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2026 Tax & Compliance Calendar

Federal, State, Payroll, Retirement & Entity Deadlines

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Washington – 2026 Compliance Calendar

Federal & State Tax Deadlines | Payroll | Retirement | Entity

Legend

Federal (income estimates, 941, 940, IRA/SEP, 401(k))
WA State (B&O/excise, local)
Payroll (withholding, UI)
Annual / Entity (reports, licenses)
January
Q4 2025 Federal Est. Tax Jan 15 – Final 2025 estimate for individuals/owners
Form 940 (2025 FUTA) Jan 31 – Or Feb 10 if all FUTA deposits were timely
IRA Contributions for 2025 (Start Window) Contribute to 2025 traditional/Roth IRA up to Apr 15, 2026
Q4 2025 State Unemployment WA UI wage report and payment typically due this month
February
W‑2 & 1099‑NEC to Recipients/IRS Due by end of January / early February – verify each year
Form 941 – Q4 2025 Early February if deposits were made on time
March
Partnership & S‑corp Returns (2025) Mar 16 – Forms 1065 & 1120‑S due; file Form 7004 to extend to Sept 15 (tax still due Mar 16)
WA B&O / Excise – Q1 Prep Track receipts for quarter ending Mar 31
April
Q1 2026 Est. Tax – Federal Apr 15 – 1st estimate for 2026
Individual & C‑corp Returns (2025) Apr 15 – Form 1040 & 1120 due; file Form 4868/7004 to extend to Oct 15 (tax still due Apr 15)
Last Day – 2025 IRA Contributions Apr 15 – Final date to fund 2025 traditional/Roth IRA
SEP IRA Contributions for 2025 Allowed through business 2025 return due date, including extensions
Form 941 – Q1 2026 Apr 30 – Federal quarterly payroll return
Q1 2026 WA Unemployment State UI wage report and payment after quarter end
May
Ongoing Payroll Deposits Follow semiweekly or monthly deposit schedule
June
Q2 2026 Est. Tax – Federal Jun 15 – 2nd estimate for 2026
Q2 WA UI Prep Track wages for quarter ending Jun 30
July
Form 941 – Q2 2026 Jul 31 – Federal quarterly payroll return
Form 5500 – Retirement Plans Jul 31 – Calendar‑year plans; file Form 5558 to extend to Oct 15
Q2 WA Unemployment UI wage report and payment due
August
Ongoing Payroll Deposits Continue deposit schedule
September
Q3 2026 Est. Tax – Federal Sep 15 – 3rd estimate for 2026
Extended Partnerships & S‑corps (2025) Sep 15 – Extended Forms 1065 & 1120‑S due; last day for 2025 SEP for these entities
Q3 WA UI Prep Track wages for quarter ending Sep 30
October
Extended Individual & C‑corp Returns (2025) Oct 15 – Extended Forms 1040 & 1120 due; last day for 2025 SEP for these filers
Form 941 – Q3 2026 Oct 31 – Federal quarterly payroll return
Q3 WA Unemployment UI wage report and payment due
November
Annual/Biennial Entity Reports Due by last day of WA formation anniversary month – confirm on WA SOS site
December
Plan Q4 2026 Estimates Next estimate (for 2026) due Jan 15, 2027
Q4 WA UI Prep Gather wage data for Q4 UI filings in January

Important Notes – Washington

  • Semiweekly federal payroll deposits: Wed–Fri paydays → deposit by following Wednesday; Sat–Tue → following Friday. If $100k+ in taxes accumulates on any day, deposit next business day and remain at least semiweekly through 2027.[web:16][web:91]
  • Washington excise tax: B&O/excise returns are generally due at the end of the month following each reporting period; check your assigned filing frequency with the WA Department of Revenue.[web:68][web:72]
  • Annual/biennial reports: WA LLCs and corporations file annual reports due by the last day of the formation anniversary month; verify on the WA Secretary of State site.[web:110][web:115]
  • IRA/SEP reminders: Traditional/Roth IRA contributions for 2025 close on Apr 15, 2026, while SEP contributions for 2025 can be made until the 2025 tax‑return due date, including extensions.[web:105][web:108][web:109][web:111][web:113][web:116]
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Oregon – 2026 Compliance Calendar

Federal & State Tax Deadlines | Payroll | Retirement | Entity

Legend

Federal (income estimates, 941, 940, IRA/SEP, 401(k))
OR State (income, local business)
Payroll (withholding, UI)
Annual / Entity
January
Q4 2025 Federal Est. Tax Jan 15 – Final 2025 estimate for individuals/owners
Form 940 (2025 FUTA) Jan 31 – Or Feb 10 if all FUTA deposits were timely
IRA Contributions for 2025 (Start Window) Contribute to 2025 traditional/Roth IRA up to Apr 15, 2026
Q4 2025 OR Unemployment OR UI wage report and payment typically due this month

Important Notes – Oregon

  • No statewide sales tax: Oregon focuses on income tax and local business taxes (for example, Portland’s business license and income tax).[web:58][web:72]
  • Estimated tax: OR estimated income tax dates generally align with federal estimates (Apr 15, Jun 15, Sep 15, Jan 15).[web:64][web:110]
  • Annual/biennial reports: OR entities file annual reports by their formation anniversary date; confirm on the Oregon Secretary of State site.[web:110][web:115]
  • IRA/SEP reminders: Same 4/15 IRA and extended SEP timing as described in the WA notes.[web:105][web:108][web:109][web:111][web:113][web:116]
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New York – 2026 Compliance Calendar

Federal, NY Income, Sales Tax, Payroll, Retirement & Entity

Legend

Federal (income estimates, 941, 940, IRA/SEP, 401(k))
NY State (income, sales tax)
Payroll (withholding, UI)
Annual / Entity
January
Q4 2025 Federal Est. Tax Jan 15 – Final 2025 estimate for individuals/owners
Form 940 (2025 FUTA) Jan 31 – Or Feb 10 if all FUTA deposits were timely
NY Sales Tax – Q4 2025 Dec 1, 2025 – Feb 29, 2026 period; return due Mar 20, 2026 (filed in March)
IRA Contributions for 2025 (Start Window) Contribute to 2025 traditional/Roth IRA up to Apr 15, 2026
Q4 2025 NY Withholding & UI State withholding and unemployment returns generally due in January
February
W‑2 & 1099‑NEC to Recipients/IRS Due by end of January / early February – verify each year
Form 941 – Q4 2025 Early February – if payroll deposits were made on time
March
Partnership & S‑corp Returns (2025) Mar 16 – Forms 1065 & 1120‑S due; file Form 7004 to extend to Sept 15 (tax still due Mar 16)
NY Sales Tax – Q1 2026 (Dec–Feb) Quarter: Dec 1, 2025 – Feb 29, 2026; ST‑100 due Mar 20, 2026
Q1 NY UI Prep Track wages for quarter ending Mar 31
April
Q1 2026 Est. Tax – Federal Apr 15 – 1st estimate for 2026
Q1 2026 Est. Tax – NY Apr 15 – 1st estimate for NY personal/corporate tax
Individual & C‑corp Returns (2025) Apr 15 – Federal 1040 & 1120 due; file Form 4868/7004 to extend to Oct 15 (tax still due Apr 15)
NY Income Tax Returns (2025) Apr 15 – NY personal and corporate returns due; NY extension aligns with federal
Last Day – 2025 IRA Contributions Apr 15 – Final date to fund 2025 traditional/Roth IRA
SEP IRA Contributions for 2025 Allowed through the 2025 return due date, including extensions
Form 941 – Q1 2026 Apr 30 – Federal quarterly payroll return
Q1 NY Withholding & UI Quarterly state payroll filings following Mar 31 quarter end
June
Q2 2026 Est. Tax – Federal Jun 15 – 2nd estimate for 2026
Q2 2026 Est. Tax – NY Jun 15 – 2nd NY estimate for calendar‑year filers
NY Sales Tax – Q2 2026 Quarter: Mar 1 – May 31, 2026; ST‑100 due Jun 20, 2026
Q2 NY UI Prep Track wages for quarter ending Jun 30
July
Form 941 – Q2 2026 Jul 31 – Federal quarterly payroll return
Form 5500 – Retirement Plans Jul 31 – Calendar‑year plans; file Form 5558 to extend to Oct 15
Q2 NY Withholding & UI State payroll filings following Jun 30 quarter end
September
Q3 2026 Est. Tax – Federal Sep 15 – 3rd estimate for 2026
Q3 2026 Est. Tax – NY Sep 15 – 3rd NY estimate
NY Sales Tax – Q3 2026 Quarter: Jun 1 – Aug 31, 2026; ST‑100 due Sep 20, 2026
Extended Partnerships & S‑corps (2025) Sep 15 – Extended 1065/1120‑S returns due; last day for 2025 SEP for these entities
October
Extended Individual & C‑corp Returns (2025) Oct 15 – Extended Forms 1040 & 1120 due; last day for 2025 SEP for these filers
Form 941 – Q3 2026 Oct 31 – Federal quarterly payroll return
Q3 NY Withholding & UI State payroll filings following Sep 30 quarter end
December
NY Sales Tax – Q4 2026 Quarter: Sep 1 – Nov 30, 2026; ST‑100 due Dec 20, 2026
Plan Q4 2026 Estimates Next federal/NY estimate due Jan 15, 2027

Important Notes – New York

  • Quarterly NY sales tax: Standard ST‑100 filers use NY’s sales‑tax year: Q1 Dec–Feb (due Mar 20), Q2 Mar–May (due Jun 20), Q3 Jun–Aug (due Sep 20), Q4 Sep–Nov (due Dec 20).[web:68][web:70][web:71][web:72][web:74][web:75][web:62][web:79]
  • Estimated tax: Federal and NY estimates for calendar‑year individuals are generally due Apr 15, Jun 15, Sep 15, and Jan 15 of the following year.[web:64][web:110][web:114]
  • Annual/biennial reports: NY corporations and LLCs must file biennial statements with the Department of State based on their formation/registration month; NYC may impose separate business taxes.[web:110][web:115]
  • IRA/SEP reminders: 2025 IRA contributions close Apr 15, 2026; 2025 SEP contributions follow the 2025 return due date, including extensions.[web:105][web:108][web:109][web:111][web:113][web:116]
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California – 2026 Compliance Calendar

Federal, CA Income & Franchise, Payroll, Retirement & Entity

Legend

Federal (income estimates, 941, 940, IRA/SEP, 401(k))
CA State (income, LLC franchise, sales/excise)
Payroll (withholding, UI)
Annual / Entity
January
Q4 2025 Federal Est. Tax Jan 15 – Final 2025 estimate for individuals/owners
Form 940 (2025 FUTA) Jan 31 – Or Feb 10 if all FUTA deposits were timely
IRA Contributions for 2025 (Start Window) Contribute to 2025 traditional/Roth IRA up to Apr 15, 2026
Q4 2025 CA UI & Payroll State UI and payroll reports generally due this month
April
Q1 2026 Est. Tax – Federal Apr 15 – 1st estimate for 2026
Q1 2026 Est. Tax – CA Apr 15 – 1st CA estimate for individuals/corps
Individual & C‑corp Returns (2025) Apr 15 – Federal returns due; extensions to Oct 15 available
CA Income/Franchise Returns (2025) Apr 15 – Most calendar‑year filers; check FTB for entity‑specific rules
CA LLC Franchise Tax (Minimum $800) Due by 4th month of taxable year for many LLCs; verify with FTB
Last Day – 2025 IRA Contributions Apr 15 – Final date to fund 2025 traditional/Roth IRA
SEP IRA Contributions for 2025 Allowed through the 2025 return due date, including extensions

Important Notes – California

  • CA LLC franchise tax: Most LLCs owe at least $800 annually; payment timing depends on entity type and taxable year; confirm details with the CA Franchise Tax Board.[web:86][web:110][web:114][web:115]
  • Sales & use tax: CDTFA assigns filing frequencies (monthly, quarterly, annually); due dates vary by assignment and quarter; confirm using the business’s CDTFA online account.[web:62][web:72]
  • Annual/biennial reports: CA corporations and LLCs file periodic Statements of Information with the Secretary of State on a schedule tied to formation or registration date.[web:110][web:115]
  • IRA/SEP reminders: 2025 IRA contributions close Apr 15, 2026; 2025 SEP contributions follow the 2025 return due date, including extensions.[web:105][web:108][web:109][web:111][web:113][web:116]