APR15
Federal Individual Income Tax Return
Form 1040Deadline for most calendar-year taxpayers to file their federal individual income tax return and pay any tax due.
Individual Tax Preparation →
Use this guide to find important federal and Minnesota filing and payment deadlines for individuals and businesses, including income tax returns, estimated payments, payroll filings, information returns, and tax extensions.
Tax deadlines can vary based on your filing status, business structure, fiscal year, location, and other circumstances. Deadlines may also change because of weekends, holidays, disaster relief, or government guidance.
Important federal filing, payment, estimated tax, and extension deadlines for individual taxpayers.
Deadline for most calendar-year taxpayers to file their federal individual income tax return and pay any tax due.
Individual Tax Preparation →First estimated federal income tax payment for 2026 is generally due on this date.
Second estimated federal income tax payment for 2026.
Third estimated federal income tax payment for 2026.
Deadline for taxpayers who received an automatic extension to file their federal individual income tax return.
Fourth estimated tax payment for the 2026 tax year is generally due January 15, 2027.
Common federal filing deadlines for calendar-year partnerships, S corporations, C corporations, estates, and trusts.
Calendar-year partnerships generally file their federal partnership return and provide Schedule K-1 information to partners by this date.
Business Tax Preparation →Calendar-year S corporations generally file Form 1120-S and furnish Schedule K-1 information to shareholders by this date.
Business Tax Preparation →Calendar-year C corporations generally file their federal corporate income tax return and pay any tax due by this date.
Calendar-year estates and trusts generally file their federal income tax return and pay any tax due by this date.
Trust & Estate Tax Preparation →Calendar-year partnerships and S corporations that received an automatic extension generally file by this date.
Many calendar-year C corporations with a valid six-month extension generally file by this date.
Estimated tax payments may apply when enough tax is not withheld from income during the year.
First estimated income tax payment for 2026.
Second estimated income tax payment for 2026.
Third estimated income tax payment for 2026.
Fourth estimated income tax payment for the 2026 tax year.
Key deadlines for employers and businesses issuing wage and nonemployee compensation forms.
Employers must generally provide Forms W-2 to employees and file Copy A with the Social Security Administration by this date.
Payroll Tax Filings →Businesses generally must furnish and file Form 1099-NEC for reportable nonemployee compensation by this date.
1099 Filing Services →Employers that file quarterly federal payroll tax returns generally file the first-quarter Form 941 by this date.
Employers that file quarterly federal payroll tax returns generally file the second-quarter Form 941 by this date.
Employers that file quarterly federal payroll tax returns generally file the third-quarter Form 941 by this date.
Important Minnesota income tax deadlines for individuals and common business entities.
Calendar-year Minnesota S corporation and partnership returns and payments are generally due on this date.
Most Minnesota individual income tax returns and any tax due must be filed and paid by this date.
Calendar-year Minnesota C corporation returns and payments are generally due on this date.
First Minnesota estimated income tax payment for 2026.
Second Minnesota estimated income tax payment for 2026.
Third Minnesota estimated income tax payment for 2026.
Extended calendar-year Minnesota S corporation and partnership returns are generally due on this date.
Individuals who qualify for Minnesota's filing extension generally must file by this date. Tax owed is still generally due by the original April deadline.
Fourth Minnesota estimated income tax payment for the 2026 tax year.
An extension generally gives you more time to file a return, but it usually does not extend the time to pay tax that is due.
Federal individual taxpayers generally request an automatic six-month filing extension by the original filing deadline.
Federal and Minnesota individual returns with valid filing extensions are generally due by this date.
Calendar-year partnerships and S corporations with valid extensions generally file by this date.
Many calendar-year C corporations with valid extensions generally file by this date.
A filing extension generally gives you additional time to submit your return. It typically does not give you additional time to pay tax that was due on the original filing deadline.
When a federal or Minnesota tax deadline falls on a weekend or applicable legal holiday, the due date may move to the next business day.
Many of the business deadlines on this page assume a calendar tax year. Businesses using a fiscal tax year may have different filing and payment deadlines.
Tax filing and payment requirements can depend on your individual situation or business structure. If you're unsure what needs to be filed, when it's due, or what applies to you, let's talk before the deadline arrives.
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