 federal tax deadlines, extensions, estimated payments, and late filing issues. Click a question to expand.

When are 2025 individual tax returns due in 2026?

For most calendar-year individual taxpayers, 2025 federal income tax returns are due April 15, 2026. State deadlines may be different, and special relief may apply in limited circumstances.

Does a tax extension give me more time to pay?

No. A tax extension usually gives more time to file, not more time to pay. If you expect to owe federal tax, the balance is generally due by the original tax deadline.

When are 2026 estimated tax payments due?

For many calendar-year individual taxpayers, 2026 estimated tax payments are due April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027.

When are partnership and S corporation returns due in 2026?

For calendar-year partnerships and S corporations, the common 2026 deadline for 2025 returns is March 16, 2026, because March 15, 2026 falls on a Sunday.

Can you help if I already missed a tax deadline?

Yes. PUBLIC TAX, CORP helps with late returns, unfiled returns, IRS notices, balances due, installment agreements, penalty relief, and tax resolution options.

Service Area

Tax deadline help across Tampa Bay — and nationwide

We help individuals, self-employed taxpayers, LLC owners, partnerships, S corporations, C corporations, and taxpayers with IRS notices throughout Tampa Bay and across the United States through a secure remote workflow.

Local office in Dunedin. Tampa Bay service area. Nationwide online tax service available.