Important Dates

2026 · IMPORTANT DATES
IMPORTANT DATES FOR INDIVIDUALSJanuary 1•Start of the tax year (calendar) and Q1•Start of General Enrollment Period for Medicare Part Aand Part B•Start of Open Enrollment Period for Medicare AdvantageJanuary 15•Q4 estimated payment deadline for prior yearJanuary 31•Income tax return (Form 1040) filing and payment deadline to avoid late penalty for Q4 estimate, if it was not timely paidFebruary 15•Form W-4 filing deadline for taxpayers who claimed an exemption from income tax withholding for the prior year to continue their exemption in the current yearMarch 31•End of General Enrollment Period (for Parts A & B) and Open Enrollment Period (for Advantage)June 15•Q2 estimated payment deadlineJune 30•Deadline to file FAFSA for prior academic yearJuly 1•Start of Q3September 15•Q3 estimated payment deadlineSeptember 30•Determination date for identifying designated beneficiaries of retirement accounts (continue on next column)April 1•Required Beginning Date for RMDs•Start of Q2April 15•Income tax return (Form 1040) filing and payment deadline•Gift tax return (Form 709) filing and payment deadline•Request for automatic six-month extension (Form 4868) filing deadline to extend filing Form 1040 and 709•Q1 estimated payment deadline•Deadline to contribute to an IRA or HSA for prior tax yearIMPORTANT DATES FOR INDIVIDUALS (CONTINUED)October 1•Start of Q4October 15•Extended income tax return (Form 1040) and gift tax return (Form 709) filing deadline•Start of Open Enrollment Period for existing Medicare enrolleesNovember 1•Start of Open Enrollment Period for Health Insurance MarketplaceDecember 31•Deadline for satisfying RMDs for current year•Deadline for dividing retirement accounts with multiple beneficiaries in order to use separate accounting•Deadline for completing gifts for tax year •End of tax year (calendar)December 7•End of Annual Enrollment Period for existing Medicare enrolleesDecember 15•Health insurance marketplace deadline in order for coverage to begin on January 1st of the following yearDecember 1•Expected first day to file FAFSA for upcoming academic yearIMPORTANT DATES FOR BUSINESS TAXPAYERSJanuary 1•Start of the tax year (calendar) and Q1January 15•Q4 estimated payment deadline for prior year for sole proprietorships and single-member LLCsJanuary 31•Various Forms 1099 and 1098 issuance deadline•Form W-2 issuance deadlineFebruary 28•Various Forms 1099 and other information returns paper filing deadline (continue on next page)
© fpPathfinder.com. Licensed for the sole use of Dejan Ilijevski, MBA, MS of SCM Investment Services. All rights reserved. Used with permission. Updated 12/15/2025.
2026 · IMPORTANT DATES
IMPORTANT DATES FOR BUSINESS TAXPAYERS (CONTINUED)April 1•Start of Q2April 15•Income tax return (Form 1040) filing and payment deadline for sole proprietorships and single-member LLCs•Request for automatic six-month extension (Form 4868) filing deadline to extend filing Form 1040•Income tax return (Form 1120) filing and payment deadline for calendar year C-Corporations and multi-member LLCs that elect to be classified as a corporation•Request for automatic six-month extension (Form 7004) filing deadline to extend filing Form 1120•Q1 estimated payment deadline for sole proprietorships, single-member LLCs, C-corporations, and multi-member LLCs that elect to be treated as a corporationMarch 15•Income tax return (Form 1120S) filing and payment deadline for calendar year S-corporations•Income tax return (Form 1065 or 1065-B) filing and payment deadline for calendar year multi-member partnerships and multi-member LLCs (default)•K-1 issuance deadline•Request for automatic six-month extension (Form 7004) filing deadline to extend filing Form 1120S, 1065, and 1065-B•S-corporation election (Form 2553) filing deadline to be treated as an S-corporation in the current yearMarch 31•Various Forms 1099 and other information returns e-file deadlineIMPORTANT DATES FOR BUSINESS TAXPAYERS (CONTINUED)June 15•Q2 estimated payment deadline for sole proprietorships, single-member LLCs, C-corporations, and multi-member LLCs that elect to be treated as a corporationSeptember 15•Q3 estimated payment deadline for sole proprietorships, single-member LLCs, C-corporations, and multi-member LLCs that elect to be treated as a corporation•Extended income tax return (Form 1120S) filing deadline for calendar year S-corporations•Extended income tax return (Form 1065 or 1065-B) filing deadline for calendar year multi-member partnerships and multi-member LLCs (default)July 1•Start of Q3 (continue on next column)October 1•Start of Q4October 15•Extended income tax return (Form 1040) filing deadline for sole proprietorships and single-member LLCs•Extended income tax return (Form 1120) filing deadline for calendar year C-Corporations and multi-member LLCs that elect to be classified as a corporationDecember 15•Q4 estimated payment deadline for C-corporations and multi-member LLCs that elect to be treated as a corporationDecember 31•End of tax year (calendar)Subject to exceptions due to individual circumstances, entity elections, and delays when deadlines fall on weekends or legal holidays.
© fpPathfinder.com. Licensed for the sole use of Dejan Ilijevski, MBA, MS of SCM Investment Services. All rights reserved. Used with permission. Updated 12/15/2025.
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 Dejan Ilijevski, MBA, MS

SCM Investment Services | Lake Elmo, MN | (612) 324-0629

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