January
January 31: W-2 forms go to employees and 1099-NEC forms go to contractors you paid $600 or more for payments made through 2025 ($2,000 for payments made in 2026 and later). The fourth-quarter estimated tax payment for individuals is due January 15.
March
March 15: S-corporation (Form 1120-S) and partnership (Form 1065) returns are due for calendar-year businesses.
April
April 15: Individual returns (Form 1040) and C-corporation returns (Form 1120) are due, along with the first-quarter estimated payment. Foreign-owned LLCs also file Form 5472 with a pro forma 1120 by this date.
June, September and October
- June 15: second-quarter estimated tax payment
- September 15: third-quarter estimated tax payment
- October 15: deadline for extended individual returns
Extended deadlines
- September 15: extended due date for calendar-year partnerships and S-corporations that filed Form 7004
- October 15: extended due date for individual returns (Form 4868) and calendar-year C-corporations (Form 7004). Foreign-owned LLCs that filed Form 7004 also use this date for Form 5472 and the pro forma Form 1120.
Payroll deadlines
- Form 941: due the last day of the month after each quarter ends (April 30, July 31, October 31 and January 31)
- Form 940 (federal unemployment tax): due January 31
- Payroll tax deposits: monthly or semiweekly, depending on your deposit schedule
Cross-border and state dates
- FBAR (FinCEN 114): due April 15 with an automatic extension to October 15. See our FBAR guide.
- Delaware LLC annual tax: $300, due June 1
- Delaware corporation annual report and franchise tax: due March 1
- Other states: annual report and franchise tax dates vary, so confirm with each state
A note on the 1099-NEC threshold
For payments made through 2025, you generally file Form 1099-NEC for contractors paid $600 or more. For payments made in 2026 and later, recent legislation raised the reporting threshold to $2,000, with inflation indexing after 2026. Confirm the figure that applies to the year you are reporting. For help with estimated payments, read our quarterly estimated taxes guide.
Good to know
When a date falls on a weekend or federal holiday, it moves to the next business day. An extension gives you more time to file, not more time to pay, so estimate and pay what you owe by the original date.
Related services: US tax preparation, cross-border tax compliance and bookkeeping services.
Frequently asked questions
When are US business taxes due?
Partnerships and S-corporations file by March 15, while sole proprietors, individuals and C-corporations generally file by April 15, all for calendar-year taxpayers, with extensions available.
Does an extension give me more time to pay?
No. Extensions give more time to file, not to pay. Estimate and pay what you owe by the original due date to avoid interest and penalties.
What happens if a due date falls on a weekend?
The deadline moves to the next business day.
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