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Important Tax Deadlines
Key federal and state deadlines for individuals and businesses.
Key deadlines
Please note
These are general deadlines for calendar-year taxpayers. When a due date falls on a weekend or legal holiday, it moves to the next business day. Deadlines may also change due to federal or state relief provisions. Please verify all dates against current IRS and California Franchise Tax Board guidance, or contact our office before relying on them.
| Deadline | What is generally due |
|---|---|
| January 15 | Fourth-quarter estimated tax payment for the prior tax year (individuals). |
| January 31 | Employers provide W-2 forms to employees; businesses file and furnish 1099 forms. |
| March 15 | Partnership (Form 1065) and S corporation (Form 1120-S) returns, or a request for an extension. |
| April 15 | Individual income tax returns (Form 1040) and any tax owed; C corporation returns (Form 1120); first-quarter estimated tax; prior-year IRA and HSA contributions; and the FBAR (FinCEN Form 114), which receives an automatic extension to October 15. |
| June 15 | Second-quarter estimated tax; returns for U.S. taxpayers living outside the country. |
| September 15 | Third-quarter estimated tax; extended partnership and S corporation returns. |
| October 15 | Extended individual and C corporation returns; extended FBAR filing. |
| Throughout the year | Payroll tax deposits, payroll tax filings, and sales tax filings on their required schedules. |
California notes
- California grants an automatic filing extension to October 15 for individual returns, but any tax owed is still due April 15.
- California limited liability companies owe the $800 annual tax and may owe an additional LLC fee; Form 568 is filed for the LLC.
- California estimated tax payments follow a different quarterly percentage schedule than the federal schedule.
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Information on this website is provided for general informational purposes and should not be considered legal, investment, or tax advice. Services depend on each client’s facts and circumstances.
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© 2026 Austral Financial Services. All rights reserved. Privacy Policy · Terms of Service