Upcoming Tax Deadlines Q1-Q2 2026

2025 Tax Year

Important note: The filing deadlines listed below assume a calendar year-end (December 31). Businesses with fiscal year-ends will have different filing deadlines based on their year-end date. This applies to S corporations, partnerships, and C corporations.

Please note that tax payments are still due on the dates below, even if a filing extension is requested.

March 16, 2026

S Corporations
Federal income tax returns (Form 1120-S) are due, or a six-month extension may be filed (Form 7004).

Partnerships
Federal income tax returns (Form 1065) are due, or a six-month extension may be filed (Form 7004).

April 15, 2026

Individuals
Federal income tax returns (Form 1040) are due, or a six-month extension may be filed (Form 4868), with any taxes owed paid by this date.
First estimated federal tax payment for 2026 is due.
Gift tax returns (Form 709) are due, or a six-month extension may be filed (Form 8892). If no gift tax is due, the individual extension (Form 4868) automatically extends the gift tax return.

Trusts and Estates
Federal income tax returns (Form 1041) are due, or a five-and-a-half-month extension may be filed (Form 7004), with any taxes owed paid by this date.

C Corporations
Federal income tax returns (Form 1120) are due, or a six-month extension may be filed (Form 7004), with any taxes owed paid by this date.
First estimated federal tax payment for 2026 is due.

Tennessee Businesses
Tennessee Franchise and Excise tax returns (Form FAE 170) are due, or a seven-month extension may be filed (Form FAE 173), with any taxes owed paid by this date.
First estimated payment for 2026 Tennessee Franchise and Excise taxes is due.

Florida Businesses‍

Companies subject to Florida corporate income tax include C corporations and LLCs classified as corporations for Florida and federal income tax purposes. S-Corporations and other pass-through entities are generally not subject to corporate income tax at the state level.

Florida corporations subject to the Florida corporate income tax file Florida Corporate Income/Franchise Tax Return (Form F-1120). Entities with a calendar year ending December 31 are required to file the Form F-1120 by May 1.

Disaster Relief Deadlines

Currently, there are no nationwide IRS disaster relief filing extensions in effect. However, due to the winter storm that impacted parts of the Southeast in late January 2026, HHM will continue to monitor IRS guidance and provide updates if relief extensions are announced.

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