Filing season feels like the finish line, but it’s really just the starting point for the rest of your tax obligations. Miss the deadlines that follow, and you’re not just late, you’re paying for it in penalties, interest, or lost planning opportunities.
Please review the calendar and let us know if you have any questions about the deadlines or would like assistance in meeting them.
June 15
- File a 2025 individual income tax return (Form 1040 or Form 1040-SR) or file for a four-month extension (Form 4868) if you live outside the United States and Puerto Rico or you serve in the military outside those two locations. Pay any tax, interest and penalties due.
- Pay the second installment of 2026 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.
September 15
- Pay the third installment of 2026 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.
September 30
- If you’re the trustee of a trust or the executor of an estate, file an income tax return for the 2025 calendar year (Form 1041) if an automatic five-and-a-half-month extension was filed. Pay any tax, interest and penalties due.
October 15
- File a 2025 individual income tax return (Form 1040 or Form 1040-SR) if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States and Puerto Rico or serving in the military outside those two locations). Pay any tax, interest and penalties due.
- Make contributions for 2025 to certain retirement plans or establish a SEP for 2025 if an automatic six-month extension was filed.
- File a 2025 gift tax return (Form 709) if an automatic six-month extension was filed. Pay any tax, interest and penalties due.
December 31
- Make 2026 contributions to certain employer-sponsored retirement plans.
- Make 2026 annual exclusion gifts (up to $19,000 per recipient).
- Incur various expenses that potentially can be claimed as itemized deductions on your 2026 tax return. Examples include charitable donations, medical expenses and property tax payments.
Tax deadlines throughout the year can influence cash flow and potential penalties. Staying ahead of these dates allows for more informed financial decisions. If you have questions about upcoming deadlines or need assistance coordinating your tax obligations, contact your Rudler, PSC advisor for guidance tailored to your situation.
RUDLER, PSC CPAs and Business Advisors
This week's Rudler Review is presented by Connor Josselyn, Staff Accountant and Brooke Kramer, CPA.
If you would like to discuss your particular situation, contact Connor or Brooke at 859-331-1717.
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