Tax deadline calendar

1. Sep 152026

   Third-quarter 2026 estimated tax payment

   Federal estimated tax (Form 1040-ES) for income earned June through August 2026.

   Individuals

2. Sep 152026

   Extended partnership and S-corporation returns (2025)

   Forms 1065 and 1120-S for calendar year 2025 filed under extension.

   Businesses

3. Oct 152026

   Extended individual returns (2025) and FBAR

   Form 1040 / 1040-NR filed under extension, and the automatic extended due date for FinCEN Form 114 (FBAR).

   IndividualsInternational

4. Oct 152026

   Extended C-corporation returns (2025)

   Form 1120 for calendar year 2025 filed under extension, including attached Forms 5472.

   BusinessesInternational

5. Jan 152027

   Fourth-quarter 2026 estimated tax payment

   Final federal estimated tax payment for tax year 2026 (Form 1040-ES).

   Individuals

6. Feb 12027

   Forms W-2 and 1099-NEC

   Furnish to employees and contractors and file with the SSA / IRS for tax year 2026 (January 31 falls on a Sunday).

   Businesses

7. Mar 152027

   Partnership and S-corporation returns (2026)

   Forms 1065 and 1120-S, or extension Form 7004. Schedules K-1 to owners.

   Businesses

8. Apr 12027

   Florida tangible personal property return

   Form DR-405 filed with the county property appraiser for business assets held on January 1, 2027.

   FloridaBusinesses

9. Apr 152027

   Individual returns (2026) and first-quarter 2027 estimate

   Form 1040 or extension Form 4868, balance due for 2026 and first 2027 estimated payment. Also Form 1040-NR for non-residents with U.S. wages.

   Individuals

10. Apr 152027

    C-corporation returns (2026) and Form 5472

    Form 1120 or extension Form 7004, including Form 5472 with pro forma 1120 for foreign-owned single-member LLCs.

    BusinessesInternational

11. Apr 152027

    FBAR (FinCEN Form 114)

    Report of foreign bank and financial accounts for 2026; automatic extension to October 15, 2027.

    InternationalIndividuals

12. May 12027

    Florida annual report (Sunbiz)

    Annual report for Florida corporations and LLCs; the filing window opens January 1 and late fees apply after May 1.

    FloridaBusinesses

13. May 32027

    Florida corporate income tax return

    Form F-1120 for calendar-year corporations (May 1 falls on a Saturday); extension available with Form F-7004.

    FloridaBusinesses

14. Jun 152027

    Non-resident returns without U.S. wages

    Form 1040-NR for non-resident individuals who did not receive wages subject to U.S. withholding.

    International

15. Jun 152027

    Second-quarter 2027 estimated tax payment

    Federal estimated tax (Form 1040-ES) for income earned April and May 2027.

    Individuals

16. Sep 152027

    Third-quarter 2027 estimate and extended pass-through returns

    Federal estimated payment, plus extended Forms 1065 and 1120-S for 2026.

    IndividualsBusinesses

17. Oct 152027

    Extended individual and C-corporation returns, and FBAR

    Forms 1040 and 1120 for 2026 filed under extension, and the extended FBAR due date.

    IndividualsBusinessesInternational

Indicative only. Dates shown apply to calendar-year taxpayers and already reflect weekend shifts; they may change because of federal holidays, IRS disaster relief, fiscal years or new legislation. Always confirm with the IRS, the Florida Department of Revenue and your advisor.