January 15
Fourth Quarter Estimated Tax Payment
Final estimated tax payment for the prior tax year, commonly used by self-employed taxpayers, contractors, investors, and others without enough withholding.
Key Tax Deadlines
Important IRS filing, payment, extension, estimated tax, payroll, and notice deadlines for individuals and businesses.
IRS Sources Used for This Page
These summaries are based on IRS.gov resources. For exact current-year dates, special filing situations, and form-specific rules, use the IRS source pages directly.
01
Individual Tax Deadlines
January 31
W-2 and 1099 Forms Sent
Employers and many payers must send wage and information forms so taxpayers can prepare accurate returns.
April 15
Individual Income Tax Return and Payment Due
For calendar-year filers, federal Form 1040 is generally due in mid-April, and any tax owed must be paid even if you file an extension. Always confirm the current-year date with IRS.gov.
April 15
Extension Request Due
File Form 4868 by the original due date to request additional time to file your individual return. The extension gives more time to file, not more time to pay.
April 15
IRA and HSA Contribution Deadline
Last day to make many prior-year IRA and HSA contributions, subject to eligibility and contribution limits.
October 15
Extended Individual Return Due
Deadline to file an individual return if a valid extension was requested by the original due date.
02
Business Tax Deadlines
January 31
Forms W-2 and 1099-NEC Due
Employers and businesses generally must provide employee wage forms and nonemployee compensation forms by this date.
March 15
Partnership and S Corporation Returns Due
Calendar-year partnerships and S corporations generally file Forms 1065 and 1120-S, or request an extension, by this date.
April 15
C Corporation Returns Due
Calendar-year C corporations generally file Form 1120, or request an extension, by the 15th day of the fourth month after the tax year ends.
September 15
Extended Partnership and S Corporation Returns Due
Deadline for calendar-year partnerships and S corporations that timely requested an extension.
October 15
Extended C Corporation Returns Due
Deadline for calendar-year C corporations that timely requested an extension.
03
Estimated Tax and Payroll Deadlines
April 15
First Quarter Estimated Tax Payment
First estimated tax payment for the current year, commonly required for self-employed taxpayers and business owners.
June 15
Second Quarter Estimated Tax Payment
Second estimated tax payment for taxpayers who need to pay quarterly.
September 15
Third Quarter Estimated Tax Payment
Third estimated tax payment for the current tax year.
Apr 30, Jul 31, Oct 31, Jan 31
Payroll Tax Returns
Most employers file Form 941 by the last day of the month after each quarter ends. Payroll tax deposits may be due monthly, semiweekly, or next-day depending on the deposit schedule.
January 31
Annual FUTA Return
Form 940 for federal unemployment tax is generally due by this date for employers.
04
IRS Notice and Problem Deadlines
Due date on notice
IRS Notice Response Windows
IRS notices and letters include their own response deadlines. The IRS says to review the notice carefully and act by the due date shown on the letter.
Due date on notice
Appeal or Dispute Deadlines
If you disagree with an IRS notice, follow the instructions in that notice and respond by the stated deadline to help preserve review or appeal rights.
Deadline on notice
Notice of Deficiency Deadline
A Notice of Deficiency has a strict Tax Court petition deadline printed on the notice. Do not estimate this date from a general guide.
Immediately
Bank Levy or Wage Garnishment
If the IRS is taking money from a bank account or paycheck, fast action matters because delay can limit available options.
Before You Rely on a Date
This page summarizes common federal deadlines from IRS.gov resources, but the current-year IRS calendar controls.
If a tax deadline falls on a Saturday, Sunday, or legal holiday, the IRS generally moves the deadline to the next business day.
Extensions generally extend the time to file, not the time to pay. Interest and penalties can still apply to unpaid balances.
State deadlines, disaster relief, fiscal-year business deadlines, and unusual filing situations may differ from the federal calendar dates listed here.