When Are Taxes Due in 2026?

The tax deadline for most businesses is April 15, 2026. S corporations, multimember LLCs and partnerships must file by March 16, 2026.
Autor:
Chloe Silverman
Chloe Silverman,Staff Copywriter
Chloe Silverman
Staff copywriter specializing in small business insurance for The Hartford.
Revisado por:
Gene Marks
Gene Marks,CPA, Keynote Speaker, National Business Columnist and Author
Gene Marks
CPA, keynote speaker, national business columnist and author.
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Actualizado: 03/02/2026
Tiempo de lectura: 7 minutos
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Key Takeaways

  • Sole proprietors and C corporations must file their income taxes by April 15, 2026. The required forms will depend on your business structure, such as Form 1040 for sole proprietors and Form 1120 for corporations.
  • If your C corporation uses a fiscal year, you’ll need to file your tax return by the 15th day of the fourth month following the close of your tax year.
  • S corporations, multimember LLCs and partnerships must file by March 16, 2026. If these companies use a fiscal year, they’ll need to file a tax return by the 15th day of the third month following the close of their tax year.
  • Important quarterly estimated tax payment dates are April 15, 2026 (first quarter), June 15, 2026 (second quarter), Sept. 15, 2026 (third quarter) and Jan. 15, 2027 (fourth quarter 2026).
  • Employers must send out W-2s by Feb. 2, 2026, and file excise taxes using Form 720 for various categories.

Income Tax Deadlines for 2026

Deadline:
File individual income and certain corporate tax returns by April 15, 2026.
With each new year, it’s a good idea to review your small business insurance and the deadline for filing your tax return.
 
Most small businesses need to submit federal tax returns annually. These taxes are based on the revenue your company earns each year.1
 
The forms you’ll need for your income tax return depend on your business’ structure. For instance, you may need these Internal Revenue Services (IRS) forms:2
 
Keep in mind that most small businesses are pass-through organizations. This means business income is treated as the owner’s personal income. Typically, this applies to those who are self-employed and operate as a sole proprietorship. So, if this is how you’re structured, you’ll need to finish filing your return on April 15, 2026. This date also applies to those who own a “regular” corporation (such as a C corporation).
 

Quarterly 2026 Tax Deadlines for Businesses

Keep in mind these important quarterly tax dates for 2026:
 
  • Jan. 15, 2026: Fourth-quarter 2025 estimated tax payment due
  • April 15, 2026: First-quarter 2026 estimated tax payment due
  • June 15, 2026: Second-quarter 2026 estimated tax payment due
  • Sept. 15, 2026: Third-quarter 2026 estimated tax payment due, deadline for extended partnership and S-corporation returns
  • Oct. 15, 2026: Deadline for C-corporation returns and individual filers with an extension
  • Jan. 15, 2027: Fourth-quarter 2026 estimated tax payment due
small business owner enjoying their job knowing business tax due date
The quarterly estimated taxes you’ll need to file depend on your business’ structure and your individual tax situation. Some sole proprietors may need to make estimated tax payments if they expect to owe federal income tax and do not have sufficient withholding. Sole proprietors must still file their income taxes annually.
 
If your business has employees, you’ll need to use Form 941 for federal purposes to file the income, Social Security and Medicare taxes withheld from your employees’ paychecks quarterly. You’ll also need to file any excise taxes quarterly with Form 720.3 On top of these, you may also need to file state tax forms, depending on where you live.
 
If you need more time to finish your taxes, you can request a tax extension. Keep in mind that when filing for an extension, you’ll still need to fill out an estimate of what you owe. Individuals can use Form 4868 and small businesses can use Form 7004 to request a tax extension.
 
To learn more about the estimated tax payments you’ll need to submit, you can work with an accounting firm. They can provide personalized tax services for your business that can make tax season easy. You can also use tax software like TurboTax to help manage your business’ taxes.
 
 

Employment Tax Deadlines 2026

Deadline:
Mail out W-2s by Feb. 2, 2026.
Your employment taxes are where you’ll need to report wages, tips and other compensation that you’ve paid to your employees. You’ll need to prepare W-2s, Wage and Tax Statements for each of your workers. These forms report your employees’ earnings.
 
As an employer, you’ll have to mail out employee W-2s by Feb. 2, 2026. To keep your employees updated, let them know they may not receive their W-2s until after Feb. 2, 2026.
 
You can view other important tax due dates on the IRS’ Employment Tax website.
 

Excise Tax Deadlines 2026

You’ll have to file excise taxes if you:4
 
  • Manufacture or sell products
  • Use certain equipment, facilities or products
  • Receive payment for certain services
You can use Form 720 to file excise taxes in these categories:5
 
  • Environmental
  • Communications and air transportation
  • Fuel
  • First retail sale of heavy trucks, trailers and tractors
You may need to fill out these other tax forms:
 
  • Form 2290: This is for certain trucks, truck tractors and buses used on public highways that are a gross weight of 55,000 pounds or more.
  • Form 730: If you’re a business that accepts wagers or does a pool or lottery, you may have to file an excise tax on wagering. This form helps you figure out the tax on the wagers you receive.
  • Form 11-C: This form allows you to register for any wagering activity and to pay the tax on it.

Payroll Withholding and Employment Tax

If you have employees, you’ll need to pay employment taxes, including:
 
  • Social Security and Medicare taxes
  • Federal income tax withholding
  • Federal unemployment (FUTA) tax
You’ll need to report these payroll taxes on your employees’ W-2 forms. Your employees then need to include this information on their tax return, which is Form 1040 or 1040-SR.6
 

Wage and Non-Employee Compensation Tax

Deadline:
File wage and non-employee compensation taxes by Jan. 31, 2026.

Other Key Things To Know About Corporate Tax Deadlines in 2026

Make sure you have enough time to file your taxes. It’s important to learn about 2026 tax filing deadlines early because if you file late and have a tax bill, it can lead to penalties and interest. Keep in mind you may qualify for credits or deductions for certain expenses.
 
There are ways you can reduce taxable income, like selling property that your business no longer needs. On top of this, your business can also get a tax refund if you paid more taxes than you needed to during the year.
 
You may be wondering, “Is business insurance tax deductible?” Yes, business insurance is tax deductible.
If you need small business insurance coverage, you can easily get a quote online today. We’ve been helping small businesses get the right insurance for over 200 years, so we know the unique risks they face.

Frequently Asked Questions About 2026 Small Business Tax Deadlines

If your business is organized as a C-Corporation, or C-Corp, and you requested an extension to file your taxes, then you have until Oct. 15, 2026, to submit your return.
As a small business owner, paying your taxes and knowing when to file returns is essential to avoid paying a penalty. Some important tax deadlines for 2026 include:
 
  • Jan. 15, 2026: Fourth-quarter 2025 estimated tax payment due
  • April 15, 2026: First-quarter 2026 estimated tax payment due
  • June 15, 2026: Second-quarter 2026 estimated tax payment due
  • Sept. 15, 2026: Third-quarter 2026 estimated tax payment due, deadline for extended partnership and S-corporation returns
  • Oct. 15, 2026: Deadline for C-corporation returns and individual filers with an extension
  • Jan. 15, 2027: Fourth-quarter 2026 estimated tax payment due
Business tax returns can be extended for six months. You can use Form 7004 when filing a tax extension. Remember, you still need to estimate the taxes owed and pay them by the due date.
If your small business doesn’t file taxes, you will incur a penalty of 5% of unpaid taxes per month, capped at 25%. It can also result in federal tax liens, property liens and wage or bank account levies. You will also miss out on any potential refunds owed to your business. If your business doesn’t file taxes, you’re also putting your business at risk for potential tax evasion charges.
If you don’t owe any taxes or have a tax refund, there’s no penalty for filing a late return.

Related Articles

 
 
1,2 Internal Revenue Service (IRS), “Which Forms Must I File?” viewed February 2026.
 
3 FindLaw, “Filing Quarterly Taxes,” viewed February 2026.
 
4,5 Internal Revenue Service (IRS), “Business Taxes,” viewed February 2026.
 
6 QuickBooks, “W-2 Employee Forms: A Small Business Owner’s Guide To Filing,” viewed February 2026.
 
7 Internal Revenue Service (IRS), “Instructions for Forms 1099-MISC and 1099-NEC,” viewed February 2026.
 
This article provides general information, and should not be construed as specific legal, HR, financial, insurance, tax or accounting advice. As with all matters of a legal or human resources nature, you should consult with your own legal counsel and human resources professionals. The Hartford shall not be liable for any direct, indirect, special, consequential, incidental, punitive or exemplary damages in connection with the use by you or anyone of the information provided herein.
 
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