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Second Quarter -
Tax Calendar

There are deadlines and dates that you should know about. Use this calendar to help you avoid missing important deadlines. *Payments must be scheduled by 8pm ET at least one calendar day before the tax due date.*

April 2026

DateDescription
4/1/2026Deposit payroll tax for payments on March 25-27 if the semiweekly deposit rule applies.
4/3/2026Deposit payroll tax for payments on March 28-31 if the semiweekly deposit rule applies.
4/8/2026Deposit payroll tax for payments on April 1-3 if the semiweekly deposit rule applies.
4/10/2026Deposit payroll tax for payments on April 4-7 if the semiweekly deposit rule applies.
4/10/2026Employers: Employees are required to report to you tips of $20 or more earned during March.
4/15/2026Deposit payroll tax for payments on April 8-10 if the semiweekly deposit rule applies.
4/15/2026Individuals: File Form 1040 or 1040SR and pay any tax due.   For automatic 6-month extension file Form 4868 and deposit estimated tax. Pay the first installment of 2025 estimated tax – Use Form 1040-ES.
4/15/2026If paid cash wages of $2,800 or more in 2025 to a household employee, file Schedule H (Form 1040). If required to file Form 1040 or Form 1040-SR, file Schedule H with the return and report any household employment taxes. Report any FUTA tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of 2024 or 2025 to household employees. Report any income tax you withheld for your household employees.
4/15/2026Social security, Medicare, and withheld income
tax: Deposit tax for payments made in March if the monthly deposit rule applies.
4/15/2026Tax Exempt Orgs: Deposit Estimated Tax for 1st quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
4/15/2026File Forms 990-T (Section 401(a) or 408(a) trusts) or Form 1120-POL for years ending 12/31/24.
4/15/2026Corporations: File Form 1120 for calendar year and pay any tax due. For automatic 6-month extension, file Form 7004. Deposit estimated tax – see Pub. 542 and EFTPS.
4/15/2026Estates and Trusts: File Form 1041 for calendar year entities and pay any tax due.
4/15/2026Individuals and calendar year-end Entities: File Form 3520. For automatic 6-month extension, file an income tax return extension: Form 4868 for individuals or Form 7004 for entities.
4/15/2026Form 1120-F filers:  Due dates can vary for Form 1120-F filers, depending on if the foreign corporation has a U.S. place of business and on the year-end of the foreign corporation.  Please see instructions.
4/15/2026Nonresident alien individuals who received wages as an employee subject to U.S. income tax withholding:  File Form 1040-NR.  For an automatic 6-month extension, file Form 4868.
4/15/2026Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
4/17/2026Withholding Agent:  File Forms 1042-S if you timely requested a 30-day extension. Furnish Forms 1042-S to recipients if you timely requested a 30-day extension.
4/22/2026Deposit payroll tax for payments on April 15-17 if the semiweekly deposit rule applies.
4/24/2026Deposit payroll tax for payments on April 18-21 if the semiweekly deposit rule applies.
4/29/2026Deposit payroll tax for payments on April 22-24 if the semiweekly deposit rule applies.
4/30/2026File Form 720 for the first quarter.
4/30/2026File Form 2290 and pay the tax on vehicles first used in March.
4/30/2026Employers: File Form 941 for the first quarter.
4/30/2026Deposit FUTA tax owed through March if more than $500.
4/30/2026File Form 730 and pay the tax on wagers accepted during March.

May 2026

DateDescription
5/1/2026Deposit payroll tax for payments on April 25-28 if the semiweekly deposit rule applies.
5/6/2026Deposit payroll tax for payments on April 29-May 1 if the semiweekly deposit rule applies.
5/8/2026Deposit payroll tax for payments on May 2-5 if the semiweekly deposit rule applies.
5/11/2026Employers: Employees are required to report to you tips of $20 or more earned during April.
5/11/2026File Form 941 for the first quarter if you timely deposited all required payments.
5/13/2026Deposit payroll tax for payments on May 6-8 if the semiweekly deposit rule applies.
5/15/2026Deposit payroll tax for payments on May 9-12 if the semiweekly deposit rule applies.
5/15/2026Social security, Medicare, and withheld income
tax: Deposit tax for payments made in April if the monthly deposit rule applies.
5/15/2026File Forms 990, 990-EZ, 990-PF, 990-N, 990-BL, 990-T (Trusts other than section 401(a) or 408(a) trusts), 4720, or 8868 for years ending 12/31/24
5/15/2026File Form 8886-T (Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction)   
5/15/2026File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in January/February/March 2025
5/20/2026Deposit payroll tax for payments on May 13-15 if the semiweekly deposit rule applies.
5/22/2026Deposit payroll tax for payments on May 16-19 if the semiweekly deposit rule applies.
5/28/2026Deposit payroll tax for payments on May 20-22 if the semiweekly deposit rule applies.
5/29/2026Deposit payroll tax for payments on May 23-26 if the semiweekly deposit rule applies.

June 2026

DateDescription
6/1/2026File Form 730 and pay the tax on wagers accepted during April.
6/1/2026File Form 2290 and pay the tax for vehicles first used during April.
6/3/2026Deposit payroll tax for payments on May 27-29 if the semiweekly deposit rule applies.
6/5/2026Deposit payroll tax for payments on May 30-June 2 if the semiweekly deposit rule applies.
6/10/2026Employers: Employees are required to report to you tips of $20 or more earned during May.
6/10/2026Deposit payroll tax for payments on June 3-5 if the semiweekly deposit rule applies.
6/12/2026Deposit payroll tax for payments on June 6-9 if the semiweekly deposit rule applies.
6/15/2026Individuals living outside the U.S.: File Form 1040 or 1040-SR and pay any tax, interest, and penalties due. For automatic extension of 4 months file form 4868 and deposit estimated tax.
6/15/2026Individuals: Pay the second installment of 2026 estimated tax – Use Form 1040-ES.
6/15/2026Corporations: Deposit the second installment of your 2026 estimated tax – see Pub. 542 and EFTPS.
6/15/2026Social security, Medicare, and withheld income
tax. Deposit tax for payments made in for May if the monthly deposit rule applies.
6/16/2025Partnerships:  File Form 8804 and Forms 8805 for a calendar year entity that keeps its records and books of account outside the United States and Puerto Rico.
6/16/2025Partnerships:  File Form 8813 quarterly payment voucher and pay any tax due.
6/16/2025Nonresident alien individuals who DID NOT receive wages as an employee subject to U.S. income tax:  File Form 1040-NR.  For an automatic extension, file Form 4868.
6/17/2025Individuals living outside the U.S.: File Form 3520. For automatic 4-month extension, file an income tax return extension, Form 4868.
6/17/2025Deposit payroll tax for payments on June 10-12 if the semiweekly deposit rule applies.
6/17/2025Tax Exempt Orgs: Deposit Estimated Tax for 2nd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
6/22/2026Deposit payroll tax for payments on June 13-16 if the semiweekly deposit rule applies.
6/24/2026Deposit payroll tax for payments on June 17-19 if the semiweekly deposit rule applies.
6/26/2026Deposit payroll tax for payments on June 20-23 if the semiweekly deposit rule applies.
6/30/2026File Form 730 and pay the tax on wagers accepted during May.
6/30/2026File Form 2290 and pay the tax for vehicles first used during May.