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IRS Tax Deadlines & Calendars for 2026

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.

January

February

March

April

May

June

July

August

September

October

November

December

January

DateDescription
1/4/2026Deposit payroll tax for payments on December 26-29, 2025, if the semiweekly deposit rule applies.
1/6/2026Deposit payroll tax for payments on December 30-31, 2025, if the semiweekly deposit rule applies.
1/7/2026Deposit payroll tax for payments on January 1-2, 2026, if the semiweekly deposit rule applies.
1/9/2026Deposit payroll tax for payments on January 3-6, 2026, if the semiweekly deposit rule applies.
1/12/2026Employers: Employees are required to report to you tips of $20 or more earned during December 2025.
1/14/2026Deposit payroll tax for payments on January 7-9 if the semiweekly deposit rule applies.
1/15/2026Social security, Medicare, and withheld income
tax: If the monthly deposit rule applies, deposit the tax for payments made in December 2025.
1/15/2026Deposit payroll tax for December 2025 if the monthly deposit rule applies.
1/15/2026Individuals: Pay the final installment of your 2025 estimated tax – use Form 1040-ES.
1/15/2026Farmers and fishers: Pay your estimated tax for 2025. Use Form 1040-ES.
1/16/2026Deposit payroll tax for payments on January 10-13 if the semiweekly deposit rule applies.
1/22/2026Deposit payroll tax for payments on January 14-16 if the semiweekly deposit rule applies.
1/23/2026Deposit payroll tax for payments on January 17-20 if the semiweekly deposit rule applies.
1/28/2026Deposit payroll tax for payments on January 21-23 if the semiweekly deposit rule applies.
1/30/2026Deposit payroll tax for payments on January 24-27 if the semiweekly deposit rule applies.
1/31/2026File Form 720 for the fourth quarter of 2025.

February

DateDescription
2/2/2026Individuals: File your tax return if you did not pay your last installment of estimated tax by January 15 (see Form 1040-ES).
2/2/2026Furnish Forms 1098, 1099, & W-2G to recipients for certain payments during 2025. Employers: Furnish Form W-2 to employees who worked for you in 2025.
2/2/2026File Form 1099-NEC for nonemployee compensation paid in 2025, see instructions.
2/2/2026All businesses: Give annual information statements to recipients of certain payments you made during 2025.
2/2/2026File Form 730 and pay the tax on wagers accepted during December 2025.
2/2/2026File Form 2290 and pay the tax for vehicles first used in December 2025.
2/2/2026File Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due.
2/2/2026File Form 730 and pay the tax on wagers accepted during December 2025.
2/3/2026Form 940 for 2025. If undeposited tax is
$500 or less, you pay with your return or deposit it. If more than $500, must be deposited. If deposited timely, properly, and in full, file by February 10.
2/4/2026Deposit payroll tax for payments on January 28-30 if the semiweekly deposit rule applies.
2/6/2026Deposit payroll tax for payments on January 31-February 3 if the semiweekly deposit rule applies.
2/10/2026Employers: Employees are required to report to you tips of $20 or more earned during January.
2/10/2026File Forms 940, 941, 943, 944 and/or 945 if you timely deposited all required payments.
2/11/2026Deposit payroll tax for payments on February 4-6 if the semiweekly deposit rule applies.
2/13/2026Deposit payroll tax for payments on February 7-10 if the semiweekly deposit rule applies.
2/15/2026File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in October/November/December 2025.
2/15/2026File Form 8038-GC, Consolidated Information Return for Small Tax-Exempt Government Bond Issues.
2/17/2026File a new Form W-4 if you claimed exemption from income tax withholding in 2025.
2/17/2026Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients.
2/17/2026Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in January.
2/17/2026Deposit payroll tax for January if the monthly deposit rule applies.
2/18/2026Begin withholding on employees who claimed exemption from withholding in 2025 but did not file a W-4 to continue withholding exemption in 2026.
2/19/2026Deposit payroll tax for payments on February 11-13 if the semiweekly deposit rule applies.
2/20/2026Deposit payroll tax for payments on February 14-17 if the semiweekly deposit rule applies.
2/25/2026Deposit payroll tax for payments on February 18-20 if the semiweekly deposit rule applies.
2/27/2026Deposit payroll tax for payments on February 21-24 if the semiweekly deposit rule applies.

March

DateDescription
3/2/2026File paper Forms 1094-C and 1095-C with IRS if you are an Applicable Large Employer; For all other providers file paper Forms 1094-B and 1095-B with the IRS
3/2/2026File Form 1096 with information returns, including Forms 1098, 1099 and W-2G for payments made during 2025.
3/2/2026File Form 730 and pay the tax on wagers accepted during January.
3/2/2026Farmers and fishers: File Form 1040 and pay any tax due. However, you have until April 15 to file if you paid your 2025 estimated tax payments by January 15, 2026.
3/2/2026Applicable Large Employers: Provide Forms 1095-C to full time employees; For all other providers of minimum essential coverage, provide Forms 1095-B to responsible individuals. If filing electronically, due date will be extended to March 31.
3/2/2026File Form 2290 and pay the tax for vehicles first used in January 2026.
3/4/2026Deposit payroll tax for payments on February 25-27 if the semiweekly deposit rule applies.
­3/6/2026Deposit payroll tax for payments on February 28-March 3 if the semiweekly deposit rule applies.
3/10/2026Employers: Employees are required to report to you tips of $20 or more earned during February.
3/11/2026Deposit payroll tax for payments on March 4-6 if the semiweekly deposit rule applies.
3/13/2026Deposit payroll tax for payments on March 7-10 if the semiweekly deposit rule applies.
3/16/2026Social security, Medicare, and withheld in-come tax: If the monthly deposit rule applies, deposit the tax for payments made in February.
3/16/2026Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in February.
3/16/2026Deposit payroll tax for February if the monthly deposit rule applies.
3/16/2026S Corp: File Form 1120S for calendar year & pay any tax due. Furnish copy Sch. K-1 or K-3 to each shareholder. For automatic 6-month extension, file Form 7004 & deposit estimated tax. File Form 2553 to elect S Corp status beginning with calendar year 2026.
3/16/2026S Corp election: File Form 2553 to elect to be treated as an S corporation beginning with calendar year 2026. If Form 2553 is filed late, treatment will begin with calendar year 2027.
3/16/2026Partnerships: File Form 1065 for calendar year and furnish a copy of Sch. K-1 or K-3 to each partner. For automatic 6-month extension, file Form 7004.
3/17/2026Withholding Agent: File Forms 1042-S & furnish copy to income recipient. For automatic 30-day extension, file Form 8809. A separate request is required for 30-day extension to provide Forms 1042-S to recipients.
3/17/2026Foreign Trusts with a U.S. Owner: File calendar year Form 3520-A. For automatic 6-month extension, file Form 7004.
3/17/2026Withholding Agent: File Form 1042 for calendar year. For automatic 6-month extension of time to file Form 1042, file Form 7004.
3/17/2026Partnerships:  File Form 8804 and Forms 8805 for a calendar year entity. For automatic 6-month extension, file Form 7004.
3/18/2026Deposit payroll tax for payments on March 11-13 if the semiweekly deposit rule applies.
3/20/2026Deposit payroll tax for payments on March 14-17 if the semiweekly deposit rule applies.
3/25/2026Deposit payroll tax for payments on March 18-20 if the semiweekly deposit rule applies.
3/27/2026Deposit payroll tax for payments on March 21-24 if the semiweekly deposit rule applies.
3/31/2026Electronically file Forms W-2G, 1094-C, 1095-C, 1094-B, 1095-B, & 8027.
3/31/2026File Form 2290 and pay the tax for vehicles first used in February.
3/31/2026File Form 730 and pay the tax on wagers accepted during February.
3/31/2026File Form 8027 for 2025 if you are a large food or beverage establishment. This due date applies only if you electronically file.

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.

July

DateDescription
7/1/2026File Form 11-C to register and pay annual tax if you are in the business of taking wagers.
7/1/2026Deposit payroll tax for payments on June 24-26 if the semiweekly deposit rule applies.
7/6/2026Deposit payroll tax for payments on June 27-30 if the semiweekly deposit rule applies.
7/8/2026Deposit payroll tax for payments on July 1-3 if the semiweekly deposit rule applies.
7/8/2026Deposit payroll tax for payments on July 4-7 if the semiweekly deposit rule applies.
7/10/2026Employers: Employees are required to report to you tips of $20 or more earned during June.
7/15/2026Deposit payroll tax for payments on July 8-10 if the semiweekly deposit rule applies.
7/15/2026Social security, Medicare, and withheld income
tax: Deposit tax for payments made in June if the monthly deposit rule applies.
7/17/2026Deposit payroll tax for payments on July 11-14 if the semiweekly deposit rule applies.
7/22/2026Deposit payroll tax for payments on July 15-17 if the semiweekly deposit rule applies.
7/24/2026Deposit payroll tax for payments on July 18-21 if the semiweekly deposit rule applies.
7/29/2026Deposit payroll tax for payments on July 22-24 if the semiweekly deposit rule applies.
7/31/2026Deposit payroll tax for payments on July 25-28 if the semiweekly deposit rule applies.
7/31/2026Deposit FUTA owed through June if more than $500.
7/31/2026File Form 5500, 5500-EZ, 5500-SF, 5558, or 8955-SSA for calendar year 2024 employee benefit plan. See Form 5500 Corner on IRS for information.
7/31/2026File Form 720 for the second quarter.
7/31/2026File Form 730 and pay the tax on wagers accepted during July.
7/31/2026File Form 2290 and pay the tax for vehicles first used during July.
7/31/2026File Form 941 for the second quarter.
7/31/2026Certain small employers: Deposit any undeposited tax if your tax liability is $2,500 or more for 2026 but less than $2,500 for the second quarter.

August

DateDescription
8/5/2026Deposit payroll tax for payments on July 29-31 if the semiweekly deposit rule applies.
8/7/2026Deposit payroll tax for payments on August 1-4 if the semiweekly deposit rule applies.
8/10/2026File Form 941 for the second quarter if you timely deposited all required payments.
8/10/2026Employers: Employees are required to report to you tips of $20 or more earned during July.
8/12/2026Deposit payroll tax for payments on August 5-7 if the semiweekly deposit rule applies.
8/14/2026Deposit payroll tax for payments on August 8-11 if the semiweekly deposit rule applies.
8/15/2026File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in April/May/June 2026
8/17/2026Social security, Medicare, and withheld income
tax: Deposit tax for payments made in July if the monthly deposit rule applies.
8/19/2026Deposit payroll tax for payments on August 12-14 if the semiweekly deposit rule applies.
8/21/2026Deposit payroll tax for payments on August 15-18 if the semiweekly deposit rule applies.
8/26/2026Deposit payroll tax for payments on August 19-21 if the semiweekly deposit rule applies.
8/28/2026Deposit payroll tax for payments on August 22-25 if the semiweekly deposit rule applies.
8/31/2026File Form 730 and pay tax on wagers accepted during July.
8/31/2026File Form 2290 and pay the tax for vehicles first used during July.

September

DateDescription
9/2/2026Deposit payroll tax for payments on August 26-28 if the semiweekly deposit rule applies.
9/4/2026Deposit payroll tax for payments on August 29-Sep 1 if the semiweekly deposit rule applies.
9/10/2026Deposit payroll tax for payments on September 2-4 if the semiweekly deposit rule applies.
9/10/2026Employers: Employees are required to report to you tips of $20 or more earned during August.
9/11/2026Deposit payroll tax for payments on September 5-8 if the semiweekly deposit rule applies.
9/15/2026Social security, Medicare, and withheld income
tax: Deposit tax for payments made in June if the monthly deposit rule applies.
9/15/2026Corporations: File calendar year Form 1120S if you timely requested a 6-month extension.
9/15/2026Corporations: Deposit the third installment of your 2026 estimated tax – see Pub. 542 and EFTPS.
9/15/2026Partnerships: File calendar year Form 1065 if you timely requested a 6-month extension.
9/15/2026Individuals: Pay the third installment of your 2026 estimated tax – Use Form 1040-ES.
9/15/2026Tax Exempt Orgs:   Deposit Estimated Tax for 3rd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
9/15/2026Withholding Agent:  File calendar year Form 1042 if you timely requested a 6-month extension.
9/15/2026Partnerships: File calendar year Form 8804 and Forms 8805 if you timely requested a 6-month extension.
9/15/2026Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
9/15/2026Foreign Trusts with a U.S. Owner: File calendar year Form 3520-A if you timely requested a 6-month extension.
9/16/2026Deposit payroll tax for payments on September 9-11 if the semiweekly deposit rule applies.
9/18/2026Deposit payroll tax for payments on September 12-15 if the semiweekly deposit rule applies.
9/23/2026Deposit payroll tax for payments on September 16-18 if the semiweekly deposit rule applies.
9/25/2026Deposit payroll tax for payments on September 19-22 if the semiweekly deposit rule applies.
9/30/2026Deposit payroll tax for payments on September 23-25 if the semiweekly deposit rule applies.
9/30/2026File Form 730 and pay tax on wagers accepted during August.
9/30/2026File Form 2290 and pay the tax for vehicles first used during August.

October

DateDescription
10/2/2026Deposit payroll tax for payments on September 26-29 if the semiweekly deposit rule applies.
10/7/2026Deposit payroll tax for payments on October 1-2 if the semiweekly deposit rule applies.
10/9/2026Deposit payroll tax for payments on October 3-6 if the semiweekly deposit rule applies.
10/13/2026Employers: Employees are required to report to you tips of $20 or more earned during September.
10/15/2026Deposit payroll tax for payments on October 7-9 if the semiweekly deposit rule applies.
10/15/2026Social security, Medicare, and withheld income
tax: Deposit tax for payments made in September if the monthly deposit rule applies.
10/15/2026Nonresident alien Individuals who received wages as an employee subject to U.S. income tax withholding: File Form 1040-NR if you timely filed Form 4868.
10/15/2026Individuals: File Form 1040 if you timely requested a 6-month extension.
10/15/2026Individuals and calendar year-end Entities: File Form 3520 if you timely requested a 4 or 6-month extension.
10/15/2026Corporations: File calendar year Form 1120 if you timely requested a 6-month extension.
10/16/2026Deposit payroll tax for payments on October 10-13 if the semiweekly deposit rule applies.
10/21/2026Deposit payroll tax for payments on October 14-16 if the semiweekly deposit rule applies.
10/23/2026Deposit payroll tax for payments on October 17-20 if the semiweekly deposit rule applies.
10/28/2026Deposit payroll tax for payments on October 21-23 if the semiweekly deposit rule applies.
10/30/2026Deposit payroll tax for payments on October 24-27 if the semiweekly deposit rule applies.

November

DateDescription
11/2/2026Certain small employers: Deposit any undeposited tax if your tax liability is $2,500 or more for 2026 but less than $2,500 for the third quarter.
11/2/2026File Form 2290 and pay the tax for vehicles first used during September.
11/2/2026File Form 941 for the third quarter.
11/2/2026File Form 720 for the third quarter.
11/2/2026File Form 730 and pay tax on wagers accepted during September.
11/2/2026Deposit FUTA owed through September if more than $500.
11/4/2026Deposit payroll tax for payments on October 28-30 if the semiweekly deposit rule applies.
11/6/2026Deposit payroll tax for payments on October 31-November. 3 if the semiweekly deposit rule applies.
11/10/2026File Form 941 for the third quarter if you timely deposited and paid in full all required payments.
11/10/2026Employers: Employees are required to report to you tips of $20 or more earned during October.
11/12/2026Deposit payroll tax for payments on November 4-6 if the semiweekly deposit rule applies.
11/15/2026File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in July/August/September 2026
11/16/2026Deposit payroll tax for payments on November 7-10 if the semiweekly deposit rule applies.
11/17/2026Social security, Medicare, and withheld income
tax: Deposit tax for payments made in October if the monthly deposit rule applies.
11/18/2026Deposit payroll tax for payments on November 11-13 if the semiweekly deposit rule applies.
11/20/2026Deposit payroll tax for payments on November 14-17 if the semiweekly deposit rule applies.
11/25/2026Deposit payroll tax for payments on November 18-20 if the semiweekly deposit rule applies.
11/30/2026Deposit payroll tax for payments on November 21-24 if the semiweekly deposit rule applies.
11/30/2026File Form 730 and pay tax on wagers accepted during October.               
11/30/2026File Form 2290 and pay the tax for vehicles first used during October.         

December

DateDescription
12/2/2026Deposit payroll tax for payments on November 25-27 if the semiweekly deposit rule applies.
12/4/2026Deposit payroll tax for payments on November 28-December 1 if the semiweekly deposit rule applies.
12/9/2026Deposit payroll tax for payments on December 2-4 if the semiweekly deposit rule applies.
12/10/2026Employers: Employees are required to report to you tips of $20 or more earned during November.
12/11/2026Deposit payroll tax for payments on December 5-8 if the semiweekly deposit rule applies.
12/15/2026Social security, Medicare, and withheld income
tax. Deposit tax for payments made in November if the monthly deposit rule applies.
12/15/2026Corporations: Deposit the fourth installment of your 2026 estimated tax – see Pub. 542 and EFTPS.
12/15/2026Partnerships:   File Form 8813 quarterly payment voucher and pay any tax due.
12/15/2026Nonresident alien individuals who DID NOT receive wages as an employee subject to U.S. income tax: File Form 1040-NR If you timely filed Form 4868.
12/15/2026Tax Exempt Orgs: Deposit Estimated Tax for 4th quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
12/16/2026Deposit payroll tax for payments on December 9-11 if the semiweekly deposit rule applies.
12/18/2026Deposit payroll tax for payments on December 12-15 if the semiweekly deposit rule applies.
12/23/2026Deposit payroll tax for payments on December 16-18 if the semiweekly deposit rule applies.
12/28/2026Deposit payroll tax for payments on December 19-22 if the semiweekly deposit rule applies.
12/30/2026Deposit payroll tax for payments on December 23-25 if the semiweekly deposit rule applies.
12/31/2026File Form 2290 and pay the tax for vehicles first used during November.       
12/31/2026File Form 730 and pay tax on wagers accepted during November.               

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