Please review the calendar and let us know if you have any questions about the deadlines or would like assistance in meeting them.
June 15th
- If you live outside the United States and Puerto Rico or you serve in the military outside those two locations, file a 2025 individual income tax return (Form 1040 or Form 1040-SR) or file for a four-month extension (Form 4868), and pay any tax, interest, and penalties due.
- Pay the second installment of 2026 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.
September 15th
- Pay the third installment of 2026 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.
September 30th
- If you’re the trustee of a trust or the executor of an estate, file an income tax return for the 2025 calendar year (Form 1041) if an automatic five-and-a-half-month extension was filed, and pay any tax, interest, and penalties due.
October 15th
- File a 2025 individual income tax return (Form 1040 or Form 1040-SR) if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States and Puerto Rico or serving in the military outside those two locations), and pay any tax, interest, and penalties due.
- Make contributions for 2025 to certain retirement plans or establish a SEP for 2025 if an automatic six-month extension was filed.
- File a 2025 gift tax return (Form 709) if an automatic six-month extension was filed, and pay any tax, interest, and penalties due.
December 31st
- Make 2026 contributions to certain employer-sponsored retirement plans.
- Make 2026 annual exclusion gifts (up to $19,000 per recipient).
- Incur various expenses that potentially can be claimed as itemized deductions on your 2026 tax return. Examples include charitable donations, medical expenses, and property tax payments.
