April 15 – C-Corporations
File a 2025 calendar year income tax return (Form 1120) and pay any tax due. If you need an automatic 6-month extension of time to file the return, file Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information and Other Returns, and deposit what you estimate you owe. Filing this extension protects you from late filing penalties but not late payment penalties, so it is important that you estimate your liability and deposit it using the instructions on Form 7004.
April 15 – Social Security, Medicare and Withheld Income Tax
If the monthly deposit rule applies, deposit the tax for payments in March.
April 15 – Non-Payroll Withholding
If the monthly deposit rule applies, deposit the tax for payments in March.
April 15 – C-Corporations
The first installment of 2026 estimated tax of a calendar year corporation is due.
April 15 – Fiduciary Returns
Last day to timely file a 2025 calendar year fiduciary return (Form 1041, U.S. Income Tax Return of Estates and Trusts) or file an extension.
April 30 – Social Security, Medicare and Withheld Income Tax
File Form 941 for the first quarter of 2026. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is less than
$2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter in full and on time, you have until May 11 to file the return.
April 30 – Federal Unemployment Tax
Deposit the tax owed through March if it is more than $500.
Weekends & Holidays:
If a due date falls on a Saturday, Sunday or legal holiday, the due date is automatically extended until the next business day that is not itself a legal holiday
Disaster Area Extensions
Please note that when a geographical area is designated as a disaster area, due dates will be extended. For more information whether an area has been designated a disaster area and the filing extension dates visit the following websites:
FEMA: https://www.fema.gov/disaster/declarations
IRS: https://www.irs.gov/newsroom/tax-relief-in-disaster-situations
Copyright 2022. Nathan Wechsler. All Rights Reserved.
