United States
Tax Deadlines 2026
January
Jan 15
2025/Q4 Estimated Tax Payment Due
For self-employed individuals or t hose wit h ot her income without tax withholding
Jan 31
E-File Deadline for 1099-NEC, 1099-MISC, 1099-K, W-2, W-3
Information returns for interest, dividend, or rent income or payments to employees and independent contractors
February
Feb 28
Paper Filing Deadline for 1099, 1099-DIV
If not filed electronically, the deadline for some information returns
March
Mar 1
Delaware C-Corp - Annual Report & Franchise Tax Deadline
The yearly deadline for franchise tax payments, starting from $175 (calculated by issued shares and year-end asset value)
Mar 16
Federal Tax Return or Extension Deadline for Multi-Member LLCs and S-Corps
C-Corp and S-Corp Election
These elections must be filed within 75 days following the new tax year
1042-S Filing Deadline
It’s commonly required when a US corporation pays dividend to non-US shareholders
Mar 31
E-Filing Deadline for Most Payout Information Returns (1097, 1098, 1099s (excluding NEC), 3921, 3922, W-2G
April
Apr 15
Federal Tax Return and Extension Deadline for Single-Member LLCs, Individuals, and C-Corps
Single-member LLC owners, other individuals, and C-Corps must file their federal tax returns or apply for an extension of 6 months
Report of Foreign Bank and Financial Accounts (FBAR) Deadline
U.S. companies must report foreign financial accounts if their combined balance exceeded $10,000 at any point during the calendar year. The IRS grants an automatic extension when the FBAR is not filed by April 15
2026/Q1 Estimated Tax Payment Due
Corporations must pay estimated taxes for their first profitable year
June
Jun 1
Delaware LLC - Franchise Tax Deadline
The yearly deadline for franchise tax payment of $300
Jun 16
2026/Q2 Estimated Tax Payment Due
September
Sep 15
Final Deadline for Federal Tax Return of Multi-Member LLCs and S-Corps on Extension Period
Multi-member LLCs and S-Corps, which applied for a 6-month extension, must file their final federal tax returns
Federal Tax Return and Extension Deadline for Companies with FY 6/30
Businesses whose financial year ends on June 30, must file their federal tax returns or apply for an extension of 6 months
2026/Q3 Estimated Tax Payment Due
October
Oct 15
Final Deadline for Federal Tax Return of Single-Member LLCs, Individuals, and C-Corps on Extension Period
Single-member LLC owners, other individuals, and C-Corps which applied for a 6-month extension, must file their final federal tax returns
Extended Deadline for FBAR (Report of Foreign Bank and Financial Accounts) Filing
Final deadline after the IRS’ automated extension for the US companies with foreign financial accounts if their combined balance exceeded $10,000 at any point during the calendar year
Fiscal Year Notes
This scheme generally takes into account the standard tax calendar. Deadlines may change if your tax year ends on a different date than December 31.
In case of dissolution, companies use a fiscal year-end date for tax deadlines after the month they dissolve with the state.
Penalties
In case a deadline is not met, the IRS has the authority to levy penalties up to $25,000, and the state may dissolve the company administratively which leads losing the goodstanding status and paying monetary penalties and interests.
