Tax Due Dates
March & April 2026
March 2026
March 2
Businesses — File Form 1098, Form 1099 (other than those with a February 2 deadline), Form W-2G and transmittal Form 1096 for interest, dividends and miscellaneous payments made during 2025 (Electronic filers can defer filing to April 1)
March 10
Individuals — Report February tip income of $20 or more to employers (Form 4070)
March 16
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 or file for an automatic six-month extension (Form 7004) and pay any tax due
Calendar-year partnerships — File a 2025 income tax return (Form 1065 or Form 1065-B) and provide each partner with a copy of Schedule K1 (Form 1065) or a substitute Schedule K1 — or request an automatic six-month extension (Form 7004)
Employers — Deposit Social Security, Medicare and withheld income taxes for February if the monthly deposit rule applies
Employers — Deposit nonpayroll withheld income tax for February if the monthly deposit rule applies
March 31
Employers — Electronically file 2025 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline) and Form W-2G
April 2026
April 10
Individuals — Report March tip income of $20 or more to employers (Form 4070)
April 15
Individuals — Pay the first installment of 2026 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding
Individuals — File a 2025 income tax return (Form 1040 or Form 1040-SR) or file for an automatic six-month extension (Form 4868). (Taxpayers who live outside the United States and Puerto Rico or serve in the military outside these two locations are allowed an automatic two-month extension without requesting an extension.) Pay any tax due
Individuals — Make 2025 contributions to a traditional IRA or Roth IRA (even if a 2025 income tax return extension is filed)
Individuals — Make 2025 contributions to a SEP or certain other retirement plans (unless a 2025 income tax return extension is filed)
Individuals — File a 2025 gift tax return (Form 709) or file for an automatic six-month extension (Form 8892). Pay any gift tax due. File for an automatic six-month extension (Form 4868) to extend both Form 1040 and Form 709 if no gift tax is due
Household employers — File Schedule H, if wages paid equal $2,800 or more in 2025 and Form 1040 isn’t required to be filed. For those filing Form 1040, Schedule H is to be submitted with the return so is extended if the return is extended
Calendar-year trusts and estates — File a 2025 income tax return (Form 1041) or file for an automatic five-and-a-half-month extension (Form 7004) (six-month extension for bankruptcy estates). Pay any income tax due
Calendar-year corporations — File a 2025 income tax return (Form 1120) or file for an automatic six-month extension (Form 7004) and pay any tax due
Calendar-year corporations — Pay the first 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 March if the monthly deposit rule applies
Employers — Deposit nonpayroll withheld income tax for March if the monthly deposit rule applies