A question CPAs are commonly asked is “when is my tax return due?”. Below is a quick summary of some of the most common tax deadlines for calendar tax year-end filers (note, fiscal year-end filers and state income tax return filing dates may vary). To ensure timely filing, Aura Advisors requires all information one month prior to each deadline.
January 31, 2026 – Form W-2 & W-3, 1099-MISC & 1099-NEC, 1099-INT & 1099-OID, 1099-DIV, 3921 & 3922 must be distributed to recipients by January 31, 2026. Filing dates with the IRS vary, depending on the method of filing (electronic versus paper).
March 1, 2026 – Entities incorporated, organized, or registered to do business in Delaware must file their Annual Reports online with the State of Delaware on or before March 1, 2026. See our blog here on how to calculate your Delaware Annual Taxes.
March 16, 2026 – Partnerships filing Form 1065 and S-Corporations filing Form 1120S must file their federal income tax returns OR an extension of time to file (Form 7004).
April 1, 2026 – Local property tax filings (Form 571-l) are due.
April 15, 2026 – Individuals filing Form 1040, Trusts filing Form 1041, Corporations filing Form 1120, and taxpayers filing Form FinCEN 114 (for foreign bank account report disclosures) and Form 709 (Gift Tax Returns) must file their federal income tax returns OR an extension of time to file (Form 7004 and/or Form 4868).
Individual (Form 1040-ES) and Corporation (Form 1120-W) 2026 Q1 estimated income tax payments are also due. See our blog here for calculating individual income tax payments and here for calculating entity income tax payments.
May 15, 2026 – Exempt Organizations filing Form 990 and Private Foundations filing Form 990-PF must file their federal income tax returns OR an extension of time to file (Form 8868).
June 16, 2026 – Individual (Form 1040-ES) and Corporation (Form 1120-W) 2026 Q2 estimated income tax payments are due.
Qualified pass-through entities (PTEs) operating in California may make a pass-through entity tax election for 2026 if the 1st payment is made by June 15, 2026. See our blog here on how this election may benefit you.
Limited Liability Companies (LLC) operating in California must pay any LLC fees by this date.
July 31, 2026 – Form 5500, Annual Return/Report of Employee Benefit Plan, must be filed OR an extension of time to file (Form 5558).
September 15, 2026 – extended federal income tax return deadline for partnerships (Form 1065) and S-Corporations (1120-S).
Individual (Form 1040-ES) and Corporation (Form 1120-W) 2026 Q3 estimated income tax payments are also due.
September 30, 2026 – Extended federal income tax return deadline for Trust federal income tax returns.
October 15, 2026 – Extended federal income tax return deadline for Individual and Corporation federal income tax returns.
Note, individuals with gift tax return filing requirements who extended their individual tax returns receive an automatic extension of time to file their gift tax returns until this same October 15, 2026, deadline.
November 15, 2026 – Extended federal income tax return deadline for Exempt Organizations and Private Foundations.
December 15, 2026 – Corporation (Form 1120-W) 2026 Q4 estimated income tax payments are due.
December 31, 2026 – Qualified pass-through entities (PTEs) operating in California who made the 1st payment by June 15, 2026, may make a pass-through entity tax payment for 2026 that is deductible in 2025 if the 2nd payment is made by December 31, 2026.
January 15, 2026 – Individual 2025 Q4 estimated income tax payments (Form 1040-ES) are due January 15, 2026.
Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, must be filed by the 15th day after the date the cash was received.
This guide provides an overview of common filing requirements and deadlines. It is not an exhaustive list of all specific filing obligations. For detailed and personalized advice regarding your individual or business tax situation, please contact us.
Aura Advisors is a boutique tax consulting and compliance firm working with start-ups, emerging growth companies, and affluent individuals. Making it safer for good people and good companies to continue to do good things.