IRS Publication 509 — Tax Calendars

June 15 Individuals. If you’re a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 or Form 1040 -SR and pay any tax, interest, and penalties due. Otherwise, see Individuals under April 15, earlier. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file and pay what you estimate you owe in tax to avoid penalties and interest. Then, file Form 1040 or Form 1040-SR by October 15.

However, if you’re a participant in a combat zone, you may be able to further extend the filing deadline. See Pub. 3, Armed Forces’ Tax Guide.

Individuals. Make a payment of your 2026 estimated tax if you’re not paying your income tax for the year through withholding (or won’t pay in enough tax that way). See Form 1040-ES for more information, including how to make estimated tax payments electronically. This is the second installment date for estimated tax in 2026. Also, see Pub. 505. Corporations. Deposit the second installment of estimated income tax for 2026. Third Quarter The third quarter of a calendar year is made up of July, August, and September.

July 10 Employees who work for tips. If you received $20 or more in tips during June, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.

August 10 Employees who work for tips. If you received $20 or more in tips during July, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.

September 10 Employees who work for tips. If you received $20 or more in tips during August, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.

September 15 Individuals. Make a payment of your 2026 estimated tax if you’re not paying your income tax for the year through withholding (or won’t pay in enough tax that way). See Form 1040-ES for more information, including how to make estimated tax payments electronically. This is the third installment date for estimated tax in 2026. Also, see Pub. 505. Partnerships. File a 2025 calendar year return (Form 1065). This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see Partnerships under March 16, earlier. Provide each partner with a copy of their final or amended Schedule K -1 (Form 1065) or substitute Schedule K-1 (Form 1065) and, if applicable, Schedule K -3 (Form 1065) or substitute Schedule K-3 (Form 1065).

Scorporations. File a 2025 calendar year income tax return (Form 1120-S) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6 -month extension of time to file the return. Otherwise, see Scorporations under March 16, earlier. Provide each shareholder with a copy of their final or amended Schedule K -1 (Form 1120 -S) or substitute Schedule K-1 (Form 1120 -S) and, if applicable, Schedule K -3 (Form 1120 -S) or substitute Schedule K-3 (Form 1120-S). Corporations. Deposit the third installment of estimated income tax for 2026. Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December.

October 13 Employees who work for tips. If you received $20 or more in tips during September, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.

October 15 Individuals. If you have an automatic 6-month extension to file your income tax return for 2025, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due. Corporations. File a 2025 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see Corporations under April 15, earlier.

November 10 Employees who work for tips. If you received $20 or more in tips during October, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.

December 10 Employees who work for tips. If you received $20 or more in tips during November, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.

December 15 Corporations. Deposit the fourth installment of estimated income tax for 2026. Fiscal-Year Taxpayers If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Use the following general guidelines to make these changes.

Tip: The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. Also, see Saturday, Sunday, or legal holiday, earlier.

Individuals Form 1040 or Form 1040 -SR. This form is due on the 15th day of the 4th month after the end of your tax year. Form 4868 is used to request an automatic 6 -month extension of time to file Form 1040 or Form 1040-SR.

Estimated tax payments. Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. See Form 1040-ES for more information, including how to make estimated tax payments electronically. Partnerships Form 1065. This form is due on the 15th day of the 3rd month after the end of the partnership’s tax year. Provide each partner with a copy of their Schedule K -1 (Form 1065) or substitute Schedule K -1 (Form 1065) and, if applicable, Schedule K-3 (Form 1065) or substitute Schedule K-3 (Form 1065) by the 15th day of the 3rd month after the end of the partnership’s tax year. Form 7004 is used to request an automatic 6 -month extension of time to file Form 1065.

Corporations and S Corporations Form 1120 (or Form 7004). This form is due on the 15th day of the 4th month after the end of the corporation’s tax year. However, corporations with a short tax year that began before January 1, 2026, and ends on June 30, 2026, must file by September 15, 2026. A corporation with a short tax year ending anytime in June will be treated as if the short year ended on June 30.

Form 7004 is used to request an automatic 6-month extension of time to file Form 1120. However, corporations with a fiscal tax year ending June 30, or a short tax year treated as if the short year ended June 30 that begins before January 1, 2026, will use Form 7004 to request an automatic 7 -month extension of time to file Form 1120.

Form 1120 -S (or Form 7004). This form is due on the 15th day of the 3rd month after the end of the corporation’s tax year. Provide each shareholder with a copy of their Schedule K -1 (Form 1120 -S) or substitute Schedule K -1 (Form 1120-S) and, if applicable, Schedule K -3 (Form 1120 -S) or substitute Schedule K -3 (Form 1120-S) by the 15th day of the 3rd month after the end of the corporation’s tax year. Form 7004 is used to request an automatic 6 -month extension of time to file Form 1120-S.

Publication 509 (2026) 5