Dates To Remember for this Quarter
This tax calendar has the due dates that most taxpayers will find useful. Employers and persons who pay excise taxes also should use the Employer's Federal Tax Calendar and the Federal Excise Tax Calendar.
Fiscal-year taxpayers - If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. These changes are described under Fiscal-Year Taxpayers.
General Federal Tax Calendar:
4th Quarter 2026
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. ( irs.gov )
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. ( irs.gov )
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. ( irs.gov )
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. You can use Form 4070.
December 15:
Corporations. Deposit the fourth installment of estimated income tax for 2026.
December 31:
Deadline for RMD: Required minimum distribution deadline for individuals age 73 or older.
