Important Tax & Payment Deadlines
INDIVIDUALS TAX ESTMATES FOR FEDERAL AND STATE
1st Quarter Estimated Payment - April 15th
2nd Quarter Estimated Payment - June 15th
3rd Quarter Estimated Payment - September 15th
4th Quarter Estimated Payment - January 15th Following Year
INDIVIDUAL TAX RETURNS & EXTENSIONS DUE DATES
Due Date or Extension: Tax Year 2025 - Wednesday, April 15, 2026
Final Date (Return must be postmarked) - Thursday, October 15, 2026
Last Day to make a 2025 Traditional/Roth IRA Contribution - Wednesday, April 15, 2026
C - CORPORATIONS & S - CORPORATIONS
Calendar Year
C-Corporation - Monday, March 16, 2026
S-Corporation - Monday, March 16, 2026
Calendar Year/Extension
C-Corporation - Tuesday, September 15, 2026
S-Corporation - Tuesday, September 15, 2026
Fiscal Year - 3 1/2 months from your Fiscal Year end
Fiscal Year/Extension - 9 1/2 months from your Fiscal Year end
Minimum Tax Due ($800) - April 15th
Last day to fund a Keogh/Sep if you are a Corporation and on an extension - Tuesday, September 15, 2026 or Thursday, October 15, 2026
PARTNERSHIPS & LLCs
Due Date - Monday, March 16, 2026
Extension/Extends for 6 Months - Tuesday, September 15, 2026
CITY OF LOS ANGELES BUSINESS TAX LICENSE
Monday, March 2, 2026
SALES TAX
Quarterly Sales Tax Payer
1Q - April 30th
2Q - July 31st
3Q - October 31st
4Q - January 31st Following Year
Monthly Sales Tax Payer
Last day of the month after the period ends
i.e., January sales tax is due by March 2nd (February 28th lands on a Saturday in 2026)
Yearly Sales Tax Payer
Last day of the month after the period ends.
i.e., January sales tax is due by March 2nd (February 28th lands on a Saturday in 2026)
PAYROLL TAX REPORTS
Quarterly Deposits (941 & DE6)
1Q - April 30th
2Q - July 31st
3Q - October 31st
4Q - January 31st Following Year
Yearly Deposits (W-2's/W-3's/940/DET)
Must be filed no later than:
January 31st Following Year
1099 Forms for Year 2025
Monday, February 2, 2026 (January 31st lands on a Saturday in 2026)
2026 FEDERAL TAX DEPOSIT REQUIREMENTS
For assistance, please call the Department of the Treasury: 1-800-829-0115
Monthly Schedule Depositor - In October, the Department of the Treasury reviewed the Forms 941 you filed for the quarters ending September 30, 2025, December 31, 2025, March 31, 2026, and June 30, 2026, to determine your deposit requirements for 2026. You are a monthly depositor because your total tax liability for the four quarters was $50,000 or less. This means that when you pay wages for any one month, your deposit is due by the 15th day of the following month. It is your responsibility to verify this information against your quarterly tax records.
$100,000 Next Day Deposit Rule - If your accumulated Form 941 tax liability reaches $100,000 or more at any time during a calendar month, then your deposit is due by the next banking day. After that, you must make your deposits semi-weekly rather than monthly. Semi-weekly means that if you pay wages on Wednesday, Thursday, or Friday, your deposit is due by the following Wednesday. If you pay wages on Saturday, Sunday, Monday, or Thursday, then your deposit is due by the following Friday. If your accumulated Form 941 tax liability reaches $100,000 or more at any time during a semi-weekly period, then your deposit is due the next banking day.
$2,500 Rule - If your total tax liability for any quarter is less than $2,500, then you can pay the amount when you file your Form 941 instead of making deposits. If you're not sure your total tax liability for the quarter will be less than $2,500, then deposit using the monthly rules so you won't be subject to failure to deposit penalties.
ELECTRONIC DEPOSIT REQUIREMENT
You must use EFT to make all federal tax deposits. Generally, an EFT is made using the Electronic Federal Tax Payment System (EFTPS). EFTPS is a free service provided by the Department of the Treasury. To get more information about EFTPS or to enroll in EFTPS visit www.eftps.gov or call 1-800-555-4477.