TL;DR — Key 2026 Tax Deadlines
| 2026 Dates | Deadlines | For Who |
| Jan 15 | Final 2025 estimated tax payment due | Quarterly payers |
| Feb 2 | File 1099s and W-2s | Businesses with contractors or employees |
| Mar 16 | File partnership and S corporation returns or request extensions | Partnerships & S corporations |
| Apr 15 | File individual and C corporation returns or request extension; Q1 2026 estimated tax payment | Individuals & C corporations; Quarterly payers |
| Jun 15 | Q2 2026 estimated tax payment | Quarterly payers |
| Sep 15 | Deadline for S corporations & partnerships that filed an extension; Q3 2026 estimated tax payment | S corporations & partnerships; Quarterly payers |
| Oct 15 | Deadline for Individuals & C corporations that filed an extension | Individuals & C corporations |
Why 2026 Deadlines Matter
April 15 gets all the hype as “Tax Day,” but for small business owners, key deadlines don’t start — or end — there. What you owe and when depends on your business structure, estimated taxes, and whether you pay employees or contractors. You should also review this list from Kiplinger of the 2026 tax changes that you should know about before filing.
2026 tax deadlines also come with a few classic weekend shifts. For example, January 31 falls on a Saturday, so the deadline to send W-2s and certain 1099s moves to Monday, February 2. Those small shifts are easy to miss when you’re running a business and juggling all the paperwork.
In this guide, we pulled 2026 federal tax deadlines into one simple timeline so you can plan ahead, protect your cash flow, and avoid last-minute surprises.
January & February 2026: The Kick-Off
January 15, 2026
Final 2025 Estimated Tax Payment Due.If you pay estimated taxes, this is the due date for your final installment for tax year 2025. The IRS points many filers to Form 1040-ES (payment voucher 4) for calculating and paying estimated taxes.
February 2, 2026
Deadline to send 1099s and W-2s.The end of January typically marks the deadline for issuing tax documents for your employees and contractors. But since January 31, 2026, falls on a Saturday, the IRS deadline is extended to the next business day, Monday, February 2, 2026.
Form W-2 deadline.
If you have employees, you must file a Form W-2 for each of them. Copy A of the form must be filed with the Social Security Administration (SSA), while other copies (B, C, and 2) must be furnished to the employee. For the 2025 tax year, the deadline to file with the SSA and provide copies to employees is February 2, 2026 (via mail or electronically).
Form 1099-NEC deadline.IRS Form 1099-NEC, Nonemployee Compensation, is similar to the W-2, except that it’s for independent contractors. Copy A must be filed (paper or electronic version) with the IRS, and Copy B must be sent to the contractor by February 2, 2026.
Form 1099-MISC Copy B deadline.Use Form 1099-MISC to report payments other than nonemployee compensation made by a trade or business to others. This includes payments of at least $600 in rents, royalties, prizes, and awards.
As with the Form 1099-NEC above, Copy B must be sent to the payee by February 2, 2026. If you have 10 or more information returns to file, you may be required to E-file. Go to IRS.gov/InfoReturn for E-file options.
March 2026: The “Pass-Through” Deadline
The term “pass-through” refers to the way S corporations and partnerships are taxed. These entities do not pay federal income tax at the business level. Instead, profits and losses “pass through” directly to the owners, partners, or shareholders. The individual owners then report their share of the business’s income or losses on their own personal income tax returns.
March 2, 2026
Deadline for Form 1099-MISC Copy A.
While you’re required to send Copy B of Form 1099-MISC to payees by February 2,
Copy A can be filed with the IRS on March 2 (or March 31, if filing electronically). This deadline is extended to March 2, 2026, since the standard due date of February 28 falls on a Saturday.
To order Copy A for filing with the IRS, go here. Form 1096 must accompany all paper submissions.
March 16, 2026
S corporation tax deadline 2026 & partnership tax return due date 2026.
If your business is structured as a partnership (Form 1065) or an S corporation (Form 1120-S), this is your main annual filing deadline for calendar year 2025 returns — and it’s also when you typically deliver tax info to the owners, partners, or shareholders via Schedule K-1 (and in some cases, K-3).
Normally, these returns are due on March 15, which falls on a Sunday in 2026, so the deadline shifts to Monday, March 16.
Need more time? Use Form 7004 for an automatic 6-month extension for S corporations and partnerships.
March 31, 2026
Due date for electronic filing of Form 1099-MISC Copy A.
If you will file electronically, you have until March 31 to file Copy A of Form 1099-MISC with the IRS. Electronic filing is mandatory if you’re filing 10 or more information returns in total.
April 2026: The Main Event
April 15, 2026
Individual and business tax returns are due.
For most small business owners, April 15 is the big one:
- Individuals: File Form 1040/1040-SR and pay any tax due. You’ll need to use Schedule C to report income or loss from a business that you operated as a sole proprietor or single member LLC.
- C corporations: File Form 1120 and pay any tax that is due. It’s also the deadline if you need to file for an extension (Form 7004).
State tax returns may also be due.
Laws and requirements for filing taxes vary with states. You can find that information quickly about your particular state here.
First quarter estimated tax payment deadline.
For many taxpayers, April 15 is the deadline for filing individual income tax returns and often represents the end of the annual tax season. However, if your business pays taxes every quarter, the cycle begins anew.
Use Form 1040-ES, Estimated Tax for Individuals (Payment Voucher 1) to calculate and submit your first 2026 estimated quarterly tax payment.
About Those Small Business Tax Extensions
Tax deadlines can sneak up on us. If you find yourself needing more time to complete your tax forms, you may file for an extension. While that may buy you some time, there are several important situations to be aware of.
- It’s more time to file, not more time to pay. Using Form 4868 gets you only more time to file your tax forms. If you owe money to the IRS, you’re required to make a payment by April 15, 2026.
- It can be better to overpay. There are options of estimating your taxes, but with consequences: Getting ahead of your quarterly deadlines is the most effective way to ensure accuracy and avoid the stress of a last-minute rush. But if you’re unsure regarding the amount you may owe, you have the option of overpaying to avoid paying interest on the additional amount you owe. If you overpay in the end, you’ll receive a refund that’s processed by the IRS. A tax accountant can help you with these types of decisions.
- Disaster situations. Individuals and businesses affected by tornadoes, hurricanes, and other natural disasters can be granted extensions and other tax relief from the IRS. If natural disasters have had a negative impact on you or your business, you can find out about any potential extensions or other relief on the IRS website.
June & September 2026: Quarterly Check-ins
June 15, 2026
2nd quarter estimated tax payment deadline.If you pay quarterly estimated taxes, June 15 is typically your second payment due date.
September 15, 2026
September is a double-header; it’s a major estimated tax due date and a major extension deadline for pass-throughs.
3rd quarter estimated tax payment deadline.
Time for Round 3 of your estimated quarterly tax payments — you’ll need to complete Form 1040-ES, Estimated Tax for Individuals (Payment Voucher 3).
Extension deadline for S corporations and partnerships.
If your S corporation or partnership filed a valid extension back in March, September 15 is the final filing deadline.
Here are two forms you may need:
October 2026: The Final Stretch
October 15, 2026
Extension deadline for individuals and C corporations.
If you filed an extension, your time is up:
2026 Tax Deadlines by Business Type
| Business types | Forms | 2026 File deadlines |
| Partnership | 1065 | March 16 |
| S corporation | 1120-S | March 16 |
| C corporation | 1120 | April 15 |
| Extended partnerships & S corporations | 1065/1120-S | September 15 |
| Extended individuals & C corporations | 1040/1120 | October 15 |
Pro-Tips for Staying Compliant
- Organize receipts digitally. Use a simple system you’ll actually keep up with — create one desktop folder per month, use a bookkeeping app, or even use a shared drive where you drop photos of receipts right away.
- Set aside 25%–30% of income for taxes. This is a common “rule of thumb” buffer many small business owners use to avoid surprise tax bills, especially when income is uneven. Your exact percentage will depend on your tax bracket, self-employment taxes, state taxes, deductions, and entity type.
- Work with a CPA early. Don’t wait until April. A quick planning call in Q1 can help you estimate taxes, avoid underpayment surprises, and identify deductions while you still have time to document them.
Tax Season FAQs
What happens if I miss a 2026 tax deadline?
Missing deadlines can trigger penalties and interest. If you miss a deadline, file as soon as possible or speak with a tax pro about the best next step. If a standard due date falls on a weekend or holiday, due dates may shift forward, so always confirm the “official” due date for that year.
How do I file a business tax extension in 2026?
It depends on your situation:
- Individuals and sole proprietors: use Form 4868
- S corporations, partnerships, and corporations: use Form 7004
Remember: Extensions extend the time to file, not time to pay.
What is the 1099-K reporting threshold for 2026?
Form 1099-K reports payments you received for goods or services through:
- Payment cards (credit, debit, or stored-value cards such as gift cards), and
- Payment apps and online marketplaces.
Under current IRS guidance, online marketplaces such as Paypal and Venmo are generally required to report payments on Form 1099-K when your total payments for goods or services through the platform exceed $20,000 in more than 200 transactions for the year.
Some states have different or lower 1099-K reporting thresholds and rules, so you may receive a state-level form even if you don’t meet the federal threshold.