FEDERAL TAX DEADLINES (2026)
INDIVIDUALS
Form 1040/1040SR (Individual Income Tax Return)
- April 15, 2026: Due date for filing 2025 individual income tax returns and payment of any tax due.
- If April 15 falls on a weekend or legal holiday, the due date is the next business day.
- October 15, 2026: Extended due date if Form 4868 (automatic 6-month extension) is filed by April 15, 2026. Note: Extension to file is not an extension to pay; taxes owed are still due by April 15, 2026
Estimated Tax Payments (Form 1040-ES)
- April 15, 2026: 1st quarter 2026 estimated tax payment due.
- June 15, 2026: 2nd quarter 2026 estimated tax payment due.
- September 15, 2026: 3rd quarter 2026 estimated tax payment due.
- January 15, 2027: 4th quarter 2026 estimated tax payment due.
- If you file your 2026 return and pay the full balance due by January 31, 2027, you do not need to make the January 15, 2027 payment
BUSINESSES
C Corporations (Form 1120)
- April 15, 2026: Calendar-year C corporation returns due (15th day of the 4th month after year-end).
- October 15, 2026: Extended due date if Form 70004 is filed (6-month extension).
- For fiscal-year C corporations, due date is the 15th day of the 4th month after the end of the fiscal year.
S Corporations (Form 1120S)
- March 16, 2026: Calendar-year S corporation returns due (15th day of the 3rd month after year-end; March 15 is a Sunday, so due date is March 16).
- September 15, 2026: Extended due date if Form 7004 is filed (6-month extension).
Partnerships (Form 1065)
- March 16, 2026: Calendar-year partnership returns due (15th day of the 3rd month after year-end; March 15 is a Sunday, so due date is March 16).
- September 15, 2026: Extended due date if Form 7004 is filed (6-month extension).
Fiduciary Returns (Form 1041)
- April 15, 2026: Calendar-year estates and trusts.
- September 30, 2026: Extended due date if Form 7004 is filed (5½-month extension).
PAYROLL TAXES
Quarterly Payroll Tax Returns (Form 941)
- April 30, 2026: 1st quarter (Jan–Mar) due.
- July 31, 2026: 2nd quarter (Apr–Jun) due.
- October 31, 2026: 3rd quarter (Jul–Sep) due.
- January 31, 2027: 4th quarter (Oct–Dec) due.
- If you timely deposit all taxes when due, you may file by the 10th day of the second month after the quarter ends.
Annual Payroll Tax Returns
- Form 940 (FUTA): Due January 31, 2027 (for 2026).
- Form 943 (Agricultural): Due January 31, 2027.
- Form 944 (Annual for small employers): Due January 31, 2027.
Payroll Tax Deposits
- Semiweekly or monthly deposit schedules apply based on employer’s deposit status. See IRS Publication 15 for details. If a deposit due date falls on a weekend or legal holiday, deposit is due the next business day.
INFORMATION RETURNS
Form W-2 (Wage and Tax Statement)
- January 31, 2026: Furnish to employees and file with Social Security Administration (SSA).
Form 1099 Series (e.g., 1099-NEC, 1099-MISC)
- January 31, 2026: Furnish to recipients (e.g., contractors).
- January 31, 2026: File Form 1099-NEC with IRS.
- February 28, 2026: File paper Forms 1099-MISC and other 1099s with IRS.
- March 31, 2026: File electronic Forms 1099-MISC and other 1099s with IRS.
OTHER FEDERAL DEADLINES
Form 5500 (Employee Benefit Plan)
- July 31, 2026: Due for calendar-year plans (last day of the 7th month after plan year-end).
- October 15, 2026: Extended due date if Form 5558 is filed (2½-month extension).
Form 2290 (Heavy Highway Vehicle Use Tax)
- August 31, 2026: Due for vehicles first used inJuly 2026; otherwise, last day of the month following the month of first use.
WEEKEND AND HOLIDAY RULES
- If a due date falls on a Saturday, Sunday, or legal holiday (including federal holidays and Emancipation Day in DC), the due date is the next business day.
OHIO STATE TAX DEADLINES (2026)
INDIVIDUALS
Ohio Individual Income Tax Return (IT 1040)
- April 15, 2026: Due date for 2025 Ohio individual income tax return and payment.
- October 15, 2026: Extended due date if IRS extension (Form 4868) is filed. Ohio honors the federal extension to file, but not to pay. Taxes owed are still due by April 15, 2026. Include a copy of your IRS extension with your Ohio return
Estimated Tax Payments (IT 1040ES)
- April 15, 2026: 1st quarter 2026 estimated tax payment due.
- June 15, 2026: 2nd quarter 2026 estimated tax payment due.
- September 15, 2026: 3rd quarter 2026 estimated tax payment due.
- January 15, 2027: 4th quarter 2026 estimated tax payment due.
BUSINESSES
Ohio Pass-Through Entity and Fiduciary Income Tax (IT 4708, IT 1140, IT 1041)
- April 15, 2026: Calendar-year returns due.
- October 15, 2026: Extended due date if IRS extension is filed.
Ohio S Corporation and Partnership Returns
- March 16, 2026: Calendar-year returns due (15th day of the 3rd month after year-end).
- September 15, 2026: Extended due date if IRS extension is filed.
PAYROLL AND WITHHOLDING
Ohio Employer Withholding Tax
- Monthly filers: Due by the 15th of the following month.
- Quarterly filers: Due by the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
- Annual filers: Due by January 31, 2027.
Ohio W-2 and 1099 Filing
- January 31, 2026: Furnish to employees/recipients.
- January 31, 2026: File with Ohio Department of Taxation.
SALES AND USE TAX
Ohio Sales and Use Tax Returns
- Monthly filers: Due by the 23rd of the following month.
- Quarterly filers: Due by the 23rd of the month following the end of the quarter.
- Semi-annual filers: Due by July 23, 2026 (for January–June 2026 period) and January 23, 2027 (for July–December 2026 period)
SCHOOL DISTRICT INCOME TAX
- April 15, 2026: Due date for 2025 school district income tax return (SD 100).
- October 15, 2026: Extended due date if IRS extension is filed.
EXTENSIONS
- Ohio automatically grants an extension to file if you have a federal extension, but not to pay. Interest accrues on unpaid tax after April 15, 2026
WEEKEND AND HOLIDAY RULES
- If a due date falls on a weekend or legal holiday, the due date is the next business day.