When are taxes due? Small business tax deadlines & 2026 filing calendar
Know every federal tax deadline for your small business in 2026 so you file on time and avoid penalties.
Written by Kari Brummond—Content Writer, Accountant, IRS Enrolled Agent. Read Kari's full bio
Published Thursday 2 July 2026
Table of contents
Key takeaways
- Partnership and S-corp returns are due March 15, while C-corp and sole proprietor returns are due April 15, with 6-month extensions available for filing only.
- Estimated quarterly tax payments are due April 15, June 15, September 15, and January 15 for business owners who expect to owe $1,000 or more.
- Employers must file Form 941 payroll returns quarterly and issue W-2s and 1099s by January 31 for the previous year.
- All federal tax deadlines shift to the next business day when they fall on a weekend or holiday.
What taxes are due for small businesses?
Small businesses may owe several types of federal taxes, including income tax, self-employment tax, payroll tax, and excise tax, depending on their business structure and activities.
All small businesses must file an annual income tax return. Employers must file payroll tax returns, federal unemployment returns, and W-2s. Businesses may also need to file 1099 forms for payments made to contractors or other businesses and potentially excise returns.
Annual tax returns vary based on entity type. See IRS guidance on business structures to learn more.
But when are taxes due? Keep reading for an overview of small business tax dates in 2026.
When are small business taxes due?
The deadline for small business tax returns depends on your entity type: sole proprietors and C-corporations file by April 15, while partnerships and S-corporations file by March 15.
The due date for your business's annual income tax return depends on the type of business and whether you use a calendar or fiscal year.
Here are the sole proprietorship, partnership, and corporate tax deadlines for 2025 tax returns:
- Sole proprietors, including single-member LLCs: April 15, 2026 (Form 1040)
- Partnerships, including multi-member LLCs: March 16, 2026 (Form 1065)
- LLCs and corporations taxed as S-corporations: March 16, 2026 (Form 1120-S)
- C-corporations: April 15, 2026 (Form 1120)
The IRS allows you to request a 6-month extension, but you must do so on or before the original business tax due date. The tax extension deadline for 2025 returns is September 15 for partnerships and S-corps and October 15 for sole props and corporations.
When are business taxes due for 2025 if you use a fiscal year?
If your business uses a fiscal year instead of a calendar year, your deadlines will differ.
Partnership and S-corp returns are due on day 15 of the third month after the end of their fiscal year. For example, if your partnership's fiscal year ends in June, your return is due September 15. C-corp returns are due on day 15 of the fourth month after the end of the fiscal year.
What is the single-member LLC tax deadline?
The deadline for single-member LLCs depends on how you've elected to be taxed.
The deadline for single-member LLC tax returns depends on whether you're taxed as a sole prop or an S-corp. By default, single-member LLCs are sole props, and they should file business taxes on Schedule C (small business), Schedule E (real estate), or Schedule F (farming and ranching) of their individual income tax return due April 15, 2026.
If you elect to be taxed as an S-corp, your return is due March 16, 2026. Then, you must report the income from your S-corp return on your individual tax return, due April 15, 2026.
When are partnership taxes due?
Partnership filing deadlines depend on your tax year and entity election.
Partnership income tax returns for tax year 2025 are due March 16, 2026. If you use a non-calendar tax year, the return is due on day 15 of the third month following the end of your fiscal year. If your partnership elects to be taxed as an S-corp, your return is still due on the March deadline, but you'll file Form 1120-S instead of Form 1065.
Partners must report their share of partnership income on their individual tax returns, which are due April 15, 2026.
How tax extensions work
Filing a tax extension gives you more time to submit your return, but it doesn't extend the deadline to pay any taxes you owe; payment is still due by the original filing date.
If you file an extension but don't pay on time, the IRS charges interest on the unpaid balance plus a failure-to-pay penalty of 0.5% of the unpaid balance per month, up to a maximum of 25%. To avoid penalties, estimate your tax liability and pay as much as possible by the original due date, even if you aren't ready to file. The IRS doesn't offer extensions on payroll or excise tax returns.
Quarterly estimated tax dates
Small business owners who expect to owe $1,000 or more in federal taxes must pay estimated taxes 4 times per year, with due dates in April, June, September, and January.
Most small businesses must make estimated quarterly payments. Sole proprietors, partners, and S-corp members submit quarterly payments as individuals, while corporations pay quarterly taxes as a business.
The due dates are the same for individuals and corporations:
- Q1 2026: April 15, 2026
- Q2 2026: June 15, 2026
- Q3 2026: September 15, 2026
- Q4 2026: January 15, 2027
Quarterly estimated payments go toward your current year's tax liabilities. Payments made during 2026 are for 2026 tax returns, which are due in 2027.
For more details, see IRS estimated tax guidance.
Deadlines for payroll returns, 1099s, and excise tax returns
Employers must file payroll tax returns and informational reports about payments to employees and contractors. Here's what you need to know about each deadline.
Form 941 quarterly due dates
Form 941 quarterly payroll tax returns are due on the last day of the month following the quarter you paid employees.
The due dates for 2026 returns are:
- Q1 2026: April 30, 2026
- Q2 2026: July 31, 2026
- Q3 2026: November 2, 2026
- Q4 2026: February 1, 2027
Keep in mind these are just the due dates for the payroll returns. You must deposit payroll taxes monthly, semi-weekly, or the day after paying employees.
Very small employers may only need to pay and file annually. Form 944 annual payroll returns are due on the last day of January following the end of the tax year:
- 2025 annual payroll returns are due February 2, 2026.
- 2026 annual payroll returns are due February 1, 2027.
Form 940 annual due date
Employers must file Form 940 annually to report federal unemployment tax.
Form 940 is due on the last day of January for the previous tax year, but the IRS gives you an automatic 10-day extension if you pay the tax on time.
- Default deadline for 2025 returns: February 2, 2026.
- Extended deadline for 2025 returns: February 12, 2026.
You can pay when you file if you owe under $500 for the year. Otherwise, you must pay quarterly any quarter where the payment due exceeds $500.
W-2 and W-3 deadlines
You must give W-2s to employees by the last day of January following the end of the tax year.
You also must send W-2s and W-3s to the Social Security Administration by the same day.
The due date for 2025 W-2s and W-3s is February 2, 2026.
1099-NEC and 1099-MISC deadlines
You must issue all 1099-NEC and MISC forms to payees by the last day of January or the next business day, but the filing deadline with the IRS varies.
Here are the deadlines for 2025 1099 forms:
- Deadline to provide 1099 forms to payees: February 2, 2026.
- Deadline to file 1099-NEC forms with the IRS: February 2, 2026.
- Deadline to paper file 1099-MISC forms with the IRS: March 2, 2026.
- Deadline to e-file 1099-MISC with the IRS: March 30, 2026.
The IRS has more details on IRS employment tax due dates for payroll returns, W-2s, and 1099s.
Form 720 excise due dates
If your business pays excise taxes, you must file quarterly reports.
The due dates for 2026 excise tax returns are:
- Q1 2026: April 30, 2026
- Q2 2026: July 31, 2026
- Q3 2026: November 2, 2026
- Q4 2026: February 1, 2027
Make tax deadlines simple with Xero
Remembering small business tax dates is just step one. To file on time, you also need the right numbers. Xero makes that easy. Use Xero small business accounting software to track contractor payments, income, expenses, and assets for your annual business tax return, and integrate with payroll software like Gusto to automate payroll deposits and return filings.
FAQs on small business tax deadlines
Here are answers to some of the most common questions about small business tax deadlines.
What happens if a deadline falls on a weekend or holiday?
If a due date falls on a weekend or holiday, it moves to the next business day. For example, March 15, 2026, is a Sunday, so 2025 partnership and S-corp tax returns are due Monday, March 16, 2026.
What is the LLC tax filing deadline?
The LLC tax filing deadline for the 2025 return is March 15 or April 15, depending on your entity type. Partnerships file Form 1065 by March 15. S-corps file Form 1120-S by March 15. Sole proprietors and C-corps file by April 15.
Do I need to file if the business had no income?
You must file annual tax returns for C-corporations and S-corporations even if they had no income or expenses. You don't have to file partnership or sole proprietor returns with zero income, but filing a return lets you record a loss that you can carry forward to offset future income.
What if I miss the October 15 extension deadline?
If you miss the extension deadline, you'll face late filing penalties. The IRS charges a failure-to-file penalty of 5% of unpaid taxes per month, up to 25%. However, the IRS offers first-time penalty abatement if you've filed all required returns on time for the previous 3 tax years with no outstanding penalties, or you can show reasonable cause.
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