C corporation: Form 1120 - extended filing (30 Jun 2026 year-end)
Tax year ended 30 Jun 2026. A timely, valid filing extension is required. Special 7-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 (30 Jun 2026 year-end)C corporation: Form 1120 - filing (31 Dec 2026 year-end)Estate / trust: Form 1041 + K-1 - filing (31 Dec 2026 year-end) +5 more events on April 15 | ||||||
| Employers: Form 941 + FUTA deposit - File / deposit (Q1 2027) |
Dates in April
9 datesC corporation: Form 1120 - filing (31 Dec 2026 year-end)
Tax year ended 31 Dec 2026. 15th of 4th month.
Estate / trust: Form 1041 + K-1 - filing (31 Dec 2026 year-end)
Tax year ended 31 Dec 2026. 15th of 4th month.
Foreign accounts: FBAR - FinCEN Form 114 - filing (31 Dec 2026 year-end)
Tax year ended 31 Dec 2026. Annual due date.
Gift tax: Form 709 - filing (31 Dec 2026 year-end)
Tax year ended 31 Dec 2026. File / pay, or extend with 4868 / 8892.
Individuals: Form 1040 / 1040-SR - filing (31 Dec 2026 year-end)
Tax year ended 31 Dec 2026. File / pay, or request Form 4868 extension.
Individuals / C corps: Estimated income tax - Pay #1 (Tax year 2027)
Period: Tax year 2027. Individual 1040-ES + C-corp installment #1.
Monthly payroll tax deposit - Mar 2027 wages
For monthly schedule depositors: federal employment taxes on wages paid in Mar 2027. Semiweekly and $100,000 next-day rules can require earlier deposits. See IRS Publication 15.
Employers: Form 941 + FUTA deposit - File / deposit (Q1 2027)
Period: Q1 2027. File 941; FUTA deposit if unpaid total > $500.
