Reviewed and updated October 16, 2026
Rules and decisions to review
- Individual calendar-year federal returns generally have an April filing deadline for the prior year, adjusted for applicable weekends and legal holidays.
- Partnerships, S corporations, corporations, payroll returns and information returns have their own due-date rules.
- A filing extension usually does not extend the payment deadline. Estimated payments may also be due during the year.
- Disaster relief, overseas rules and fiscal-year accounting can change a particular obligation. State due dates should be checked separately.
A practical example
An owner may need a partnership return before the personal return and may also have payroll deposits between those dates. One calendar entry for personal income tax will not cover all three responsibilities.
Records to gather
Gather entity type, accounting year, prior returns, extension confirmations, estimated payments and payroll filing schedules.
Your next step
Create a calendar with separate entries for each return, tax payment and required deposit. Label each entry with the entity and income year, and save extension and payment confirmations separately.
Official sources
This guide provides general information. The rules depend on the tax year, jurisdiction and your circumstances. Ask our team which filing or planning steps apply to you.
