Federal, Maryland, Virginia, and DC tax due dates for 2026 — including payroll deposit and filing deadlines. Bookmark this page, or let us track every date for you.
An extension to file is not an extension to pay. State deadlines don't always match the IRS. Missed estimated or payroll deposits trigger penalties that compound quickly. Below is a full-year view of what's due and when — and if you're already a client, there's nothing here you need to personally remember.
Q4 estimates, year-end W-2s and 1099s, payroll filings, and FUTA annual reports all land in January.
Fourth quarter 2025 estimated tax payments for individuals and the self-employed. Use IRS Form 1040-ES. Also the due date for monthly payroll tax deposits for December 2025 payroll (monthly depositors).
Employers must furnish W-2s to employees and file Copy A with the SSA. Businesses must send 1099-NEC to contractors paid $600+ and file with the IRS — all by the same deadline.
Quarterly federal payroll tax return covering October–December 2025 wages, federal income tax withheld, and Social Security/Medicare taxes.
Annual Federal Unemployment Tax (FUTA) return for 2025. If your FUTA liability exceeded $500 at any quarter-end in 2025, quarterly deposits were already required — this is the annual reconciliation.
A quieter month — but payroll deposits continue on their regular schedule.
Monthly depositors must deposit federal payroll taxes (income tax withheld, Social Security, Medicare) for January payroll by the 15th of the following month. Feb 15 falls on a Sunday, so the deadline shifts to Feb 16.
If filing 1099-MISC on paper (not electronically), the IRS deadline is February 28. Electronic filing extends to March 31. Note: 1099-NEC does not get this extension — it was due January 31.
S-corps and partnerships are due a full month before individual returns — give us your documents early so we can make that deadline.
Federal returns for S-corporations (Form 1120-S) and partnerships (Form 1065) are due March 15 — but since March 15, 2026 falls on a Sunday, the deadline moves to Monday March 16. File Form 7004 for a six-month extension to September 15.
Federal payroll tax deposit for February wages due from monthly depositors.
Electronic filers of Form 1099-MISC have until March 31 to file with the IRS.
Individual returns, C-corp returns, Q1 estimates, IRA contributions, MD/VA state filings, and Q1 payroll returns — all in April.
Federal individual returns due. File Form 4868 for an automatic six-month extension to October 15. An extension to file is not an extension to pay — any tax owed is still due April 15.
Maryland grants an automatic six-month extension if a federal extension is filed, but any tax owed must be paid by April 15.
Virginia grants an automatic six-month extension if no tax is owed. If tax is owed, file Form 760IP with payment by April 15.
First quarter 2026 estimated payments for the self-employed and others without adequate withholding. Use Form 1040-ES.
Last day to make a traditional or Roth IRA contribution for the 2025 tax year. Limit is $7,000 ($8,000 if age 50+). SEP-IRA contributions can be made until the extended return due date.
Federal returns for calendar-year C-corporations due. File Form 7004 for a six-month extension to October 15.
Federal payroll tax deposit for March wages due from monthly depositors.
Quarterly federal payroll tax return covering January–March 2026. Reports wages paid, taxes withheld, and employer Social Security/Medicare contributions.
Payroll deposits continue monthly. The second quarterly estimate is due in June.
Federal payroll tax deposit for April wages due from monthly depositors.
Second quarter estimated payments covering income earned April 1 – May 31, 2026. Use Form 1040-ES.
Federal payroll tax deposit for May wages due from monthly depositors.
The second quarterly payroll return and summer payroll deposits.
Federal payroll tax deposit for June wages due from monthly depositors.
Quarterly federal payroll tax return covering April–June 2026 wages and taxes.
Extended S-corp and partnership returns have a hard September 15 deadline — no further extensions available.
Federal payroll tax deposit for July wages. (Aug 15 falls on a Saturday, so the deadline shifts to Monday Aug 17.)
Third quarter estimated payments covering income earned June 1 – August 31, 2026.
Form 1120-S and Form 1065 returns that filed a Form 7004 extension in March must be filed by September 15. No further extensions are available.
Federal payroll tax deposit for August wages due from monthly depositors.
If you extended your individual or C-corp return in April, October 15 is the absolute last date to file. No more extensions.
Final deadline for individual returns that filed a six-month extension in April. No further extensions. Tax owed should have been paid in April — interest has been accruing since then.
Final deadline for extended state individual returns in Maryland and Virginia.
Final deadline for calendar-year C-corporations that filed Form 7004 in April.
Federal payroll tax deposit for September wages due from monthly depositors.
Quarterly federal payroll tax return covering July–September 2026 wages and taxes.
The last chance to take actions that reduce your 2026 tax bill — before December 31 closes the door on this tax year.
Federal payroll tax deposit for October wages. (Nov 15 falls on a Sunday, so the deadline shifts to Monday Nov 16.)
Federal payroll tax deposit for November wages due from monthly depositors.
Last day to make decisions that affect your 2026 return: charitable donations, retirement contributions, accelerating or deferring income, business equipment purchases under Section 179, and other year-end strategies.
If you're age 73 or older, your 2026 RMD must be taken by December 31. (First-year RMD recipients have until April 1, 2027, but taking two RMDs in one year can increase your tax bill — plan ahead.)
The calendar resets — Q4 estimates, year-end payroll filings, and the W-2/1099 cycle begin again.
The final quarterly estimate for the 2026 tax year. Monthly payroll tax deposit for December 2026 payroll also due.
The January 31 cluster repeats every year: payroll documents to recipients, annual FUTA return, and Q4 payroll tax return — all on the same date.
Your payroll tax deposit schedule is determined by your lookback period. Most small businesses are monthly depositors; larger payrolls may be semi-weekly.
If your total federal payroll tax liability during the lookback period was $50,000 or less, you deposit monthly. Payroll taxes for wages paid in a given month are due by the 15th of the next month (shifted to the next business day if the 15th falls on a weekend or holiday).
If your lookback period liability exceeded $50,000, you deposit semi-weekly. Payroll paid on Wednesday, Thursday, or Friday → deposit by the following Wednesday. Payroll paid Saturday through Tuesday → deposit by the following Friday.
Quarterly payroll tax returns are due the last day of the month following each quarter-end. These reconcile your deposits against wages paid and taxes owed.
Annual federal unemployment tax return. FUTA rate is 6% on the first $7,000 of each employee's wages, reduced to 0.6% with the full state unemployment credit. Quarterly deposits required if FUTA liability exceeds $500 at any quarter-end.
Both the recipient and government copies are due January 31 — there's no separate deadline for filing with the SSA or IRS. Late W-2 penalties start at $60 per form and can reach $660 per form for intentional disregard.
Disclaimer: This calendar is for general informational purposes only. Deadlines shift when they fall on a weekend or federal holiday — verify final dates with the IRS or your state tax authority. State deadlines are subject to change. This is not tax or payroll advice — contact us for guidance specific to your situation.
Extensions give you more time to file — not more time to pay. That distinction costs clients more in penalties than almost anything else we see.— Chris DeHoff, CPA
We track every date for every client, all year long. Let us handle the calendar so you can focus on your business.