C corporation: Form 1120 - extended filing (31 Dec 2025 year-end)
Tax year ended 31 Dec 2025. A timely, valid filing extension is required. 6-month extension; Form 7004.
Tax Due Dates Calendar
Selected U.S. federal tax filing, payment and reporting dates for October 2026 through December 2027.
Dates depend on tax year, entity, filing extensions and deposit schedule. Filing extensions generally do not extend payment deadlines. Check current IRS tax calendar guidance and any relief that applies to you.
| Sun | Mon | Tue | Wed | Thu | Fri | Sat |
|---|---|---|---|---|---|---|
| C corporation: Form 1120 - extended filing (31 Dec 2025 year-end)Estate / trust: Form 1041 + K-1 - filing (30 Jun 2026 year-end)Foreign accounts: FBAR - FinCEN Form 114 - automatic extension (31 Dec 2025 year-end) +3 more events on October 15 | ||||||
Dates in October
6 datesEstate / trust: Form 1041 + K-1 - filing (30 Jun 2026 year-end)
Tax year ended 30 Jun 2026. 15th of 4th month. Fiscal-year Form 1041 generally applies to decedents' estates; most trusts use a calendar year.
Foreign accounts: FBAR - FinCEN Form 114 - automatic extension (31 Dec 2025 year-end)
Tax year ended 31 Dec 2025. Automatic to 15 Oct; no request.
Gift tax: Form 709 - extended filing (31 Dec 2025 year-end)
Tax year ended 31 Dec 2025. A timely, valid filing extension is required. 6-month extension via 4868 / 8892.
Individuals: Form 1040 / 1040-SR - extended filing (31 Dec 2025 year-end)
Tax year ended 31 Dec 2025. A timely, valid filing extension is required. 6-month extension; Form 4868.
Monthly payroll tax deposit - Sep 2026 wages
For monthly schedule depositors: federal employment taxes on wages paid in Sep 2026. Semiweekly and $100,000 next-day rules can require earlier deposits. See IRS Publication 15.
