This comprehensive calendar outlines key tax payment and filing deadlines for 2026, including individual estimated tax payments, payroll tax deposit schedules, corporate estimated tax payments, return filing dates with extension details, federal payroll tax return deadlines, Texas unemployment insurance reporting, and guidance on underpayments, late payments, and late filings.
Table of Contents
- Individual Estimated Tax Payments
- Payroll Tax Payments
- C Corporation Estimated Tax Payments
- Retirement Plan Contributions
- Return Filing Due Dates
- Federal Payroll Tax Returns
- Texas Unemployment Insurance Reports
- Individual Underpayments, Late Payments, and Late Filings
- Business Underpayments, Late Payments, and Late Filings
1) Individual Estimated Tax Payments
| Installment | Payment Period Covered | Due Date |
| 1st | Jan 1 to Mar 31, 2026 | April 15, 2026 |
| 2nd | Apr 1 to May 31, 2026 | June 15, 2026 |
| 3rd | Jun 1 to Aug 31, 2026 | September 15, 2026 |
| 4th | Sep 1 to Dec 31, 2026 | January 15, 2027 |
Helpful Links:
- https://www.irs.gov/payments
- https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes
- https://www.irs.gov/forms-pubs/about-form-1040-es
- https://www.irs.gov/faqs/estimated-tax/individuals/individuals-2
2) Payroll Tax Payments
- Monthly Depositor: Deposit by the 15th of the following month.
- Semi-Weekly Depositor: Paydays on Wednesday, Thursday, or Friday → Deposit by the following Wednesday; Paydays on Saturday, Sunday, Monday, or Tuesday → Deposit by the following Friday.
- Next-Day Deposit Rule: If $100,000 or more in taxes is accumulated on any day, deposit by the next business day.
Helpful Links:
- https://www.irs.gov/payments/eftps-the-electronic-federal-tax-payment-system
- https://www.irs.gov/forms-pubs/about-publication-15
3) C Corporation Estimated Tax Payments
| Installment | Payment Period Covered | Due Date |
| 1st | Jan 1 to Mar 31, 2026 | April 15, 2026 |
| 2nd | Apr 1 to May 31, 2026 | June 15, 2026 |
| 3rd | Jun 1 to Aug 31, 2026 | September 15, 2026 |
| 4th | Sep 1 to Dec 31, 2026 | December 15, 2026 |
Helpful Links:
4) Retirement Plan Contributions
For 2026, individuals can contribute to IRAs until April 15, while elective deferrals for 401(k), 403(b), and SIMPLE IRA plans must be made by December 31. Employer contributions, including SEP IRAs and Solo 401(k), can be made after year end, up to the employer’s tax filing deadline (including extensions).
5) Return Filing Due Dates
6) Federal Payroll Tax Returns
| Form / Obligation | Period | Due Date | IRS Link |
| Form 941 (Quarterly) | Q4 2025 | Feb 2, 2026 | https://www.irs.gov/forms-pubs/about-form-941 |
| Form 941 (Quarterly) | Q1 2026 | Apr 30, 2026 | https://www.irs.gov/forms-pubs/about-form-941 |
| Form 941 (Quarterly) | Q2 2026 | Jul 31, 2026 | https://www.irs.gov/forms-pubs/about-form-941 |
| Form 941 (Quarterly) | Q3 2026 | Nov 2, 2026 | https://www.irs.gov/forms-pubs/about-form-941 |
| Form 940 (FUTA) | Annual | Feb 2, 2026 | https://www.irs.gov/forms-pubs/about-form-940 |
| Form W-2 / W-3 | Annual | Feb 2, 2026 | https://www.irs.gov/forms-pubs/about-form-w-2 |
| Form 1099-NEC | Annual | Feb 2, 2026 | https://www.irs.gov/forms-pubs/about-form-1099-nec |
| Form 943 / 944 / 945 | Annual | Feb 2, 2026 | https://www.irs.gov/forms-pubs/about-form-943 |
7) Texas Unemployment Insurance Reports
| Quarter | Due Date |
| Q1 | Apr 30, 2026 |
| Q2 | Jul 31, 2026 |
| Q3 | Oct 31, 2026 |
| Q4 | Jan 31, 2027 |
Helpful Links:
8) Individual Underpayments, Late Payments, and Late Filings
Underpayment Penalty
Applies if you do not pay enough estimated tax during the year. Calculated based on the amount underpaid, the period of underpayment, and quarterly IRS interest rates.
- Current Interest Rates: https://www.irs.gov/payments/quarterly-interest-rates
- Underpayment of Estimated Tax by Individuals Penalty: https://www.irs.gov/payments/underpayment-of-estimated-tax-by-individuals-penalty
- Topic No. 306 – Penalty for Underpayment of Estimated Tax: https://www.irs.gov/taxtopics/tc306
Late Payment Penalty
Rate: Generally 0.5% per month (or part of a month) on unpaid tax, up to 25%.
When It Begins: Starts the day after the original due date of the return and continues until the tax is paid in full or reaches the maximum cap.
- Failure to Pay Penalty: https://www.irs.gov/payments/failure-to-pay-penalty
Late Filing Penalty
Rate: Usually 5% per month (or part of a month) on unpaid tax, up to 25%.
When It Begins: Starts the day after the original due date of the return and accrues for each month or part of a month the return is late.
Effect of Extensions: Filing an extension (e.g., Form 4868) extends the time to file, not the time to pay. If you file by the extended due date, the late filing penalty does not apply. However, any unpaid tax after the original due date will still accrue late payment penalties and interest.
Important Note: If both late filing and late payment penalties apply for the same month, the late filing penalty is reduced by the late payment penalty for that month.
- Failure to File Penalty: https://www.irs.gov/payments/failure-to-file-penalty
9) Business Underpayments, Late Payments, and Late Filings
Underpayment Penalty for Corporations
Applies if estimated tax payments are insufficient or late. Calculated using Form 2220 and quarterly interest rates.
- Current Interest Rates: https://www.irs.gov/payments/quarterly-interest-rates
- Underpayment of Estimated Tax by Corporations Penalty: https://www.irs.gov/payments/underpayment-of-estimated-tax-by-corporations-penalty
- About Form 2220: https://www.irs.gov/forms-pubs/about-form-2220
Late Payment Penalty
Rate: 0.5% per month (or part of a month) on unpaid tax, up to 25%.
When It Begins: Starts the day after the original due date of the return and continues until the tax is paid in full or reaches the maximum cap.
- Failure to Pay Penalty: https://www.irs.gov/payments/failure-to-pay-penalty
Late Filing Penalty
Rate: 5% per month (or part of a month) on unpaid tax, up to 25%.
When It Begins: Starts the day after the original due date of the return and accrues for each month or part of a month the return is late.
Effect of Extensions: Filing an extension (e.g., Form 7004) extends the time to file, not the time to pay. If you file by the extended due date, the late filing penalty does not apply. However, any unpaid tax after the original due date will still accrue late payment penalties and interest.
Important Note: If both late filing and late payment penalties apply for the same month, the late filing penalty is reduced by the late payment penalty for that month.
- Failure to File Penalty: https://www.irs.gov/payments/failure-to-file-penalty