Client Resources
Tax Due Dates
Common federal deadlines for 2026 and 2027, including 1099s, estimated payments, and tax returns.
Federal dates for common calendar-year filings. The 2027 federal dates follow current IRS filing rules, and the BETR date is expected from the current Maine schedule. Recheck both when 2027 guidance is published. State deadlines, fiscal years, holidays, extensions, and disaster relief may differ.
2026
Final 2025 individual estimated tax payment.
2025 Form 1099-NEC: furnish to recipients and file with the IRS.
2025 Form 1099-MISC: paper filing with the IRS.
Calendar-year partnerships and S corporations: 2025 returns or extension requests.
2025 Form 1099-MISC: electronic filing with the IRS.
Most 2025 individual and calendar-year C corporation returns; first 2026 individual estimated payment.
BETE: file the annual municipal application with the local assessor by the standard May 1 deadline. Maine program information ↗
Maine annual reports: standard filing deadline for applicable businesses and nonprofit entities. File online ↗
Second 2026 individual estimated tax payment.
Third 2026 individual estimated payment; extended partnership and S corporation returns.
Extended individual and calendar-year C corporation returns.
BETR: 2026 applications for eligible property taxes paid in 2025 are due. Maine program information ↗
2027
Final 2026 individual estimated tax payment.
2026 Form 1099-NEC: furnish to recipients and file with the IRS. The usual January 31 date falls on a Sunday.
2026 Form 1099-MISC: paper filing with the IRS. The usual February 28 date falls on a Sunday.
Calendar-year partnerships and S corporations: 2026 returns or extension requests.
2026 Form 1099-MISC: electronic filing with the IRS.
Most 2026 individual and calendar-year C corporation returns; first 2027 individual estimated payment.
BETE: standard May 1 municipal application deadline. May 1 falls on a Saturday; confirm the filing date with your local assessor. Maine program information ↗
Maine annual reports: standard filing deadline for applicable businesses and nonprofit entities. File online ↗
Second 2027 individual estimated tax payment.
Third 2027 individual estimated payment; extended partnership and S corporation returns.
Extended individual and calendar-year C corporation returns.
BETR: expected application deadline; confirm when Maine publishes its 2027 BETR instructions. Maine program information ↗
Confirm your deadline
Form types and filing methods can have different due dates. Check the IRS calendar and information return instructions, or call our office about your specific return.
IRS Tax Calendar ↗Information return deadlines ↗