Business Tax Deadlines

Entity type

S-Corporation

Corporations with a valid S election filing Form 1120-S.

2026 federal deadlines for a s-corporation

  1. FEB2Mon
    Employers (Payroll)
    FUTA deposit, Q4 2025 (if liability exceeds $500)
  2. FEB2Mon
    Employers (Payroll)
    Form 940 FUTA annual return, tax year 2025
  3. FEB2Mon
    Employers (Payroll)
    Form 941, Q4 2025 (employer's quarterly return)
  4. FEB2Mon
    Forms & Reporting
    Form 1099-MISC and other 1099s to recipients, tax year 2025
  5. FEB2Mon
    Forms & Reporting
    Form 1099-NEC to the IRS and to recipients, tax year 2025
  6. FEB2Mon
    Forms & Reporting
    Forms W-2 and W-3 to the SSA and to employees, tax year 2025
  7. MAR2Mon
    Forms & Reporting
    Form 1099-MISC and other 1099s to the IRS on paper, tax year 2025
  8. MAR16Mon
    S-Corporations
    Form 1120-S S corporation return, tax year 2025
  9. MAR31Tue
    Forms & Reporting
    Form 1099-MISC and other 1099s to the IRS electronically, tax year 2025
  10. APR30Thu
    Employers (Payroll)
    FUTA deposit, Q1 2026 (if liability exceeds $500)
  11. APR30Thu
    Employers (Payroll)
    Form 941, Q1 2026 (employer's quarterly return)
  12. JUL31Fri
    Employers (Payroll)
    FUTA deposit, Q2 2026 (if liability exceeds $500)
  13. JUL31Fri
    Employers (Payroll)
    Form 941, Q2 2026 (employer's quarterly return)
  14. SEP15Tue
    S-Corporations
    Form 1120-S extended return (Form 7004), tax year 2025
  15. NOV2Mon
    Employers (Payroll)
    FUTA deposit, Q3 2026 (if liability exceeds $500)
  16. NOV2Mon
    Employers (Payroll)
    Form 941, Q3 2026 (employer's quarterly return)

State obligations

State filing is separate from federal and depends on where you operate.

Find your state

Guides

Guide

Quarterly estimated taxes

Who owes quarterly estimated tax, the four due dates, and how to pay.

Guide

W-2 and 1099 deadlines

Filing dates for W-2 and 1099-NEC, and who must file each.

Guide

Form 941 payroll tax

Quarterly employer payroll return dates and deposit schedules.

Guide

Tax extension deadlines

How extensions work, which form to file, and what they do not extend.