The short answer: Most owner-operators juggle three recurring obligations: (1) information returns to the IRS for people you paid — 1099-NEC and W-2s due February 2, 2026 (for 2025 payments); (2) your own return — April 15, 2026 for sole proprietors, single-member LLCs, and C-corps, or March 16, 2026 for partnerships, multi-member LLCs, and S-corps; and (3) quarterly estimated payments — April 15, June 15, September 15, 2026, and January 15, 2027. Miss the payment deadlines and interest accrues even if you later file an extension, because an extension to file is not an extension to pay.
Deadlines move when they fall on weekends. When the statutory date lands on a Saturday, Sunday, or federal holiday, the IRS shifts it to the next business day. The dates below already reflect those shifts.
Q1 2026 (January–March): information returns and pass-through filings
| Date | What | Details |
|---|---|---|
| Jan 15, 2026 | Q4 2025 estimated payment | Final 2025 estimated payment (Form 1040-ES). |
| Feb 2, 2026 | W-2s and 1099-NECs | Jan 31 falls on a Saturday → Feb 2. Furnish recipient copies and file with the IRS/SSA by this date; 1099-NEC has no later e-file deadline. Form 940 also due. |
| Feb 2, 2026 | 1099-MISC recipient copies | Furnish to recipients (most boxes). |
| Mar 2, 2026 | 1099-MISC paper filing | Feb 28 falls on a Saturday → shifts to Mar 2 (paper file Copy A with Form 1096). |
| Mar 16, 2026 | Partnership & S-corp returns | Form 1065 (partnerships, incl. multi-member LLCs) and Form 1120-S — Mar 15 is a Sunday → Mar 16. Furnish K-1s to owners; file Form 7004 for a 6-month extension. |
| Mar 16, 2026 | S-corp election (Form 2553) | To take effect for 2026: file within 2 months and 15 days of the start of the tax year. New entities count 75 days from formation. |
| Mar 31, 2026 | 1099-MISC electronic filing | E-file with the IRS by March 31. |
Threshold change for 2026 payments: under 2025 legislation (OBBBA § 70433), the reporting threshold for both Form 1099-MISC and Form 1099-NEC rose from $600 to $2,000 per payee per year for payments made on or after January 1, 2026 (filed in 2027), with inflation adjustments in $100 increments starting in 2027. Confirm your categories against current IRS instructions.
Q2 2026 (April–June): tax day, states, second estimates
| Date | What | Details |
|---|---|---|
| Apr 15, 2026 | Individual & C-corp returns | Form 1040 (incl. Schedule C for sole proprietors and single-member LLCs) and Form 1120 (C-corps). File Form 4868 or 7004 for a 6-month extension. Last day for 2025 IRA/HSA contributions. |
| Apr 15, 2026 | Q1 2026 estimated payment | First estimated payment for 2026 (Form 1040-ES). |
| Apr 15, 2026 | California franchise touchpoint | CA’s $800 minimum LLC franchise tax is due April 15 (the three fee figures on this page — CA $800, DE $300, TX reports May 15 — were provided as verified inputs). |
| May 15, 2026 | Texas franchise tax reports | TX franchise tax reports due May 15. |
| Jun 1, 2026 | Delaware franchise touchpoint | DE’s $300 LLC tax due June 1. |
| Jun 15, 2026 | Q2 2026 estimated payment | Second estimated payment. Note Q2 only covers April–May income — it arrives just two months after Q1. |
Q3 2026 (July–September): extended pass-through returns
| Date | What | Details |
|---|---|---|
| Sep 15, 2026 | Extended 1065/1120-S returns | Final deadline with the Form 7004 extension filed in March. |
| Sep 15, 2026 | Q3 2026 estimated payment | Third estimated payment for 2026. |
Q4 2026 (October–December): extended returns and year-end planning
| Date | What | Details |
|---|---|---|
| Oct 15, 2026 | Extended 1040/1120 returns | Final deadline with the extension filed in April. |
| Dec 15, 2026 | C-corp Q4 estimated payment | Corporations pay their fourth 2026 estimate in December; individuals wait until January 2027. |
| Dec 31, 2026 | Year-end cutoff | Last day to place property in service for 2026 deductions; last day for actions that affect your 2026 return. |
Beneficial ownership (BOI) reporting — eliminated. FinCEN’s final rule, effective August 14, 2026, permanently removed BOI reporting for U.S. companies and U.S. persons. There is nothing to file.
Early 2027: the cycle repeats
| Date | What | Details |
|---|---|---|
| Jan 15, 2027 | Q4 2026 estimated payment | Final estimated payment for tax year 2026 (Form 1040-ES). |
| Feb 1, 2027 | W-2s and 1099-NECs | Jan 31, 2027 is a Sunday → Feb 1. Furnish recipient copies and file with the IRS/SSA. |
| Feb 1, 2027 | 1099-MISC recipient copies | Most boxes. |
| Feb 16, 2027 | 1099-MISC boxes 8/10 recipient copies | Feb 15 is a federal holiday → Feb 16. Only substitute payments (box 8) and attorney gross proceeds (box 10). |
| Mar 1, 2027 | 1099-MISC paper filing | Feb 28 is a Sunday → Mar 1. |
| Mar 15, 2027 | Partnership & S-corp returns | Form 1065 and Form 1120-S for tax year 2026 (Mar 15 is a Monday — no shift). |
| Mar 15, 2027 | S-corp election for 2027 | Form 2553 deadline — though you can file any time during 2026 to avoid the spring rush. |
| Mar 31, 2027 | 1099-MISC electronic filing | E-file with the IRS. |
| Apr 15, 2027 | Individual & C-corp returns + Q1 2027 estimates | Form 1040 (incl. Schedule C), Form 1120, and the first 2027 estimated payment. |
| Sep 15, 2027 | Extended 1065/1120-S | Final deadline with extension. |
| Oct 15, 2027 | Extended 1040/1120 | Final deadline with extension. |
Forming or re-forming your LLC next year? Before tax season starts, run your numbers through the LLC Formation Cost Calculator — it factors in state filing fees from LLC Formation Cost by State so the first-year budget is settled before January.
Methodology
Federal dates were verified against IRS forms and instructions (1040-ES, 1065, 1120-S, 1120, 1099-NEC, 1099-MISC, W-2, 2553, 4868, 7004) and cross-checked against 2026 tax calendars published by CPA firms; weekend/holiday shifts were computed and double-checked on October 4, 2026. The $2,000 threshold change for 2026 payments (both 1099-MISC and 1099-NEC, OBBBA § 70433) was confirmed from multiple tax-reporting sources on October 4, 2026; confirm thresholds against current IRS instructions for your categories.
Frequently asked questions
Do I owe estimated payments, or can I just pay at filing? If you expect to owe $1,000 or more in federal tax after withholding and credits, the IRS expects quarterly payments as you earn income. The safe harbor: pay 100% of last year’s total tax (110% if last year’s AGI exceeded $150,000) across the four installments and you avoid the underpayment penalty even if your income grows.
I’m a single-member LLC. Which deadline applies to me? Your LLC is a disregarded entity by default, so its profit lands on your personal return: Form 1040 with Schedule C, due April 15 (October 15 with extension). The March deadlines apply only if you’ve elected partnership or S-corp tax treatment.
What if I miss a deadline? File and pay as soon as you can — failure-to-file penalties run much steeper than failure-to-pay. An extension only covers filing, so pay your best estimate of the tax by the original deadline to stop interest from accruing.
When is the S-corp election deadline for 2027? File Form 2553 any time during 2026 or by March 15, 2027 — no later than 2 months and 15 days into the tax year the election covers. Late-election relief under Rev. Proc. 2013-30 may still save a missed year on a showing of reasonable cause.
Is beneficial ownership (BOI) reporting still required? No. FinCEN’s August 2026 final rule permanently eliminated BOI reporting for U.S. companies and U.S. persons. Your bank may still ask for ownership information under separate banking rules, but there is no federal BOI filing to make.