Second quarter – Tax calendar

Important tax deadlines and dates

There are key deadlines and dates that you should know about. Use this calendar to help you avoid missing important deadlines, view important due dates and actions for key filing deadlines each month. For the latest information about changes or developments please visit Forms & instructions for your specific form or publication.

Taxpayers affected by disasters should visit Around the nation for information on tax filing and payment extensions for your state.

EFTPS users: Payments must be scheduled by 8 p.m. ET at least one calendar day before the tax due date.

April

May

June

April

DateDescription
4/1/2026Deposit payroll tax for payments on March 25-27 if the semiweekly deposit rule applies.
4/3/2026Deposit payroll tax for payments on March 28-31 if the semiweekly deposit rule applies.
4/8/2026Deposit payroll tax for payments on April 1-3 if the semiweekly deposit rule applies.
4/10/2026Deposit payroll tax for payments on April 4-7 if the semiweekly deposit rule applies.
4/10/2026Employers: Employees are required to report to you tips of $20 or more earned during March.
4/15/2026Deposit payroll tax for payments on April 8-10 if the semiweekly deposit rule applies.
4/15/2026Individuals: File Form 1040 or 1040SR and pay any tax due.   For automatic 6-month extension file Form 4868 and deposit estimated tax. Pay the first installment of 2025 estimated tax - Use Form 1040-ES.
4/15/2026If paid cash wages of $2,800 or more in 2025 to a household employee, file Schedule H (Form 1040). If required to file Form 1040 or Form 1040-SR, file Schedule H with the return and report any household employment taxes. Report any FUTA tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of 2024 or 2025 to household employees. Report any income tax you withheld for your household employees.
4/15/2026Social security, Medicare, and withheld income
tax: Deposit tax for payments made in March if the monthly deposit rule applies.
4/15/2026Tax Exempt Orgs: Deposit Estimated Tax for 1st quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
4/15/2026File Forms 990-T (Section 401(a) or 408(a) trusts) or Form 1120-POL for years ending 12/31/24.
4/15/2026Corporations: File Form 1120 for calendar year and pay any tax due. For automatic 6-month extension, file Form 7004. Deposit estimated tax - see Pub. 542 and EFTPS.
4/15/2026Estates and Trusts: File Form 1041 for calendar year entities and pay any tax due.
4/15/2026Individuals and calendar year-end Entities: File Form 3520. For automatic 6-month extension, file an income tax return extension: Form 4868 for individuals or Form 7004 for entities.
4/15/2026Form 1120-F filers:  Due dates can vary for Form 1120-F filers, depending on if the foreign corporation has a U.S. place of business and on the year-end of the foreign corporation.  Please see instructions.
4/15/2026Nonresident alien individuals who received wages as an employee subject to U.S. income tax withholding:  File Form 1040-NR.  For an automatic 6-month extension, file Form 4868.
4/15/2026Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
4/17/2026Withholding Agent:  File Forms 1042-S if you timely requested a 30-day extension. Furnish Forms 1042-S to recipients if you timely requested a 30-day extension.
4/22/2026Deposit payroll tax for payments on April 15-17 if the semiweekly deposit rule applies.
4/24/2026Deposit payroll tax for payments on April 18-21 if the semiweekly deposit rule applies.
4/29/2026Deposit payroll tax for payments on April 22-24 if the semiweekly deposit rule applies.
4/30/2026File Form 720 for the first quarter.
4/30/2026File Form 2290 and pay the tax on vehicles first used in March.
4/30/2026Employers: File Form 941 for the first quarter.
4/30/2026Deposit FUTA tax owed through March if more than $500.
4/30/2026File Form 730 and pay the tax on wagers accepted during March.

May

DateDescription
5/1/2026Deposit payroll tax for payments on April 25-28 if the semiweekly deposit rule applies.
5/6/2026Deposit payroll tax for payments on April 29-May 1 if the semiweekly deposit rule applies.
5/8/2026Deposit payroll tax for payments on May 2-5 if the semiweekly deposit rule applies.
5/11/2026Employers: Employees are required to report to you tips of $20 or more earned during April.
5/11/2026File Form 941 for the first quarter if you timely deposited all required payments.
5/13/2026Deposit payroll tax for payments on May 6-8 if the semiweekly deposit rule applies.
5/15/2026Deposit payroll tax for payments on May 9-12 if the semiweekly deposit rule applies.
5/15/2026Social security, Medicare, and withheld income
tax: Deposit tax for payments made in April if the monthly deposit rule applies.
5/15/2026File Forms 990, 990-EZ, 990-PF, 990-N, 990-BL, 990-T (Trusts other than section 401(a) or 408(a) trusts), 4720, or 8868 for years ending 12/31/24
5/15/2026File Form 8886-T (Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction)   
5/15/2026File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in January/February/March 2025
5/20/2026Deposit payroll tax for payments on May 13-15 if the semiweekly deposit rule applies.
5/22/2026Deposit payroll tax for payments on May 16-19 if the semiweekly deposit rule applies.
5/28/2026Deposit payroll tax for payments on May 20-22 if the semiweekly deposit rule applies.
5/29/2026Deposit payroll tax for payments on May 23-26 if the semiweekly deposit rule applies.

June

DateDescription
6/1/2026File Form 730 and pay the tax on wagers accepted during April.
6/1/2026File Form 2290 and pay the tax for vehicles first used during April.
6/3/2026Deposit payroll tax for payments on May 27-29 if the semiweekly deposit rule applies.
6/5/2026Deposit payroll tax for payments on May 30-June 2 if the semiweekly deposit rule applies.
6/10/2026Employers: Employees are required to report to you tips of $20 or more earned during May.
6/10/2026Deposit payroll tax for payments on June 3-5 if the semiweekly deposit rule applies.
6/12/2026Deposit payroll tax for payments on June 6-9 if the semiweekly deposit rule applies.
6/15/2026Individuals living outside the U.S.: File Form 1040 or 1040-SR and pay any tax, interest, and penalties due. For automatic extension of 4 months file form 4868 and deposit estimated tax.
6/15/2026Individuals: Pay the second installment of 2026 estimated tax - Use Form 1040-ES.
6/15/2026Corporations: Deposit the second installment of your 2026 estimated tax - see Pub. 542 and EFTPS.
6/15/2026Social security, Medicare, and withheld income
tax. Deposit tax for payments made in for May if the monthly deposit rule applies.
6/16/2025Partnerships:  File Form 8804 and Forms 8805 for a calendar year entity that keeps its records and books of account outside the United States and Puerto Rico.
6/16/2025Partnerships:  File Form 8813 quarterly payment voucher and pay any tax due.
6/16/2025Nonresident alien individuals who DID NOT receive wages as an employee subject to U.S. income tax:  File Form 1040-NR.  For an automatic extension, file Form 4868.
6/17/2025Individuals living outside the U.S.: File Form 3520. For automatic 4-month extension, file an income tax return extension, Form 4868.
6/17/2025Deposit payroll tax for payments on June 10-12 if the semiweekly deposit rule applies.
6/17/2025Tax Exempt Orgs: Deposit Estimated Tax for 2nd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
6/22/2026Deposit payroll tax for payments on June 13-16 if the semiweekly deposit rule applies.
6/24/2026Deposit payroll tax for payments on June 17-19 if the semiweekly deposit rule applies.
6/26/2026Deposit payroll tax for payments on June 20-23 if the semiweekly deposit rule applies.
6/30/2026File Form 730 and pay the tax on wagers accepted during May.
6/30/2026File Form 2290 and pay the tax for vehicles first used during May.

Related

First quarter (January, February, March)

Third quarter (July, August, September)

Fourth quarter (October, November, December)

Page Last Reviewed or Updated: 02-Jan-2026