The dates that actually move money
Self-employed filers juggle six recurring federal tax dates each year. Form 1040 and the underlying Schedule C are due April 15. Estimated tax payments via Form 1040-ES land on April 15, June 15, September 15, and the following January 15. Form 1099-NEC must be furnished to recipients and filed with the IRS by January 31. Form 1040 can be extended to October 15 with Form 4868, but the extension is for the paperwork only — any tax owed is still due April 15 to avoid interest and the failure-to-pay penalty.
Quarterly estimated tax windows
The IRS treats the four estimated payments as if they cover non-overlapping income periods: January through March (due April 15), April through May (due June 15), June through August (due September 15), and September through December (due January 15). The uneven spacing trips up filers who use a calendar-based budget; income earned in May is funded by a payment due before the quarter is even finished. The annualized-income method on Form 2210 lets you align payments with actual income if your earnings are seasonal.
Information return deadlines
If you paid an unincorporated contractor $600 or more during the year, Form 1099-NEC must reach the recipient and the IRS by January 31. Form 1099-MISC for rents, prizes, or attorney payments is due to recipients January 31 and to the IRS by February 28 on paper or March 31 electronically. W-2 wages and Form W-3 transmittal are due January 31. Late filing penalties scale with how late you are and the size of your business, so calendaring January is essential.
Entity-specific federal deadlines
Partnerships file Form 1065 by March 15 with K-1s due to partners the same day. S corporations file Form 1120-S also by March 15. C corporations file Form 1120 by April 15. Single-member LLCs default to Schedule C with the owner's 1040 on April 15. Missing the partnership or S-corp deadline triggers a per-shareholder, per-month penalty that compounds quickly even when no tax is due.
State, local, and disaster postponements
Many states piggyback on the federal April 15 date, but several shift earlier or later, and city or franchise filings can have their own deadlines. The IRS routinely postpones filing and payment dates for taxpayers in federally declared disaster areas — check the IRS "Tax Relief in Disaster Situations" page if a hurricane, wildfire, or storm hit your county. Postponements often cover Form 1040, Schedule C, estimated payments, and payroll deposits all at once.