Tax Deadlines & Planning Calendar

2026 federal and California calendar

Tax deadlines and planning dates to keep visible in 2026.

A practical overview of common calendar-year filing and payment dates for individuals, estates, trusts, partnerships, S corporations, and C corporations—plus the questions that can change the deadline.

Who it is forIndividuals, fiduciaries, and calendar-year business owners
JurisdictionFederal and California overview
Last reviewedAugust 8, 2026
UseGeneral educational information, not individualized advice
For most 2025 calendar-year individual and California fiduciary income tax returns, April 15, 2026 was the regular filing and payment date. The next deadline depends on the return, extension, estimates, entity, state, fiscal year, and any relief that applies.

01

Individual and fiduciary dates

Confirm whether the filing is an individual return, a fiduciary return, or another return before relying on a date.

Common 2026 dateWhat it may coverImportant distinction
April 15Most 2025 calendar-year individual returns; California individual and fiduciary returns; first 2026 individual estimated paymentAn extension to file generally does not extend time to pay.
June 15Second 2026 individual estimated payment; certain taxpayers abroad; California PTE elective-tax payment considerationsDifferent rules and qualifications apply to each item.
September 15Third 2026 individual estimated payment; extended calendar-year partnership and S corporation returnsEntity and fiscal-year status matter.
October 15Many extended 2025 individual returns; California automatic extension date for timely filingPayment may have been due earlier.
January 15, 2027Fourth 2026 individual estimated paymentWithholding and safe-harbor facts affect the amount.
Keep in mind: Disaster relief, combat-zone rules, weekends, legal holidays, residency, fiscal years, and specific forms can change a deadline.

02

Business return dates

Business deadlines follow the entity’s tax classification and year end, not merely the business name.

Calendar-year returnRegular federal patternWhat to confirm
Partnership / Form 106515th day of the third month after year endK-1 readiness, extension, states, and owner returns
S corporation / Form 1120-S15th day of the third month after year endCompensation, payroll reports, basis, K-1s, and states
C corporation / Form 1120Generally 15th day of the fourth month after year endYear end, special June-year rules, estimates, and states
Estate or trust / Form 1041Generally 15th day of the fourth month after year endEntity type, tax year, distributions, K-1s, and final year
Keep in mind: California forms and dates can differ from the federal return. LLC fees, PTE elective tax, payroll, sales tax, information returns, and local filings are separate obligations.

03

The planning dates behind the deadlines

A useful calendar includes decision dates before the filing deadline.

90–120 days before year end: review income, estimates, withholding, entities, compensation, retirement, and major transactions.
Before books close: reconcile accounts, identify owner activity, collect payroll reports, and resolve unusual transactions.
Before an extension: estimate tax due and confirm payment instructions even if records remain incomplete.
Before an entity deadline: confirm K-1 dependencies and how the business return affects owner returns.
After filing: calendar estimates, elections, notices, document retention, and next planning review.
Keep in mind: The right planning date is often earlier than the tax-form due date.

Sources and limits

Verify current rules before acting.

This guide summarizes common dates and does not cover every form, jurisdiction, fiscal year, disaster postponement, employer deposit, information return, excise tax, sales tax, property tax, foreign reporting, or local requirement. Confirm the current official calendar for the specific taxpayer and filing.

Related next steps

Connect the checklist to the right work.

General guidance can help you prepare. Your records, entities, states, transactions, deadlines, and goals determine the actual scope.

Does an extension give me more time to pay?

Generally, an extension provides more time to file, not more time to pay. Estimate and payment requirements should be reviewed by the regular due date.

Why can my deadline differ from the dates shown?

Entity type, tax year, jurisdiction, residency, form, weekends, holidays, disaster relief, and other facts can change the applicable date.

Are estimated payments always equal?

Not necessarily. Withholding, prior-year tax, current income, annualization, state rules, entity payments, and safe-harbor provisions can affect the amount and timing.

Does this calendar cover payroll and sales tax?

No. Employer deposits, payroll returns, sales tax, information returns, excise taxes, property taxes, and local filings follow separate rules and calendars.

Stay useful, not noisy

Receive practical updates when the rules or timing change.

The newsletter is an optional way to follow new deadlines, guides, and planning topics.