Stay ahead of IRS due dates and keep up with the latest tax law changes that affect you and your business.
Missing a tax deadline can mean penalties and interest. Bookmark this page and check back regularly — we update it as the IRS announces changes.
Dates shown are federal IRS deadlines. Ohio state deadlines generally mirror federal dates — contact us to confirm your specific situation.
| Due Date | Category | Deadline | Form |
|---|---|---|---|
| January 15, 2026 | Estimated Tax | Q4 2025 Estimated Tax Payment Due Fourth quarter estimated tax payment for individuals and self-employed taxpayers. | Form 1040-ES |
| January 31, 2026 | Payroll | W-2 & 1099-NEC Deadline Employers must furnish W-2 forms to employees and 1099-NEC to contractors. | W-2 / 1099-NEC |
| February 18, 2026 | Individual | 1099-B, 1099-S & 1099-MISC Deadline Brokerages and payers must furnish these information returns to recipients. | 1099-B / 1099-S |
| March 17, 2026 | Business | S-Corp & Partnership Returns Due Federal income tax returns for S-corporations and partnerships are due, or file for a 6-month extension. | Form 1120-S / 1065 |
| April 15, 2026 | Individual | Individual Tax Returns Due Federal income tax returns for individuals are due. File Form 4868 for an automatic 6-month extension. | Form 1040 |
| April 15, 2026 | Estimated Tax | Q1 2026 Estimated Tax Payment Due First quarter estimated tax payment for individuals and self-employed taxpayers. | Form 1040-ES |
| April 15, 2026 | Individual | IRA Contribution Deadline Last day to make a 2025 IRA or HSA contribution and have it count for the 2025 tax year. | N/A |
| April 15, 2026 | Business | C-Corp Returns Due (Calendar Year) Federal income tax returns for calendar-year C-corporations are due. | Form 1120 |
| June 16, 2026 | Estimated Tax | Q2 2026 Estimated Tax Payment Due Second quarter estimated tax payment for individuals and self-employed taxpayers. | Form 1040-ES |
| September 15, 2026 | Estimated Tax | Q3 2026 Estimated Tax Payment Due Third quarter estimated tax payment for individuals and self-employed taxpayers. | Form 1040-ES |
| September 15, 2026 | Business | Extended S-Corp & Partnership Returns Due Extended federal returns for S-corporations and partnerships are due. | Form 1120-S / 1065 |
| October 15, 2026 | Individual | Extended Individual Returns Due Extended federal income tax returns for individuals who filed Form 4868 are due. | Form 1040 |
| January 15, 2027 | Estimated Tax | Q4 2026 Estimated Tax Payment Due Fourth quarter estimated tax payment for individuals and self-employed taxpayers. | Form 1040-ES |
Q4 2025 Estimated Tax Payment Due
Fourth quarter estimated tax payment for individuals and self-employed taxpayers.
Form: Form 1040-ES
W-2 & 1099-NEC Deadline
Employers must furnish W-2 forms to employees and 1099-NEC to contractors.
Form: W-2 / 1099-NEC
1099-B, 1099-S & 1099-MISC Deadline
Brokerages and payers must furnish these information returns to recipients.
Form: 1099-B / 1099-S
S-Corp & Partnership Returns Due
Federal income tax returns for S-corporations and partnerships are due, or file for a 6-month extension.
Form: Form 1120-S / 1065
Individual Tax Returns Due
Federal income tax returns for individuals are due. File Form 4868 for an automatic 6-month extension.
Form: Form 1040
Q1 2026 Estimated Tax Payment Due
First quarter estimated tax payment for individuals and self-employed taxpayers.
Form: Form 1040-ES
IRA Contribution Deadline
Last day to make a 2025 IRA or HSA contribution and have it count for the 2025 tax year.
Form: N/A
C-Corp Returns Due (Calendar Year)
Federal income tax returns for calendar-year C-corporations are due.
Form: Form 1120
Q2 2026 Estimated Tax Payment Due
Second quarter estimated tax payment for individuals and self-employed taxpayers.
Form: Form 1040-ES
Q3 2026 Estimated Tax Payment Due
Third quarter estimated tax payment for individuals and self-employed taxpayers.
Form: Form 1040-ES
Extended S-Corp & Partnership Returns Due
Extended federal returns for S-corporations and partnerships are due.
Form: Form 1120-S / 1065
Extended Individual Returns Due
Extended federal income tax returns for individuals who filed Form 4868 are due.
Form: Form 1040
Q4 2026 Estimated Tax Payment Due
Fourth quarter estimated tax payment for individuals and self-employed taxpayers.
Form: Form 1040-ES
Recent changes in tax law that may affect your return or financial planning. We keep this updated so you stay informed.
The IRS has released inflation-adjusted figures for 2026. The standard deduction for married filing jointly rises to $30,000, single filers to $15,000, and head of household to $22,500.
Source: IRS.govBusinesses can now immediately expense up to $1,220,000 of qualifying property placed in service during 2026, with a phase-out beginning at $3,050,000.
Source: IRS.govThe IRS raised the 401(k) elective deferral limit to $23,500 for 2026. The catch-up contribution limit for those 50 and older remains $7,500, for a total of $31,000.
Source: IRS.govThe Inflation Reduction Act credits for energy-efficient home improvements — including heat pumps, insulation, and windows — remain available through 2032. Homeowners can claim up to $3,200 annually.
Source: IRS.govFinCEN has updated guidance on Beneficial Ownership Information reporting. Most small businesses formed before January 1, 2024 had a filing deadline of January 1, 2025. New entities formed in 2025 have 90 days to file.
Source: FinCEN.govThe IRS Direct File program — which allows eligible taxpayers to file federal returns directly with the IRS at no cost — has been expanded to additional states for the 2026 filing season.
Source: IRS.govTax rules change frequently. Our team stays current so you don't have to — reach out and we'll make sure you're on track.