What are the important tax due dates for 2026?

 

January 15

• Final installment of 2025 estimated tax due by individuals and trusts.

 

January 31

• Last day to report the W3 and W2 forms to social security administration.

• Last day to provide the recipients W-2’s and most 1099 form including 1099-NEC/MISC.

• Last day to receive W-2 forms and most 1099 statements from your employer, banker, broker, etc.

• Fourth quarter 2025 payroll tax returns and annual federal unemployment returns due.

 

March 2

• Reporting paper file forms 1098, 1099 forms.

 

March 16

• S Corporation and Partnership income tax returns for calendar year 2025 due.

• Last day for calendar year S Corporations and Partnerships to file for a 2025 automatic six-month extension (Form 7004).

• Last day for business entity to file the form to elect sub chapter S-corporation status beginning as of January 1, 2026.

• Last day for business entity to file the form to elect sub chapter S-corporation status beginning as of January 1, 2025, with tax return and/or extension along with late filing procedure.

 

March 31

• Last day to electronically report forms 1098, 1099 forms.

 

 April 15

• Last day for individual income tax returns to file for an automatic six-month extension (Form 4868) and pay any 2025 tax liability due.

• First installment 2026 estimated tax payments due for individuals, corporations, trusts, and estates.

• Last day to file income tax return for a C Corporation for calendar year 2025 or last day for calendar-year C Corporations to file for an automatic six-month extension of time (Form 7004) for 2025 tax returns and pay any tax liability due.

• 2026 Maryland personal property tax returns due (unless extended to June 15th).

• Last day for making 2025 IRA contributions.

• Gift tax returns (Form 709) and payment of any gift tax due for 2025. If individual income tax return is extended, the gift tax return will automatically be extended for six-months, or otherwise file Form 8892.

• Calendar year fiduciary income tax returns and requests for 5½ month automatic extensions due (Form 7004).

• Last day to report offshore foreign bank accounts (FBAR) with FinCEN 114. This is automatically extended if individual tax return filing is extended.

 

April 30

• First quarter 2026 payroll tax returns due

 

 

June 15

• Payment of second installment of 2026 estimated tax by individuals, corporations, trusts and estates.

• Extended 2026 Maryland personal property tax returns due

 

July 31

• Due date for 2025 Annual Return/Report returns and/or extension of Employee Benefit Plan (Form 5500) and paper filed requests for 2 ½ month filing extension (Form 5558)

• Second quarter 2026 payroll tax returns due.

 

September 15

• Payment of third installment of 2026 estimated tax by individuals, corporations, trusts, and estates.

• Last day of filing 2025 income tax returns for Partnerships and S Corporations with approved extension.

 

September 30

• Last day to file fiduciary returns with an approved extension.

 

October 15

• Last day for filing 2025 income tax return by calendar-year corporations with approved extension.

• Last day for filing 2025 individual income tax returns with approved extension.

• Last day for filing 2025 gift tax returns with approved extension.

• Last day for filing 2025 for annual return/report of employee benefit plan (Form 5500) with approved extension.

 

November 2

• Third quarter 2026 payroll tax returns due

 

December 15

• Payment of last installment of 2026 estimated tax by calendar-year corporations

 

If you have any questions about these new due dates, please feel free to call our office.