Client Resources

Key Tax Deadlines for 2026

Every important federal and Texas deadline. Missing one can mean penalties, interest, or a missed opportunity.

All dates below fall within the 2026 calendar year. Dates shift to the next business day when they fall on a weekend or holiday. Confirm the current year on irs.gov before relying on any date.

Date What's Due Who
January 15, 2026 Q4 2025 estimated tax payment (final quarterly estimate for tax year 2025) Individuals & businesses with estimated tax obligations
February 2, 2026 2025 W-2 and 1099-NEC recipient copies due (January 31 falls on a Saturday) Employers and businesses that paid contractors
March 16, 2026 2025 Partnership (Form 1065) and S Corporation (Form 1120-S) returns due, or extension (March 15 falls on a Sunday) Partnerships and S Corps
April 15, 2026 2025 Individual (Form 1040) and C Corporation (Form 1120) returns due, or extension; Q1 2026 estimated tax payment Individuals and C Corps
May 15, 2026 2025 Texas Franchise Tax Report due, or extension Texas entities (LLCs, corporations, partnerships)
June 15, 2026 Q2 2026 estimated tax payment Individuals & businesses with estimated tax obligations
September 15, 2026 Extended 2025 Partnership (Form 1065) and S Corporation (Form 1120-S) returns due; Q3 2026 estimated tax payment Partnerships, S Corps, and estimated tax payers
October 15, 2026 Extended 2025 Individual (Form 1040) and C Corporation (Form 1120) returns due Individuals and C Corps who filed an extension

JEM CPA recommends starting to gather documents in December and January. Don't wait until the deadline is a week away.

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