Tax Center

Calendar

Key filing deadlines

Dates below are for calendar-year filers. Fiscal-year entities, taxpayers in federally declared disaster areas, and certain taxpayers abroad follow different schedules. When a deadline falls on a weekend or federal holiday it shifts to the next business day.

Remainder of 2026

Date	What is due
Sep 15, 2026	Third-quarter 2026 estimated tax payment for individuals. Extended partnership (1065) and S corporation (1120-S) returns for tax year 2025.
Oct 15, 2026	Extended individual returns (1040) and extended C corporation returns (1120) for tax year 2025. Extended FBAR (FinCEN 114) filings.
Dec 31, 2026	Last day for most tax-reducing actions affecting 2026 — charitable gifts, Roth conversions, harvesting losses, retirement plan establishment, and required minimum distributions.

2027 — filing for tax year 2026

Date	What is due
Jan 15, 2027	Fourth-quarter 2026 estimated tax payment for individuals.
Feb 1, 2027	W-2s and 1099-NECs due to recipients and to the IRS/SSA. (The usual January 31 date falls on a Sunday.)
Mar 15, 2027	Partnership (1065) and S corporation (1120-S) returns, or extensions. Also the deadline to elect S corporation status effective for 2027.
Apr 15, 2027	Individual returns (1040) and C corporation returns (1120), or extensions. First-quarter 2027 estimated payment. Last day for 2026 IRA and HSA contributions. FBAR due (automatically extended to October).
Jun 15, 2027	Second-quarter 2027 estimated payment. Automatic extended due date for U.S. citizens and residents living abroad.
Sep 15, 2027	Third-quarter 2027 estimated payment. Extended 1065 and 1120-S returns for tax year 2026.
Oct 15, 2027	Extended individual and C corporation returns for tax year 2026. Extended FBAR filings.

An extension extends the time to file, not the time to pay. Tax owed is still due on the original deadline, and interest and late-payment penalties accrue from that date regardless of the extension.

For executors and trustees

When someone dies: the estate calendar

Estate deadlines are different from every other date on this page. They run from the date of death, not from the end of a tax year — which means the clock is already running before most families have thought about tax at all. The first deadline that matters is only three months out, and missing it costs money rather than triggering a penalty, so nothing warns you.

Timing	What is due
As soon as practical	Apply for the estate’s employer identification number (Form SS-4). The EIN is needed before an estate bank account can be opened or any return filed.
Within 3 months of death	Pennsylvania inheritance tax paid within three months earns a 5% discount on the tax due. You do not need a completed return to make the payment — an estimate is enough. This is the most commonly missed opportunity in estate administration.
9 months after death	Pennsylvania inheritance tax return (REV-1500), filed with the Register of Wills in the decedent’s county, with payment. Federal estate tax return (Form 706) as well, if one is required.
15 months after death	Extended Form 706, where the six-month extension (Form 4768) was requested.
April 15 following the year of death	The decedent’s final Form 1040, reporting income through the date of death.
4th month after the estate’s year end	Form 1041 fiduciary income tax return, due the 15th day of that month. An estate may elect a fiscal year, which moves this date; trusts generally use a calendar year, making it April 15. Form 7004 extends the 1041 by five and a half months.
Up to 5 years after death	A surviving spouse’s portability election. An estate not otherwise required to file may file Form 706 solely to preserve the deceased spouse’s unused exclusion, under the IRS simplified relief procedure.

Which returns actually apply

Form 1041 is required once the estate or trust has $600 or more of gross income for the year, or any beneficiary is a nonresident alien.
Form 706 is required only where the gross estate plus adjusted taxable gifts exceeds the federal basic exclusion — $15 million for deaths in 2026 — so the large majority of estates never file one.
Pennsylvania inheritance tax works the opposite way: there is no comparable exemption, and it applies from the first dollar for most beneficiaries. A small estate can owe no federal tax and still owe Pennsylvania.

Three things that catch people out

An extension of time to file is never an extension of time to pay — this holds for the inheritance tax return as much as for a 1040.
Jointly held accounts and transfers made within a year of death are generally reachable by Pennsylvania inheritance tax, even though they pass outside the will.
Choosing the estate’s fiscal year is a one-time decision made on the first Form 1041. It can shift income across tax years, and it cannot be revisited later.

Summarized generally and current as of 2026. Estate administration turns on specific facts — the will, how assets were titled, and who the beneficiaries are. See how estate and trust work is handled, or ask about a specific estate.

Get organized

Tax document checklist

Not everything below applies to everyone. Use it as a prompt — if a category makes you think "I might have one of those somewhere," that is exactly the item worth tracking down before we start.

Identification

Social Security or ITIN numbers for everyone on the return
Prior-year federal and state returns
IRS Identity Protection PIN, if issued
Bank routing and account number for direct deposit

Income

W-2s from all employers
1099-NEC and 1099-MISC for contract work
1099-INT, 1099-DIV, and 1099-B brokerage statements
1099-R for retirement and pension distributions
SSA-1099 for Social Security benefits
1099-G for unemployment and state refunds
K-1s from partnerships, S corps, trusts, and estates
1099-K from payment platforms

Deductions & credits

1098 mortgage interest statement
Property tax and state income tax paid
Charitable contribution receipts and acknowledgments
1098-T tuition and 1098-E student loan interest
Childcare provider name, address, and EIN
Medical expenses, if substantial
Retirement contributions made outside payroll
Energy-efficiency or vehicle credit documentation

Self-employment & business

Profit and loss statement and balance sheet
Bank and credit card statements for the year
Asset purchases with dates and amounts
Mileage log and vehicle information
Home office square footage and household expenses
Health insurance premiums paid by the business
Payroll reports and 1099s issued

Rental property

Rental income received per property
Mortgage interest, taxes, and insurance
Repairs, maintenance, and management fees
Capital improvements with dates and cost
Prior depreciation schedule
Settlement statement if bought or sold this year

Life changes

Marriage, divorce, or separation agreement
Birth, adoption, or a dependent who moved in or out
Home purchase or sale settlement statement
Move to another state, with dates
Inheritance or large gift received
Equity compensation vested, exercised, or sold
Foreign accounts, income, or assets

How long to keep it

Record retention

The general rule is three years from the filing date — the standard window for the IRS to assess additional tax and for you to amend. Several situations extend it, and a few records should simply never be discarded.

Digital copies are acceptable to the IRS. A scanned, backed-up folder is more durable than a filing cabinet and considerably easier to produce when someone asks for a specific year.

State retention periods can be longer than federal. California and a handful of other states use a four-year assessment window.

Record	Keep for
Filed tax returns	Permanently
Supporting documents (W-2s, 1099s, receipts)	3 years
If income was underreported by more than 25%	6 years
If a return was never filed, or was fraudulent	No limit
Claims for worthless securities or bad debt	7 years
Property and improvement records	3 years after sale
Depreciation schedules and asset basis	Life of asset + 3 years
Retirement account basis (Form 8606)	Until fully distributed
Employment and payroll tax records	4 years
Business formation and corporate records	Permanently

IRS tools

Useful links

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