Tax calendar
Tax deadlines and filing calendar
The federal and Florida deadlines that matter most to individuals, business owners, and employers, in one place. Not sure which ones apply to you? That's what your free consultation is for.
Deadlines reviewed October 2026
Dates are for calendar-year filers. When a deadline falls on a weekend or legal holiday, it moves to the next business day. Fiscal-year businesses follow the same rules counted from the end of their tax year.
Federal: Individuals
Personal returns, estimated payments, and foreign account reports.
Form 1040
U.S. individual income tax return
- Due:
- April 15
- Who files:
- Individuals
Form 4868 extends filing to October 15. Any tax owed is still due April 15.
Form 1040-ES
Estimated tax payments
- Due:
- April 15, June 15, September 15, and January 15
- Who files:
- Self-employed people, investors, and anyone without enough withholding
Four payments for the current tax year; the January payment covers the prior year's fourth quarter.
FinCEN Form 114 (FBAR)
Report of foreign bank and financial accounts
- Due:
- April 15
- Who files:
- Anyone whose foreign accounts totaled more than $10,000 at any point in the year
Automatic extension to October 15.
Federal: Businesses
Business income tax returns, elections, and estimated payments.
Form 1065
Partnership return, with Schedule K-1s for partners
- Due:
- March 15
- Who files:
- Partnerships and multi-member LLCs
Form 7004 extends filing to September 15.
Form 1120-S
S corporation return, with Schedule K-1s for shareholders
- Due:
- March 15
- Who files:
- S corporations and LLCs taxed as S corporations
Form 7004 extends filing to September 15.
Form 1120
C corporation income tax return
- Due:
- April 15
- Who files:
- C corporations and LLCs taxed as C corporations
Form 7004 extends filing to October 15. Any tax owed is still due April 15.
Form 2553
Election to be taxed as an S corporation
- Due:
- March 15 to take effect for the current year
- Who files:
- Corporations and LLCs choosing S corporation status
Due within 2 months and 15 days after the start of the tax year the election should apply to.
Form 1120-W
Corporate estimated tax payments
- Due:
- April 15, June 15, September 15, and December 15
- Who files:
- C corporations
Form 990
Annual information return
- Due:
- May 15
- Who files:
- Tax-exempt organizations
Form 8868 extends filing to November 15.
Federal: Employers & payroll
Payroll tax returns and year-end wage and contractor forms.
Payroll tax deposits
Withheld income tax, Social Security, and Medicare
- Due:
- Monthly (by the 15th of the next month) or semiweekly
- Who files:
- All employers
Your deposit schedule depends on the amount of payroll tax you reported in the prior lookback period.
Form 941
Quarterly federal payroll tax return
- Due:
- April 30, July 31, October 31, and January 31
- Who files:
- Most employers
10 extra days to file if every deposit for the quarter was made on time.
Form 940
Annual federal unemployment (FUTA) tax return
- Due:
- January 31
- Who files:
- Employers who pay FUTA tax
February 10 if all FUTA tax was deposited on time.
Forms W-2 and W-3
Employee wage and tax statements
- Due:
- January 31
- Who files:
- All employers
Due to employees and to the Social Security Administration on the same date.
Form 1099-NEC
Payments to independent contractors
- Due:
- January 31
- Who files:
- Businesses that paid contractors during the year
Due to contractors and to the IRS on the same date.
Form 1099-MISC
Rents, prizes, and other miscellaneous payments
- Due:
- January 31 to recipients
- Who files:
- Businesses that made these payments
February 15 to recipients if boxes 8 or 10 are used. Due to the IRS February 28 on paper or March 31 if e-filed.
Florida
State and county filings for Florida residents and businesses.
Personal income tax
No state individual return
- Due:
- None
- Who files:
- Florida residents
Florida has no personal income tax, so most Florida residents file only a federal return.
Form DR-15
Sales and use tax return
- Due:
- The 1st of the month after each reporting period; late after the 20th
- Who files:
- Businesses that sell taxable goods or services
Your filing frequency (monthly, quarterly, semiannual, or annual) is assigned by the Department of Revenue.
Form RT-6
Quarterly reemployment (state unemployment) tax report
- Due:
- April 30, July 31, October 31, and January 31
- Who files:
- Employers
Form F-1120
Florida corporate income tax return
- Due:
- May 1
- Who files:
- C corporations and LLCs taxed as corporations
Form F-7004 extends filing 6 months. Any tax owed is still due by the original date.
Annual report (Sunbiz)
Keeps your LLC or corporation active with the state
- Due:
- Between January 1 and May 1
- Who files:
- Florida LLCs and corporations
A $400 late fee applies after May 1, and unfiled companies are administratively dissolved in September.
Form DR-405
Tangible personal property tax return, filed with your county property appraiser (Hillsborough uses Form HC-405)
- Due:
- April 1
- Who files:
- Businesses that own furniture, equipment, or other business assets
Filing your first return qualifies you for an exemption on up to $25,000 of assessed value.
Local business tax receipt
Annual county and city license to operate
- Due:
- Renew by September 30
- Who files:
- Businesses in counties and cities that require one, including Pinellas, Hillsborough, St. Petersburg, and Tampa
Receipts become delinquent October 1, with penalties added each month.
This calendar is general information, not tax advice. Deadlines can change with new laws and IRS or Florida Department of Revenue guidance, and your situation may have its own dates. Talk with us before relying on a deadline.
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