Your 2026 Tax Deadline Center
Every key date in one guide—individual, business, trusts, and nonprofits.
Individuals (Form 1040)
original due date: april 15, 2026
extension due date: october 15, 2026
Estimated Tax Payments (Form 1040-ES):
Q1: April 15, 2026
Q2: June 15, 2026 (June 15 is a Sunday)
Q3: September 15, 2026
Q4: January 15, 2027
Partnership (Form 1065)
original due date: march 16, 2026
extension due date: september 15, 2026
S Corporations (Form 1120-S)
original due date: march 16, 2026
extension due date: september 15, 2026
C Corporations (Form 1120)
original due date: april 15, 2026 (calendar year)
extension due date: october 15, 2026
Estimated Tax Payments (Form 1120-W):
Q1: April 15, 2026
Q2: June 15, 2026
Q3: September 15, 2026
Q4: December 15, 2026
Tax Exempt Organizations (Form 990)
original due date: may 15, 2026
extension due date: November 16, 2026
Foreign Reporting Requirements
fabr(Fincen 114):
Due April 15, 2026
Automatic Extension to October 15, 2026
Form 5471, 8865, 8938, etc.:
Due with Form 1040 or Form 1120, including extensions
Payroll Tax Forms
form 941 quarterly filings:
Q1: April 30, 2026
Q2: July 31, 2026
Q3: October 31, 2026
Q4: January 31, 2027
Form W-2 & 1099-NES to IRS and recipients:
Due: January 31, 2026
California’s Pass Through Entity (PTE) Tax
for calendar year entities
Elect into the CA PTE program for 2025 by March 16, 2026 (no extension).
Pay the final 2025 PTE tax with your original 2025 return (generally March 15, 2027).
Make the 2026 PTE prepayment by June 15, 2026—the greater of $1,000 or 50% of your 2025 PTE tax—to remain eligible to elect again for 2026.
Applies to Eligible:
S corporations
Partnerships
LLCs taxed as Partnerships or S Corporations.
Payments are made through:
FTB Web pay under “Pass Through Entity Elective Tax Payment
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