October 15
Individuals: File a 2025 income tax return (Form 1040 or Form 1040-SR) if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States and Puerto Rico). Pay any remaining tax, interest, and penalties due. The extension to October 15 does not extend the time to pay tax.
Individuals (Sole proprietors): Make contributions for 2025 to certain existing retirement plans or establish and contribute to a SEP for 2025 if an automatic six-month extension was filed.
Individuals: File a 2025 gift tax return (Form 709) and pay any tax, interest, and penalties due if an automatic six-month extension was filed.
Calendar-year bankruptcy estates: File a 2025 income tax return (Form 1041) if an automatic six-month extension was filed. Pay any tax, interest, and penalties due.
Calendar-year C corporations: File a 2025 income tax return (Form 1120) if an automatic six-month extension was filed. Pay any tax, interest, and penalties due.
Calendar-year C corporations: Make contributions for 2025 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.
Employers: Deposit Social Security, Medicare, and withheld income taxes for September if the monthly deposit rule applies.
Employers: Deposit nonpayroll withheld income tax for September if the monthly deposit rule applies.
November 2
Employers: Report Social Security and Medicare taxes and income tax withholding for third quarter 2026 (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.
November 10
Individuals: Report October tip income of $20 or more to employers (Form 4070 or the newly released form).
Employers: Report Social Security and Medicare taxes and income tax withholding for third quarter 2026 (Form 941) if all of the associated taxes due were deposited on time and in full.