Category: Personal and Business Accounting

2025 Tax Deadlines for Filing 2024 Business Returns
Partnership Tax Deadlines	Due Date
Original tax deadline for partnerships (Form 1065)	March 16, 2026*
Extension tax deadline for partnerships (Form 1065)	September 15, 2026
S Corporation Tax Deadlines	Due Date
Original tax deadline for S Corporations (Form 1120-S)	March 16, 2026
Extension tax deadline for S Corporations (Form 1120-S)	September 15, 2026
C Corporation Tax Deadlines	Due Date
Original tax deadline for C Corporations (Form 1120)	April 15, 2026
Extension tax deadline for C Corporations (Form 1120)	October 15, 2026
Sole Proprietor Tax Deadlines	Due Date
Original tax deadline for sole proprietors and individuals (Form 1040)	April 15, 2026
Extension tax deadline for sole proprietors and individuals (Form 1040)	October 15, 2026
Nonprofit Tax Deadlines	Due Date
Original tax deadline for exempt organizations (Form 990)	May 15, 2026
Extension tax deadline for exempt organizations (Form 990)	November 16, 2026

* March 15 is a Sunday, so the deadline will be the next business day, which is Monday, March16, 2026.

January 2026

January 15

• Fourth quarter estimated tax payment for 2025 due (Form 1040-ES)

January 31 (Saturday → Due Monday, February 2, 2026)

• W-2 forms due to employees

• 1099 forms due to contractors

• Copy B of Form 3921 due to employees (for ISO exercises)

• Form 940 (Federal Unemployment Tax Return) due

February 2026

February 2

• File W-2 and 1099 forms with the Social Security Administration

• Provide Affordable Care Act (ACA) forms to employees

February 28 (Saturday → Due Monday, March 2, 2026)

• Paper filing deadline for Forms 1099-MISC, 1099-NEC, and W-2

• Paper filing deadline for Form 3921

March 2026

March 16 (March 15 is Sunday)

• Tax returns for S corporations (Form 1120-S) and partnerships (Form 1065) due

• Furnish Schedule K-1 to partners/shareholders

• Deadline to elect S corporation status for 2026 (Form 2553)

March 31

• Electronic filing deadline for Form 3921

April 2026

April 15

• Tax returns for C corporations (Form 1120) and individuals (Form 1040) due

• First quarter estimated tax payment for 2026 due

• Deadline to file for an automatic extension (Forms 4868 or 7004)

June 2026

June 15

• Second quarter estimated tax payment for 2026 due

September 2026

September 15

• Third quarter estimated tax payment for 2026 due

• Extended deadline for S corporation and partnership returns

October 2026

October 15

• Extended deadline for C corporation and individual returns

December 2026

December 15

• Fourth quarter estimated tax payment for corporations (fiscal year ending December 31)

2025 Tax Deadlines for Filing 2024 Business Returns
Partnership Tax Deadlines	Due Date
Original tax deadline for partnerships (Form 1065)	March 17, 2025*
Extension tax deadline for partnerships (Form 1065)	September 15, 2025
S Corporation Tax Deadlines	Due Date
Original tax deadline for S Corporations (Form 1120-S)	March 17, 2025
Extension tax deadline for S Corporations (Form 1120-S)	September 15, 2025
C Corporation Tax Deadlines	Due Date
Original tax deadline for C Corporations (Form 1120)	April 15, 2025
Extension tax deadline for C Corporations (Form 1120)	October 15, 2025
Sole Proprietor Tax Deadlines	Due Date
Original tax deadline for sole proprietors and individuals (Form 1040)	April 15, 2025
Extension tax deadline for sole proprietors and individuals (Form 1040)	October 15, 2025
Nonprofit Tax Deadlines	Due Date
Original tax deadline for exempt organizations (Form 990)	May 15, 2025
Extension tax deadline for exempt organizations (Form 990)	November 17, 2025

* March 15 is a Saturday, so the deadline will be the next business day, which is Monday, March17, 2025.

2024 Tax Deadlines for Filing 2023 Business Returns
Partnership Tax Deadlines	Due Date
Original tax deadline for partnerships (Form 1065)	March 15, 2024
Extension tax deadline for partnerships (Form 1065)	September 15, 2024
S Corporation Tax Deadlines	Due Date
Original tax deadline for S Corporations (Form 1120-S)	March 15, 2024
Extension tax deadline for S Corporations (Form 1120-S)	September 15*, 2024
C Corporation Tax Deadlines	Due Date
Original tax deadline for C Corporations (Form 1120)	April 18, 2024
Extension tax deadline for C Corporations (Form 1120)	October 15, 2024
Sole Proprietor Tax Deadlines	Due Date
Original tax deadline for sole proprietors and individuals (Form 1040)	April 18, 2024
Extension tax deadline for sole proprietors and individuals (Form 1040)	October 15, 2024
Nonprofit Tax Deadlines	Due Date
Original tax deadline for exempt organizations (Form 990)	May 15, 2024
Extension tax deadline for exempt organizations (Form 990)	November 15, 2024

* September 15 is a Sunday, so the deadline will be the next business day, which is Monday, September 16, 2024.

2023 Tax Deadlines for Filing 2022 Business Returns
Partnership Tax Deadlines	Due Date
Original tax deadline for partnerships (Form 1065)	March 15, 2023
Extension tax deadline for partnerships (Form 1065)	September 15, 2023
S Corporation Tax Deadlines	Due Date
Original tax deadline for S Corporations (Form 1120-S)	March 15, 2023
Extension tax deadline for S Corporations (Form 1120-S)	September 15, 2023
C Corporation Tax Deadlines	Due Date
Original tax deadline for C Corporations (Form 1120)	April 18, 2023
Extension tax deadline for C Corporations (Form 1120)	October 15, 2023
Sole Proprietor Tax Deadlines	Due Date
Original tax deadline for sole proprietors and individuals (Form 1040)	April 18, 2023
Extension tax deadline for sole proprietors and individuals (Form 1040)	October 15, 2023
Nonprofit Tax Deadlines	Due Date
Original tax deadline for exempt organizations (Form 990)	May 15, 2023
Extension tax deadline for exempt organizations (Form 990)	November 15, 2023