Framework Advisory

Tax Deadline Calendar

Federal filing and payment deadlines, in order, for individuals, businesses, and the self-employed.

Quarters are uneven on purpose — Q1 covers three months, Q2 covers two, Q3 covers three, and Q4 covers four. A flat 25% split of last year's tax bill rarely matches this pattern, which is one of the most common reasons a quarterly estimate ends up wrong.
January 15

Q4 estimated tax payment due

Final quarterly estimated payment for the prior tax year's fourth quarter (September through December income).

Self-employed1099 contractorsS-corp shareholders
January 31

W-2s and 1099-NEC forms due

W-2s must be furnished to employees and 1099-NEC forms to contractors (and filed with the IRS) by this date.

EmployersBusinesses paying contractors
March 15

Partnership and S-corp returns due

Original filing deadline for calendar-year partnerships and S-corporations, or the deadline to file for a 6-month extension.

Partnerships (Form 1065)S-corporations (Form 1120-S)
April 15

Individual returns, C-corp returns, and Q1 estimated payment due

Original filing deadline for individual and C-corp returns (or the deadline to file for an extension), and the first-quarter estimated tax payment for the current year. Also the last day to contribute to a prior-year IRA or HSA for most filers.

Individuals (Form 1040)C-corporations (Form 1120)Self-employed
June 15

Q2 estimated tax payment due

Second-quarter estimated payment, covering April and May income (a shorter window than the other quarters).

Self-employed1099 contractorsS-corp shareholders
September 15

Q3 estimated payment due; extended partnership/S-corp returns due

Third-quarter estimated payment, and the final deadline for partnership and S-corp returns that were extended in March.

Self-employedPartnerships on extensionS-corporations on extension
October 15

Extended individual and C-corp returns due

Final deadline for individual and C-corp returns that were extended in April. This is also typically the last date to fund a SEP-IRA for the prior year if the return was extended.

Individuals on extensionC-corporations on extension

Dates assume the deadline falls on a business day — if a date falls on a weekend or federal holiday, the deadline moves to the next business day. This calendar covers common federal deadlines and is not exhaustive for every entity type or state; confirm dates specific to your situation with an advisor.

Never track a deadline by memory again

Get a free review of your current tax position from a licensed advisor.

Book a Free Consultation