If it feels like you’re juggling more than one tax calendar, that’s because you are. A Cumberland County business owner isn’t just tracking the IRS. There’s also Pennsylvania’s filing schedule, local Earned Income Tax under Act 32, unemployment compensation reports, and the state’s newer annual report requirement.
Each one runs on a slightly different schedule.
We built this calendar to put everything in one place. Bookmark it, because we’ll keep it updated as deadlines shift from year to year.
What’s Still Ahead for the Rest of 2026
Since we’re publishing this in August, here’s what’s actually coming up before year-end:
- September 15: Third-quarter 2026 estimated tax payments due for federal and Pennsylvania taxes. This is also the extended deadline for federal S corporation and partnership returns that filed for a six-month extension back in March.
- September 30: Pennsylvania Act 122 Annual Report due for LLCs.
- October 15: Extended deadline for federal individual (1040) and C corporation (1120) returns.
- October 31 (shifts to November 2 since October 31 falls on a Saturday): Third-quarter local Earned Income Tax and unemployment compensation filings due.
- December 31: Act 122 Annual Report due for limited partnerships, LLPs, and similar entities.
- January 15, 2027: Fourth-quarter 2026 estimated tax payments due.
- February 1, 2027: W-2s and 1099-NECs due to employees and contractors. The statutory date of January 31 falls on a Sunday in 2027.
Everything below covers the full-year picture, so you can plan ahead for next year or double-check a date you’re not sure about.
The Full 2026 Federal Tax Calendar
| Date | What’s Due |
|---|---|
| January 15, 2026 | Q4 2025 estimated tax payment (individuals and businesses) |
| January 26, 2026 | IRS begins accepting 2025 tax returns |
| February 2, 2026 | W-2s to employees and 1099-NECs to contractors (January 31 falls on a Saturday) |
| March 16, 2026 | S corporation (1120-S) and partnership (1065) returns due, or file for a 6-month extension (March 15 falls on a Sunday) |
| April 15, 2026 | Individual returns (1040) and C corporation returns (1120) due; Q1 2026 estimated tax due; last day for 2025 IRA and HSA contributions; deadline to file Form 4868 for a 6-month individual extension |
| June 15, 2026 | Q2 2026 estimated tax payment due |
| September 15, 2026 | Q3 2026 estimated tax payment due; extended S corp and partnership returns due |
| October 15, 2026 | Extended individual and C corporation returns due |
| January 15, 2027 | Q4 2026 estimated tax payment due |
The Full 2026 Pennsylvania State & Local Tax Calendar
This is the part that trips people up because Pennsylvania’s schedule doesn’t always match the federal one.
| Date | What’s Due |
|---|---|
| April 15, 2026 | PA-40 individual return due; Q1 2026 PA estimated tax due; PA-20S/PA-65 S corporation and partnership information return due (a full month after the federal S corp/partnership deadline) |
| April 30, 2026 | Q1 2026 local Earned Income Tax (Act 32) and unemployment compensation filings due |
| May 15, 2026 | RCT-101 Corporate Net Income Tax report due for calendar-year C corporations (30 days after the federal C corp deadline) |
| June 15, 2026 | Q2 2026 PA estimated tax due |
| June 30, 2026 | Act 122 Annual Report due for PA corporations |
| July 31, 2026 | Q2 2026 local EIT and unemployment compensation filings due |
| September 15, 2026 | Q3 2026 PA estimated tax due |
| September 30, 2026 | Act 122 Annual Report due for PA LLCs |
| October 15, 2026 | Extended PA-40 due (with valid federal extension) |
| November 2, 2026 | Q3 2026 local EIT and unemployment compensation filings due (October 31 falls on a Saturday) |
| December 31, 2026 | Act 122 Annual Report due for LPs, LLPs, and similar entities |
| January 15, 2027 | Q4 2026 PA estimated tax due |
| January 31, 2027 | Q4 2026 local EIT and unemployment compensation filings due |
Pennsylvania’s Estimated Tax Threshold Changed
Pennsylvania’s estimated tax threshold went up for 2026. You’re now required to make PA estimated payments if you expect at least $14,000 of income not subject to withholding. That’s up from $11,000 in 2025.
That threshold keeps climbing each year through 2028. It’s worth checking the current amount each year instead of assuming last year’s rule still applies.
Sales Tax Deadlines Vary by Business
Sales tax deadlines depend on your filing frequency. Pennsylvania assigns businesses a monthly, quarterly, or semi-annual sales tax filing schedule based on liability.
Returns are generally due by the 20th of the month following the reporting period. If you’re not sure which schedule you’re on, check your PA sales tax license from the Department of Revenue.
Don’t Confuse Pennsylvania and Federal Entity Deadlines
The RCT-101 and PA-20S/PA-65 dates surprise a lot of new business owners. Corporations don’t file their PA Corporate Net Income Tax report on April 15. It’s due 30 days after the federal deadline, generally May 15.
S corporations and partnerships also file their PA information return a full month later than their federal 1120-S or 1065. That’s easy to miss if you’re used to following only the federal calendar.
Quarterly Estimated Tax Payments at a Glance
Federal and Pennsylvania estimated tax deadlines line up on the same four dates each year, which at least makes this part simple:
- Q1: April 15
- Q2: June 15
- Q3: September 15
- Q4: January 15 of the following year
Local Quarterly Filing Deadlines Are Different
Local Earned Income Tax and unemployment compensation filings run on a different schedule. They’re generally due 30 days after each calendar quarter ends: April 30, July 31, October 31, and January 31.
Those dates do not match the federal and state estimated tax deadlines above. Mixing up the two schedules is one of the more common ways employers end up filing local returns late.
Frequently Asked Questions
What happens if I miss a quarterly estimated tax payment deadline?
You may owe an underpayment penalty. The penalty is calculated on the shortfall from the date the payment was due until you pay it.
If you missed the January 15 payment specifically, filing your full return and paying any balance due by early March can sometimes avoid the penalty. However, it’s a narrow exception that applies only to that particular payment.
Does Pennsylvania follow the same estimated tax deadlines as the IRS?
Yes. For individual PA estimated tax, the state uses the same four dates as the federal schedule: April 15, June 15, September 15, and January 15.
Pennsylvania differs when it comes to some entity-level filings. The PA-20S/PA-65 and RCT-101 both fall on different dates than their federal counterparts.
What is the PA Act 122 Annual Report, and when is mine due?
Act 122 replaced Pennsylvania’s old once-a-decade report with a new annual filing requirement that began phasing in during 2025.
The deadline depends on your entity type. Corporations are due June 30, LLCs are due September 30, and limited partnerships, LLPs, and similar entities are due December 31.
The filing fee is just $7 for most for-profit businesses. However, repeatedly missing the requirement can eventually lead to administrative dissolution.
When are W-2s and 1099s due to employees and contractors?
Both are due by January 31 following the tax year, whether you’re mailing them or filing electronically.
When January 31 falls on a weekend, the deadline shifts to the next business day. For the 2026 tax year, that makes the deadline February 1, 2027.
My business missed the March federal S corp deadline. What happens now?
File for the extension as soon as possible if you haven’t already. An approved extension pushes the federal filing deadline to September 15.
Keep in mind that the extension applies to the S corporation or partnership federal return itself. Any tax owed by the shareholders or partners is still governed by their individual filing and payment deadlines. The extension does not extend those payment deadlines.
Why It Matters
Missing a deadline rarely means dealing with just one form. It can mean a penalty on top of the late filing, followed by the scramble to fix it before the next deadline arrives.
Federal, state, and local calendars all run on their own schedules. Even an organized business owner can get caught off guard by something like the later PA-20S/PA-65 due date or an Act 122 filing they didn’t know existed.
That’s exactly the kind of detail we track for our clients year-round, so nothing falls through the cracks.
If you’d rather hand off the calendar-watching altogether, schedule a call with our team. We’ll make sure every federal, state, and local filing gets where it needs to go on time.
