Professional Corporation
Guide to Key U.S. Tax Dates in 2026
Here are the key tax dates to remember in 2026. Save this guide and add the deadlines to your calendar.
First Quarter: Minimum Wage and Income Tax
January 1: California minimum wage increases to $16.90.
January 15: Fourth-quarter estimated individual income tax payment for 2025 is due.
February 2: Fourth-quarter 2025 sales and payroll tax returns and Forms W-2 and 1099-NEC are due.
March 2: Deadline to renew the 2026 City of Los Angeles business license.
March 16: Deadline for 2025 S corporation, partnership, and LLC tax returns.
Second Quarter: Main Tax Filing Season
April 15: Deadline for 2025 individual and C corporation returns and the first 2026 estimated tax payment.
April 30: First-quarter 2026 sales and payroll tax returns are due.
May 7: Deadline for 2026 Los Angeles County Form 571-L.
May 15: Deadline for 2025 nonprofit tax returns.
June 15: Second individual estimated tax payment, annual LLC fee, and first PTET estimated payment are due.
Third and Fourth Quarters: Extensions and Quarterly Filings
July 31: Second-quarter 2026 sales and payroll tax returns are due.
September 15: Extended deadline for 2025 S corporation, partnership, and LLC returns and third estimated tax payment.
October 15: Extended deadline for 2025 individual and C corporation returns.
October 30: Third-quarter 2026 sales and payroll tax returns are due.
Looking Ahead to 2027
January 15: Fourth individual estimated tax payment for 2026 is due.
January 31: Fourth-quarter 2026 sales and payroll tax returns and Forms W-2/1099 are due.
Please note: These are general dates and may vary based on individual circumstances or changes in the law.
U.S.–Korea Tax & Accounting Support
Planning U.S. expansion or reviewing a cross-border tax or accounting matter? Speak with our U.S.–Korea team.