Reference
Filing Dates
Federal deadlines for calendar-year filers. Where a due date lands on a weekend or holiday it moves to the next business day — the dates below already account for that.
Figures current as of July 31, 2026 · covering the 2026 and 2027 filing seasons
Clients print this page —
2026 — for the 2025 tax year
Returns and payments for income earned in 2025.
| Date | Due | Who it applies to |
|---|---|---|
| January 15 | Fourth-quarter 2025 estimated tax payment | Individuals, trusts |
| February 2 | W-2s and 1099-NECs furnished to recipients and filed with the government. Most other 1099s furnished to recipients today (January 31 fell on a Saturday) | Employers, payers |
| March 2 | Other 1099s filed with the IRS — paper filers (February 28 fell on a Saturday) | Employers, payers |
| March 16 | Partnership (1065) and S corporation (1120-S) returns, or extension (March 15 fell on a Sunday) | Partnerships, S corporations |
| March 31 | Other 1099s filed with the IRS — electronic filers | Employers, payers |
| April 15 | Individual returns (1040), or extension — tax owed is still due today. Also C corporation (1120) and trust (1041) returns, first-quarter 2026 estimates, and 2025 IRA and HSA contributions | Individuals, C corporations, trusts, estates |
| June 15 | Second-quarter 2026 estimated tax payment | Individuals, trusts |
| September 15 | Third-quarter 2026 estimated tax payment. Extended partnership and S corporation returns | Individuals, partnerships, S corporations |
| September 30 | Extended trust and estate returns (1041) | Trusts, estates |
| October 15 | Extended individual (1040) and C corporation (1120) returns | Individuals, C corporations |
| December 31 | Last day for most 2026 planning moves — charitable gifts, employer retirement plan contributions, required minimum distributions | Everyone |
2027 — for the 2026 tax year
Returns and payments for income earned in 2026.
| Date | Due | Who it applies to |
|---|---|---|
| January 15 | Fourth-quarter 2026 estimated tax payment | Individuals, trusts |
| February 1 | W-2s and 1099-NECs furnished to recipients and filed with the government. Most other 1099s furnished to recipients today (January 31 falls on a Sunday) | Employers, payers |
| March 1 | Other 1099s filed with the IRS — paper filers (February 28 falls on a Sunday) | Employers, payers |
| March 15 | Partnership (1065) and S corporation (1120-S) returns, or extension | Partnerships, S corporations |
| March 31 | Other 1099s filed with the IRS — electronic filers | Employers, payers |
| April 15 | Individual returns (1040), or extension — tax owed is still due today. Also C corporation (1120) and trust (1041) returns, first-quarter 2027 estimates, and 2026 IRA and HSA contributions | Individuals, C corporations, trusts, estates |
| June 15 | Second-quarter 2027 estimated tax payment | Individuals, trusts |
| September 15 | Third-quarter 2027 estimated tax payment. Extended partnership and S corporation returns | Individuals, partnerships, S corporations |
| September 30 | Extended trust and estate returns (1041) | Trusts, estates |
| October 15 | Extended individual (1040) and C corporation (1120) returns | Individuals, C corporations |
| December 31 | Last day for most 2027 planning moves — charitable gifts, employer retirement plan contributions, required minimum distributions | Everyone |
An extension extends the filing, not the paying
If you expect to owe, pay your estimate by the original due date. Interest and penalties run from then regardless of the extension.
Colorado follows the federal calendar
State individual returns are due the same day, and Colorado grants an automatic six-month extension to file.
Fiscal-year filers differ
Everything here assumes a December 31 year end. Fiscal-year entities should call the office for their dates.
This calendar covers the deadlines that affect most of our clients and is not exhaustive. Excise, payroll, information-return, and foreign-reporting deadlines are not listed. If a deadline matters to your situation, confirm it with us.