Tax Due Dates

Mark your calendars! The calendar year 2026, due dates for Tax Filing Year 2025 tax returns are now available. For 2019 filings, only two filing dates have been adjusted due to weekend occurrences. Whenever a regular tax filing date falls on a Saturday, Sunday, or a legal holiday observed in the District of Columbia, the due date for returns is pushed to the next business day.

In previous years, alongside weekend statutory due date adjustments, the Form 1040 and Form 1120 due dates have been modified due to the Emancipation Day observance in Washington, D.C. This observance occurs on April 16th, regardless of the day of the week, which means it does not impact the filing date for 2019 returns.

For calendar year tax returns reporting 2019 information that are due in 2020, the following due dates will apply:

Form                               2020 Filing Due Date (Tax Year 2019)

Form W-2 & certain 1099-Misc                          January 31st

Form 1065 – Partnerships                               March 16th

Form 1120-S – S Corporations                         March 16th

Form 1040 – Individuals                                 April 15th

FinCEN 114 – FBAR                                         April 15th

Form 1041 – Trusts and Estates                      April 15th

Form 1120 – C Corporations                            April 15th

Form 990 series – (Tax Exempt Organizations)      May 15th

Form 5500 series – (Employee Benefit Plan)       July 31st

Form 1065 Extended Return                            September 15th

Form 1120-S Extended Return                         September 15th

Form 1041 Extended Return                             September 30th

Form 1120 Extended Return                             October 15th

Form 1040 Extended Return                             October 15th

FinCEN 114 (Extended with Form 1040)           October 15th

Form 5500 series – (Employee Benefit Plan Extended Return) October 15th

Form 990 series – (Tax Exempt Organization Extended Return) November 16th

*Please note: Some of the above due dates differ from standard filing dates due to holidays or weekends.

For fiscal year filers:

Partnership and S Corporation tax returns will be due on the 15th day of the third month after the end of their fiscal tax year. C Corporation tax returns will be due on the 15th day of the fourth month after their fiscal tax year ends. A special rule allows C Corporations with fiscal years ending on June 30th to defer the due date change until December 31, 2025. Employee Benefit Plan tax returns are due on the last day of the seventh month after the plan year concludes.

It is crucial to confirm the due dates for tax returns in all states where taxpayers operate, as individual states may not conform to the federal filing dates.

Estimated Tax Payment Due Dates

In addition to the statutory due dates listed above, estimated tax payments also have their own due date schedule. Taxpayers often find themselves confused about the due dates for estimated tax payments, as they do not align with typical quarter ends. The first quarter estimated tax payment is due at the same time as the prior year’s tax or extension payment. The fourth quarter payment is due in the year following the tax year. For cash basis taxpayers, this is practically the only instance where a payment made in a following year impacts the prior year tax return.

Our tax system is a 'pay as you go' model, meaning taxpayers are expected to pay taxes on at least a quarterly basis for the income they earn. If employers withhold adequately, this process can be seamless. However, some taxpayers, especially those with dual incomes, fluctuating income, significant passive income, or those who are high earners or self-employed may find themselves under-withheld at tax time. In addition to facing a substantial tax bill, these taxpayers may also incur an underpayment penalty.

The due dates for estimated tax payments are as follows:

Estimated Tax Payments

1st Quarter- April 15th

2nd Quarter- June 15th

3rd Quarter- September 15th

4th Quarter - January 15th of the next year

For expert assistance in navigating these tax deadlines, consider reaching out to Tax Guru LLC to ensure compliance and optimize your tax strategy.