2026 Tax Due Dates
The federal and New York State deadlines that matter most to individuals and small businesses during calendar year 2026. When a due date falls on a weekend or legal holiday, it moves to the next business day.
January 15
- 4th-quarter 2025 estimated tax payment for individuals (Form 1040-ES)
January 31
- W-2s to employees and 1099-NECs to contractors (and filed with the IRS)
- 4th-quarter New York payroll returns (NYS-45)
March 15
- Calendar-year partnership (Form 1065) and S corporation (Form 1120-S) returns — or six-month extensions
March 20
- New York quarterly sales tax return (December–February quarter)
April 15
- Individual income tax returns (Form 1040) and New York returns — or extensions
- 1st-quarter 2026 estimated tax payment
- Calendar-year C corporation returns (Form 1120) — or extensions
- Last day to make 2025 IRA and HSA contributions
- Gift tax returns (Form 709) for 2025 gifts
April 30
- 1st-quarter New York payroll returns (NYS-45)
June 15
- 2nd-quarter 2026 estimated tax payment
June 20
- New York quarterly sales tax return (March–May quarter)
July 31
- 2nd-quarter New York payroll returns (NYS-45)
September 15
- 3rd-quarter 2026 estimated tax payment
- Extended partnership and S corporation returns — final deadline
September 20
- New York quarterly sales tax return (June–August quarter)
September 30
- Extended trust and estate income tax returns (Form 1041) — final deadline
October 15
- Extended individual returns (Form 1040) — final deadline
- Extended C corporation returns — final deadline
October 31
- 3rd-quarter New York payroll returns (NYS-45)
December 20
- New York quarterly sales tax return (September–November quarter)
January 15, 2027
- 4th-quarter 2026 estimated tax payment for individuals
This calendar covers the common deadlines, not every situation — fiscal-year businesses, monthly sales-tax filers, and special elections run on their own dates. Verify current dates at irs.gov and tax.ny.gov, or ask us — deadline tracking is part of every Cerullo engagement.