Entity type
Sole Proprietor
Individuals reporting business income on Schedule C.
- Schedule C is filed with Form 1040.
- Quarterly estimated tax applies if you expect to owe $1,000 or more.
- Self-employment tax is due on net earnings.
- The next federal deadline for a sole proprietor is Q3 2026 estimated tax payment (Form 1040-ES) on .
2026 federal deadlines for a sole proprietor
- JAN15ThuIndividuals & Sole ProprietorsQ4 2025 estimated tax payment (Form 1040-ES)
- APR15WedIndividuals & Sole ProprietorsForm 1040 return with Schedule C, tax year 2025
- APR15WedIndividuals & Sole ProprietorsQ1 2026 estimated tax payment (Form 1040-ES)
- JUN15MonIndividuals & Sole ProprietorsQ2 2026 estimated tax payment (Form 1040-ES)
- SEP15TueIndividuals & Sole ProprietorsQ3 2026 estimated tax payment (Form 1040-ES)
- OCT15ThuIndividuals & Sole ProprietorsForm 1040 extended return (Form 4868), tax year 2025
State obligations
State filing is separate from federal and depends on where you operate.
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.