Client reference
Every filing and payment deadline we track for clients — federal returns and estimates, Hawaii GET, Texas franchise, Washington B&O, and Missouri — through the end of 2027. Dates already reflect weekend and holiday shifts.
What's still ahead this year.
Q3 estimated tax + extended partnership & S-corp returns
Third-quarter 2026 estimated payments for individuals and corporations. Final deadline for extended 2025 Forms 1065 and 1120-S.
Extended individual & C-corp returns
Final deadline for extended 2025 Form 1040 and calendar-year Form 1120 — plus FBAR (FinCEN 114) on automatic extension.
Q3 payroll returns (941) + WA Q3 B&O
Third-quarter federal payroll return and Washington quarterly excise return — Oct 31 falls on a Saturday, so both shift to Monday.
Q4 corporate estimated tax
Final 2026 estimated payment for calendar-year C corporations.
Year-end reporting season and the March business-return deadline.
Q4 2026 individual estimated tax
Final quarterly estimate for 2026 (Form 1040-ES). Skippable if you file and pay in full by February 1.
W-2s & 1099-NEC due · Form 940 · Q4 941 · WA Q4 B&O
W-2s to employees and the SSA; 1099-NEC to recipients and the IRS; annual FUTA return (940); Q4 2026 payroll return (941); Washington Q4 excise return. The statutory Jan 31 date falls on a Sunday.
Partnership & S-corp returns (2026)
Calendar-year Forms 1065 and 1120-S — or extension Form 7004. Also the deadline to elect S-corporation status (Form 2553) effective for 2027.
E-filed information returns
Electronic filing deadline for most non-NEC information returns (1099-MISC, 1099-INT, and similar) with the IRS.
The April peak, Hawaii's annual reconciliation, and the May nonprofit/franchise dates.
Individual & C-corp returns (2026) · Q1 2027 estimates · WA annual B&O
Form 1040 and calendar-year Form 1120 — or extensions — plus gift-tax returns (Form 709), first-quarter 2027 estimates, 2026 IRA/HSA contributions, Missouri individual returns, and Washington's 2026 annual excise return.
Hawaii GET annual reconciliation (G-49)
2026 calendar-year general excise tax annual return — due the 20th day of the fourth month after year end. Monthly and quarterly G-45s continue on their normal cycle.
Q1 payroll returns (941) + WA Q1 B&O
First-quarter 2027 federal payroll return and Washington quarterly excise return.
Nonprofit returns (990) + Texas franchise reports
2026 calendar-year Forms 990 / 990-EZ and Texas franchise tax reports. The statutory May 15 date falls on a Saturday.
Q2 2027 estimated tax
Second-quarter estimates for individuals and corporations; automatic-extension filing date for U.S. citizens abroad.
Mid-year payroll cycle and the September extension deadline.
Q2 payroll returns (941) + WA Q2 B&O + benefit-plan returns (5500)
Second-quarter 2027 federal payroll return, Washington quarterly excise return, and Form 5500 for calendar-year benefit plans — the statutory Jul 31 date falls on a Saturday.
Q3 estimates + extended partnership & S-corp returns
Third-quarter 2027 estimated payments, and the final deadline for extended 2026 Forms 1065 and 1120-S.
Extension season closes and the year winds down.
Extended individual & C-corp returns
Final deadline for extended 2026 Form 1040 and Form 1120, and FBAR on automatic extension.
Q3 payroll returns (941) + WA Q3 B&O
Third-quarter 2027 federal payroll return and Washington quarterly excise return — Oct 31 falls on a Sunday.
Extended nonprofit returns (990)
Final deadline for extended 2026 calendar-year Forms 990 / 990-EZ.
Q4 corporate estimated tax
Final 2027 estimated payment for calendar-year C corporations. (The Q4 individual estimate follows on January 18, 2028.)
Recurring state cycles
Hawaii GET, Texas franchise, and Washington B&O are the three regimes that catch multi-state operators off guard. Here's how each one cycles.
Periodic returns (Form G-45) are due the 20th day of the month following each filing period — monthly, quarterly, or semi-annual depending on your assigned frequency. The annual return and reconciliation (Form G-49) is due the 20th day of the 4th month after your tax year ends — April 20 for calendar-year filers.
tax.hawaii.gov — official GET information →Monthly filers: due the 25th of the following month. Quarterly filers: due the last day of the month following the quarter. Annual filers: due April 15. Washington has no income tax — the B&O applies to gross receipts, and local city B&O returns may apply on top.
dor.wa.gov — filing frequencies & due dates →Annual franchise reports are due May 15 each year (next business day when it falls on a weekend — May 17 in 2027). Entities under the no-tax-due threshold still have filing obligations; extensions are available with timely payment.
comptroller.texas.gov — franchise tax →Missouri individual returns follow the federal calendar — April 15, with extensions to October. Corporate returns are due the 15th day of the 4th month after year end. Estimated payments track the federal quarterly cycle.
dor.mo.gov — Missouri Department of Revenue →The IRS publishes the authoritative filing calendar, including disaster postponements and holiday shifts, and Publication 509 each year.
irs.gov — online tax calendar →Individuals can pay estimates from IRS Direct Pay or an IRS Online Account; businesses use EFTPS. Both are free official channels.
irs.gov/payments — official payment options →Never miss a date
Deadlines are our job, not yours. Engage Aevium and the calendar above becomes something you never have to think about again.