Missing a tax deadline is one of the most avoidable expenses a business or self-employed person can incur. Here’s what to keep on your calendar.
Estimated tax due dates
For calendar-year individuals, 2026 estimated tax payments are generally due:
- Q1: April 15, 2026 (covers January 1-March 31)
- Q2: June 15, 2026 (covers April 1-May 31)
- Q3: September 15, 2026 (covers June 1-August 31)
- Q4: January 15, 2027 (covers September 1-December 31)
The payment periods are not equal calendar quarters. Special rules apply to fiscal-year taxpayers, farmers and fishers, taxpayers whose income begins later in the year, and annualized-income calculations. Confirm the dates and exceptions in IRS Publication 505 (2026).
Key annual deadlines
- Individuals: 2025 calendar-year returns and payment are generally due April 15, 2026. Confirm with the IRS.
- Calendar-year partnerships and S corporations: returns are generally due on the 15th day of the third month after year-end, subject to weekends, holidays, and relief.
- Information returns: deadlines depend on the form, filing method, and recipient/federal filing requirement; verify the applicable form instructions rather than relying on a single date.
Extensions
An extension generally gives you more time to file, not more time to pay. Estimate and pay by the original deadline to reduce potential interest and penalties. Disaster relief, taxpayers abroad, and other special rules can change a deadline.
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Track the action behind each deadline
For each obligation on your calendar, record the taxpayer or entity, jurisdiction, period, responsible person, and whether the action is a filing, payment, or both. Add an earlier internal date for gathering records and approving the work. Keep submission confirmations after completion. If a notice or a location-specific exception may change the timing, verify the applicable authority rather than assuming the general calendar covers it.
General educational information, not an individual tax opinion. The applicable year, jurisdiction, and facts must be reviewed before acting.