Tax Due Dates

Individuals — Report August tip income of $20 or more to employers (Form 4070).

Individuals — Pay the third installment of 2026 estimated taxes (Form 1040-ES), if not paying income tax through withholding or not paying sufficient income tax through withholding.

Calendar-year corporations — Pay the third installment of 2026 estimated income taxes, completing Form 1120-W for the corporation’s records.

Calendar-year S corporations — File a 2025 income tax return (Form 1120-S) and provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1 if an automatic six-month extension was filed. Pay any tax, interest and penalties due.

Calendar-year S corporations — Make contributions for 2025 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.

Calendar-year partnerships — File a 2025 income tax return (Form 1065 or Form 1065-B) and provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1 if an automatic six-month extension was filed.

Employers — Deposit Social Security, Medicare and withheld income taxes for August if the monthly deposit rule applies.

Employers — Deposit nonpayroll withheld income tax for August if the monthly deposit rule applies.

Calendar-year trusts and estates — File a 2025 income tax return (Form 1041) if an automatic five-and-a-half-month extension was filed. Pay any tax, interest and penalties due.

Individuals — Report September tip income of $20 or more to employers (Form 4070).

Calendar-year bankruptcy estates — File a 2025 income tax return (Form 1041) if an automatic six-month extension was filed. Pay any tax, interest and penalties due.

Individuals — File a 2025 income tax return (Form 1040 or Form 1040-SR) if an automatic six-month extension was filed, or if an automatic four-month extension was filed by a taxpayer living outside the United States and Puerto Rico. Pay any tax, interest and penalties due.

Individuals — Make contributions for 2025 to certain existing retirement plans or establish and contribute to a SEP for 2025 if an automatic six-month extension was filed.

Individuals — File a 2025 gift tax return (Form 709) and pay any tax, interest and penalties due if an automatic six-month extension was filed.

Calendar-year C corporations — File a 2025 income tax return (Form 1120) if an automatic six-month extension was filed. Pay any tax, interest and penalties due.

Calendar-year C corporations — Make contributions for 2025 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.

Employers — Deposit Social Security, Medicare and withheld income taxes for September if the monthly deposit rule applies.

Employers — Deposit nonpayroll withheld income tax for September if the monthly deposit rule applies.

Employers — Report Social Security and Medicare taxes and income tax withholding for third quarter 2026 (Form 941) and pay any tax due if all associated taxes weren’t deposited on time and in full.

Employers — Report Social Security and Medicare taxes and income tax withholding for third quarter 2026 (Form 941) if all associated taxes due were deposited on time and in full.

Individuals — Report October tip income of $20 or more to employers (Form 4070).

Employers — Deposit Social Security, Medicare and withheld income taxes for October if the monthly deposit rule applies.

Employers — Deposit nonpayroll withheld income tax for October if the monthly deposit rule applies.

Calendar-year exempt organizations — File a 2025 information return (Form 990, Form 990-EZ or Form 990-PF) if a six-month extension was filed. Pay any tax, interest and penalties due.

Individuals — Report November tip income of $20 or more to employers (Form 4070).

Calendar-year corporations — Pay the fourth installment of 2026 estimated income taxes, completing Form 1120-W for the corporation’s records.

Employers — Deposit Social Security, Medicare and withheld income taxes for November if the monthly deposit rule applies.

Employers — Deposit nonpayroll withheld income tax for November if the monthly deposit rule applies.