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2026 Calendar

Small business tax deadlines for 2026, by entity type

Every federal date that matters this year for sole proprietors, S-corps, partnerships, and C-corps: filing deadlines, quarterly estimates, payroll and 1099 dates, and how extensions actually work. Download the calendar file or sign up for email reminders so no date depends on memory.

Updated August 2026

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By entity type

Filing deadlines for tax year 2025 and 2026 estimates

All dates below are federal, for calendar-year filers. When a deadline lands on a weekend or holiday it rolls to the next business day, which is why several 2026 dates look one day off. States set their own calendars; confirm each state where you file.

Sole proprietors and single-member LLCs (Schedule C)

Business results ride on the owner's Form 1040, so the individual calendar is the business calendar.

  • April 15, 2026Form 1040 with Schedule C for tax year 2025

    Also the deadline to pay any balance due, and for 2025 IRA and HSA contributions.

  • April 15 / June 15 / September 15, 2026 and January 15, 2027Quarterly estimated tax payments for tax year 2026 (Form 1040-ES)

    The quarters are uneven: the June payment covers only April and May.

  • October 15, 2026Extended Form 1040 deadline (Form 4868 filed by April 15)

    The extension moves the filing date, not the payment date.

S-corporations (Form 1120-S)

S-corp returns land a month before individual returns because the K-1s feed each shareholder's 1040.

  • March 16, 2026Form 1120-S and Schedule K-1s for tax year 2025

    March 15 falls on a Sunday, so the date rolls to Monday the 16th. Also the S-corp election (Form 2553) deadline for calendar-year 2026.

  • September 15, 2026Extended 1120-S deadline (Form 7004 filed by March 16)

    Late filing is penalized per shareholder, per month, even when no tax is due.

  • April 15 / June 15 / September 15, 2026 and January 15, 2027Shareholders' quarterly estimated payments on pass-through income

Partnerships and multi-member LLCs (Form 1065)

Same early deadline as S-corps, for the same reason: partners cannot file until the K-1s arrive.

  • March 16, 2026Form 1065 and Schedule K-1s for tax year 2025

    Pushed from Sunday, March 15. The late-filing penalty is charged per partner, per month.

  • September 15, 2026Extended 1065 deadline (Form 7004 filed by March 16)
  • April 15 / June 15 / September 15, 2026 and January 15, 2027Partners' quarterly estimated payments on pass-through income

C-corporations (Form 1120)

Calendar-year C-corps file with the individual crowd in April and pay tax at the entity level.

  • April 15, 2026Form 1120 and payment of tax owed for tax year 2025
  • April 15 / June 15 / September 15 / December 15, 2026Corporate quarterly estimated payments for tax year 2026

    C-corp estimates run on the corporation's own calendar, including a December payment.

  • October 15, 2026Extended 1120 deadline (Form 7004 filed by April 15)

Payroll and contractors

Payroll and 1099 deadlines in 2026

These apply to any entity type with employees or contractors. Payroll tax deposits run on their own semiweekly or monthly schedule set by your deposit history, separate from the return dates below.

  • February 2, 2026W-2s to employees and the SSA; 1099-NEC to contractors and the IRS

    Pushed from Saturday, January 31. Covers contractors paid $600 or more in 2025. Form 940 (FUTA) and Q4 2025 Form 941 are due the same day.

  • March 31, 2026Other 1099s (1099-MISC, 1099-INT) to the IRS when filing electronically

    Recipient copies go out in early February.

  • April 30 / July 31 / November 2, 2026Form 941 quarterly payroll returns for Q1, Q2, and Q3 2026

    October 31 falls on a Saturday, so Q3 rolls to November 2. Q4 2026 is due February 1, 2027.

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Frequently Asked

2026 deadline questions

What are the small business tax deadlines for 2026?
S-corp (1120-S) and partnership (1065) returns for tax year 2025 are due March 16, 2026. Individual returns with Schedule C and C-corp (1120) returns are due April 15, 2026. Quarterly estimates for 2026 fall on April 15, June 15, and September 15, 2026, with the fourth payment on January 15, 2027. W-2s and 1099-NEC forms were due February 2, 2026, and Form 941 is due quarterly.
Why are S-corp and partnership returns due before individual returns?
Because their Schedule K-1s feed the owners' personal returns. An S-corp or partnership return filed in mid-March gives shareholders and partners a month to fold the K-1 income into their own April 15 filing. That sequencing is also why a late 1120-S or 1065 is penalized per owner, per month: every owner downstream is stuck waiting.
What if I miss a 2026 tax deadline?
File as soon as possible; penalties compound monthly. The late-filing penalty is roughly 10 times the late-payment penalty, so if the date arrives and you cannot pay, file anyway and arrange payment after. First-time penalty abatement is often available for filers with a clean three-year history, and pass-through entities that missed the March 16 S-corp election window can often use late-election relief under Rev. Proc. 2013-30.
Do extensions change when I have to pay?
No. Form 7004 (entities) and Form 4868 (individuals) extend the time to file, never the time to pay. Tax owed is still due at the original deadline, and interest plus late-payment penalties run on any shortfall. Estimate the liability, pay it with the extension request, and the extension itself costs essentially nothing; an unfunded extension just delays the bill while penalties accrue.

Want the dates handled for you? Our tax services include the full deadline calendar, extensions, and estimates for every client. Sizing a quarterly payment? Use the quarterly estimated tax calculator, or read the full 2026 deadlines guide for penalties, state dates, and extension mechanics.

Keep reading

Glossary

1099-NEC

IRS form used to report payments to non-employee contractors and freelancers.

Glossary

W-2

IRS form reporting wages, tips, and tax withholding for employees.

Glossary

FICA (Social Security & Medicare Tax)

Federal payroll taxes funding Social Security and Medicare, split between employer and employee.

Glossary

FUTA (Federal Unemployment Tax)

Federal unemployment insurance tax paid by employers, separate from FICA.

Guide

Quarterly Estimated Tax for Self-Employed and Business Owners

If you're not on a W-2, the IRS expects four prepayments a year. Miss them and you owe penalties even if you pay in full at filing.

Guide

Multi-State Payroll Setup for Small Businesses

One remote employee in another state means new tax registrations, withholding rules, and compliance work. Here's the playbook.

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