United States Tax & Filing Deadlines

Annual federal income tax return for US C-corporations. Due 15 April for calendar-year filers (15th day of the 4th month after fiscal year-end). 6-month automatic extension via Form 7004: extension is to file, not to pay. Form 7004 extends the filing date only by six months. Payment of any balance is still due on the original date, otherwise interest and the late payment penalty run from that date.

Annual federal income tax return for US S-corporations. Due 15 March for calendar-year filers. 6-month automatic extension via Form 7004 to 15 September. The shareholder's basis, not the amount of cash distributed, decides whether a loss or distribution is allowed. Keep a basis schedule each year.

Annual federal information return for partnerships and multi-member LLCs taxed as partnerships. Due 15 March for calendar-year filers. 6-month extension via Form 7004 to 15 September. A partnership files one return for the entity and each partner reports their share from the Schedule K-1 on their own return. Schedules K-2 and K-3 have expanded filing exceptions starting with tax year 2024, so check whether they are needed for the partnership.

Quarterly federal payroll tax return for employers with W-2 employees. Reports Social Security, Medicare and federal income tax withholding. Due last day of month following quarter end. Semiweekly depositors also file Schedule B (Form 941) with each return to show their daily tax liability.

Annual reporting of non-employee compensation of $2,000+ paid to independent contractors (payments made after 31 December 2025; the threshold was $600 before, and is indexed to inflation from 2027). Issuer must send 1099-NEC to recipient AND IRS by 31 January following the calendar year. Applying the $2,000 threshold means counting only payments for services during the calendar year, and the threshold applies to payments made after 31 December 2025.

Annual statement of wages and taxes withheld for each W-2 employee. Must be sent to employees AND filed with the Social Security Administration by 31 January following the calendar year. Employers who file 10 or more information returns in a year, counting W-2s together with Forms 1099 and others, must file them electronically. The Form W-3 transmittal accompanies the paper filing.

First quarter federal estimated tax payment for self-employed people, freelancers, partners and others without sufficient withholding. Covers 1 January – 31 March income. The safe harbors are 90% of the current year tax, or 100% of last year's tax, rising to 110% when last year's adjusted gross income was above $150,000. The self-employment tax part is 15.3%, with the Social Security part applying only up to the 2026 wage base of $184,500.

Domestic companies no longer have to file beneficial ownership information (BOI) reports with FinCEN. In March 2025 FinCEN's interim final rule exempted entities created in the United States, and a final rule making those exemptions permanent took effect on 14 August 2026. Only entities formed under foreign law that are registered to do business in a US state or tribal jurisdiction, and that do not qualify for another exemption, still have to report.