Individuals & C-Corporations
2026-04-15
For individuals, file an income tax return (Form 1040 or Form 1040-SR) or file a six-month extension (Form 4868). Pay any tax due.
For calendar year C-corporations, file an income tax return (Form 1120) or file a six-month extension (Form 7004). Pay any tax due.

Individuals & C-Corporations Estimated Taxes Installment 1
2026-04-15
For individuals, estimated taxes for the first installment are due (Form 1040-ES).
For calendar-year C-corporations, estimated taxes for the first installment are due (Form 1120-W).

Trusts & Estates
2026-04-15
For calendar year trusts and estates, file an income tax return (Form 1041) or file for an automatic five-and-a-half-month extension (Form 7004). Pay any income tax due.

Q1 Payroll
2026-04-30
Report Social Security and Medicare taxes and income tax withholding for fourth quarter (Form 941) if all of the associated taxes due weren’t deposited on time and in full.
For Virginia employees, file Form VEC FC-20/21 and with the Virginia Employment Commission.
For Virginia employees with employers who file semi-weekly, file Form VA-16 and with the Virginia Department of Taxation.

Individuals & C-Corporations Estimated Taxes Installment 2
2026-06-15
For individuals, estimated taxes for the second installment are due (Form 1040-ES).
For calendar-year C-corporations, estimated taxes for the second installment are due (Form 1120-W).

Q2 Payroll
2026-07-31

Partnerships & S-Corporations Extension
2026-09-15
For partnerships, file an income tax return (Form 1065 or Form 1065-B) and provide each partner with a copy of Schedule K1 (Form 1065).

For S-corporations, file an income tax return (Form 1120-S) and provide each shareholder with a copy of Schedule K-1 (Form 1120S).

Individuals & C-Corporations Estimated Taxes Installment 3
2026-09-15
For individuals, estimated taxes for the third installment are due (Form 1040-ES).
For calendar-year C-corporations, estimated taxes for the third installment are due (Form 1120-W).

Trusts & Estates Extension
2026-09-30
For calendar year trusts and estates, file an income tax return (Form 1041). Pay any income tax due.

Individuals & C-Corporations Extension
2026-10-15

Q3 Payroll
2026-10-31

C-Corporations Estimated Taxes Installment 4
2026-12-15
For calendar-year C-corporations, estimated taxes for the fourth installment are due (Form 1120-W).

Individuals Estimated Taxes Installment 4
2027-01-15
For individuals, estimated taxes for the fourth installment are due (Form 1040-ES).

Annual & Q4 Payroll
2027-01-31
Annual payroll is due, which includes the following:

File Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration. Provide Form W-2 to employees.
For Virginia employees, file Form W-2 with the Virginia Department of Taxation.

File a return for federal unemployment taxes (Form 940) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.
For Virginia employees, file Form VA-6 with the Virginia Department of Taxation.
Provide Form 1098, Form 1099-MISC, Form 1099-NEC and Form W-2G to recipients.

Quarterly payroll is due, which includes the following:

Report Social Security and Medicare taxes and income tax withholding for fourth quarter (Form 941) if all of the associated taxes due weren’t deposited on time and in full
For Virginia employees, file Form VEC FC-20/21 and with the Virginia Employment Commission.
For Virginia employees with employers who file semi-weekly, file Form VA-16 and with the Virginia Department of Taxation.
