Estimated Taxes, Payroll Filings, and Key IRS & California FTB Dates

Missing a tax deadline rarely just costs you a form, it costs you penalties, interest, and sometimes your entity's good standing with the state. Between the IRS and the California Franchise Tax Board (FTB), individuals and business owners are juggling two completely separate calendars, two payment systems, and two sets of penalty rules. 

This guide breaks down the deadlines that matter most for individuals, sole proprietors, LLCs, and S corporations, federal and California-specific, so you can plan ahead instead of scrambling. As always, dates shift when they land on a weekend or federal/state holiday, so treat the dates below as your planning targets and confirm specifics with your CPA each year.

1. Estimated Tax Payments: The Quarterly Deadlines Everyone Forgets

If you don't have taxes withheld from a paycheck, or don't have enough withheld, the IRS and FTB expect you to pay tax as you earn income, not just once a year at filing time. This applies to self-employed individuals, sole proprietors, LLC members, S Corp shareholders receiving pass-through income, and anyone with significant investment, rental, or freelance income.

Federal estimated tax due dates (2026)

Notice the periods aren't equal, Q2 covers only two months but is due just two months after Q1. That compressed window catches a lot of first-year filers off guard.

Who must pay: Generally, anyone who expects to owe at least $1,000 in federal tax for the year after subtracting withholding and refundable credits, and whose withholding won't cover the smaller of 90% of the current year's tax or 100% of last year's tax (110% if last year's adjusted gross income exceeded $150,000, or $75,000 if married filing separately).

Skip the final payment: If you file your full-year return and pay the balance due by January 31 of the following year, you don't need to make that fourth-quarter estimated payment.

Farmers and fishers: If two-thirds or more of your gross income comes from farming or fishing, you only need one estimated payment, due January 15 of the following year (or you can skip it entirely by filing your return and paying in full by March 1).

California estimated tax due dates: note that percentages are different

California uses the same due dates as the IRS (April 15, June 15, September 15, and January 15), but the required percentage of your annual liability is not split evenly like the federal 25/25/25/25 schedule. California uses:

• Q1: 30%

• Q2: 40%

• Q3: 0% (no payment required)

• Q4: 30%

This trips up a lot of taxpayers who assume the state mirrors the federal 25% flat schedule. Use FTB Form 540-ES for individuals; corporations and S corporations use Form 100-ES on the same 30/40/0/30 pattern.

2. Individuals: Key IRS and FTB Dates

• January 15, 2027: Q4 2026 estimated tax payment due

• January 31, 2026 (shifts to Feb 2, 2026, since Jan. 31 is a Saturday): Employers must furnish W-2s and most 1099s (including 1099-NEC) to recipients

• April 15, 2026: Individual federal and California income tax returns due (Form 1040 / Form 540); Q1 2026 estimated tax due; last day to make IRA and HSA contributions for 2025; deadline to file Form 4868 for a federal extension

• June 15, 2026: Q2 estimated tax due; also, the filing deadline for U.S. citizens/residents living and working abroad

• September 15, 2026: Q3 estimated tax due (California requires $0 here — see above)

• October 15, 2026: Extended individual federal and California return deadline

A critical reminder: An extension to file is not an extension to pay. Whatever you owe is still due April 15 whether or not you file for extra time to complete the paperwork.

3. Sole Proprietors

If you're operating as a sole proprietor (no LLC or corporate election), your business income and deductions flow directly onto your personal return via Schedule C; so, your deadlines are the same as an individual's:

• April 15, 2026: File Form 1040 with Schedule C; pay any balance due

• Quarterly estimated payments: Same schedule as individuals above (April 15, June 15, September 15, January 15)

• October 15, 2026: Extended filing deadline, if requested

• January 31, 2026 (→ Feb 2, 2026): Furnish Form 1099-NEC to contractors and file with the IRS

• March 31, 2026: Deadline for electronically filed 1099s not covered by the January deadline (most 1099-MISC, 1099-B, 1099-S, etc.)

Note: as of 2026, the electronic-filing threshold dropped from 250 returns to just 10 returns total across all information return types, so most sole proprietors with even a few contractors or vendors now need to e-file rather than mail paper 1099s.

California has no separate sole proprietor entity-level tax. Your business income is simply taxed as personal income on Form 540, alongside the same estimated tax rules described above.

4. LLCs: Federal and California Deadlines Diverge Sharply

How your LLC is taxed determines your federal deadline. California, however, layers its own distinct entity-level requirements on top, regardless of federal tax classification.

Federal deadlines by LLC tax treatment

*March 15, 2026, falls on a Sunday, shifting the deadline to Monday, March 16.

California LLC-specific obligations (apply regardless of federal classification)

California layers an $800 annual franchise tax and a separate gross-receipts fee on top of whatever federal return type applies.

• $800 Annual Franchise Tax (FTB Form 3522): Due on the 15th day of the 4th month of the tax year; April 15, 2026, for calendar-year LLCs. Every LLC registered or doing business in California owes this regardless of income, profit, or activity level. Newly formed LLCs are exempt for their first taxable year only (a rule that has been extended year to year; confirm current status with your CPA before assuming it applies).

• Estimated LLC Fee (FTB Form 3536): If your LLC's total income from all sources is expected to be $250,000 or more, you must estimate and pay this fee by the 15th day of the 6th month, June 15, 2026. The fee is based on gross receipts, not profit, and ranges from roughly $900 to $11,790 depending on income tier. Underpaying triggers a 10% penalty on the shortfall.

• Form 568 (LLC Return of Income): Due March 16, 2026, for multi-member LLCs taxed as partnerships, or April 15, 2026, for single-member/disregarded LLCs. An automatic six-month extension is available via Form 3537, but any fee or tax owed is still due on the original date.

• LLCs taxed as S or C corporations file Form 100S or Form 100 with the FTB instead of Form 568, due on the same dates as the corresponding federal return (March 16 for S Corp, April 15 for C Corp).

Practical tip: The $800 franchise tax and the $250,000-income LLC fee are two entirely separate obligations that use two different forms (3522 and 3536) and, in some cases, two different due dates. It's easy for a business owner to pay the $800 in April and think they're square for the year, only to miss the June 15 estimated fee deadline entirely.

5. S Corporations: Federal and California Requirements

Federal

• March 16, 2026: Form 1120-S due for calendar-year S corps (March 15 falls on a Sunday); Schedule K-1s must be distributed to shareholders by this date as well.

• September 15, 2026: Extended deadline if Form 7004 was filed by March 16.

• Late-filing penalty: $245–$255 per shareholder, per month (or partial month) late, up to 12 months; this applies even if the corporation owes no tax, since Form 1120-S is primarily an informational return.

California

• Form 100S follows the same due dates as the federal 1120-S: March 16, 2026, with an automatic six-month extension to September 15, 2026 (California doesn't require a separate extension form to extend the filing deadline, but payment is still due on the original date).

• Minimum franchise tax: California S corps generally owe the greater of the $800 minimum franchise tax or 1.5% of net California income. As with LLCs and C corps, newly incorporated entities may be exempt from the minimum tax in their first taxable year under current law.

• Estimated tax payments: S corps with California tax liability may owe estimated payments on the same 30/40/0/30 schedule described earlier, using Form 100-ES.

6. Payroll Tax Deadlines: Federal and California EDD

Once an individual, LLC, or S Corp has W-2 employees, an entirely new set of recurring deadlines kicks in.

Federal payroll deadlines

Form 941 (Employer's Quarterly Federal Tax Return): reports federal income tax withholding plus the employer and employee shares of Social Security and Medicare:

If all deposits for the quarter were made on time and in full, you get an automatic 10 extra calendar days to file the return.

Form 940 (Annual FUTA return): Due January 31 each year (shifting to February 2, 2026, for the 2025 tax year, since Jan. 31, 2026, is a Saturday). Quarterly FUTA deposits may still be required throughout the year if liability exceeds $500 in a quarter.

Payroll tax deposits: Whether you deposit monthly or semiweekly depends on your total tax liability during the IRS "lookback period" (roughly the four quarters ending the prior June 30).

• Monthly depositors: Deposit by the 15th of the following month.

• Semiweekly depositors: Deposit by the following Wednesday (for payments made Wed–Fri) or the following Friday (for payments made Sat–Tue).

W-2 and 1099-NEC deadlines: Furnish to employees/contractors and file with the SSA/IRS by January 31 (shifting to February 2, 2026, in the current cycle).

Form 944: An annual alternative to Form 941 for very small employers (annual payroll tax liability of $1,000 or less) who have been approved by the IRS to file annually instead of quarterly.

California EDD payroll deadlines

California layers its own quarterly wage reporting on top of the federal schedule:

• DE 9 and DE 9C (Quarterly Contribution Return and Wage Report): Due on the same quarterly schedule as federal Form 941 — the last day of the month following the quarter's end (with weekend/holiday shifts applying the same way). These are required even in a quarter with zero wages paid, as long as the account remains open.

• State PIT and SDI deposits: Follow the same monthly/semiweekly cadence as your federal deposit schedule, based on your accumulated Personal Income Tax (PIT) withholding.

• Late DE 9C penalty: $20 per unreported employee, plus interest, if not filed within 15 days of an EDD written demand.

7. Quick-Reference Annual Calendar (Calendar-Year Filers)

The Bottom Line

Between quarterly estimated payments on two different percentage schedules, payroll deposits on two different cadences, and entity-level California fees that don't exist at the federal level, it's easy to see how deadlines slip through the cracks, especially for a growing LLC or a newly elected S Corp navigating this for the first time.

If you're unsure which deadlines apply to your specific situation, or you want a compliance calendar built around your entity type and fiscal year, reach out to our team. We'd rather help you plan ahead than help you respond to a penalty notice.

Frequently Asked Questions

What happens if a deadline falls on a weekend or holiday? The due date automatically shifts to the next business day. This is why dates like March 15 and January 31 frequently move to March 16 or February 2 in a given year; always check the current year's calendar rather than assuming a fixed date.

Do I still owe money if I file a tax extension? Yes. An extension only gives you more time to file your paperwork, it does not extend the deadline to pay. Any tax you owe is still due on the original date (e.g., April 15 for individuals, March 16 for S Corps), and interest and penalties accrue on unpaid balances from that date forward, regardless of the extension.

Do I need to make estimated tax payments if I have a W-2 job and a side business? Possibly. If your combined withholding and refundable credits won't cover at least 90% of this year's tax liability (or 100–110% of last year's), you may need to make estimated payments on the income not covered by withholding. Increasing your W-4 withholding at your day job can sometimes eliminate the need for separate quarterly payments.

My LLC had no income this year, do I still owe the $800 California franchise tax? Yes, in almost all cases. California's $800 annual tax is a franchise tax for the privilege of doing business in the state, not an income tax. It applies even to inactive or loss-making LLCs, with the only common exception being a limited first-year waiver for newly formed entities.

Is the $800 franchise tax the same thing as the LLC fee on Form 3536? No. The $800 (Form 3522) is a flat annual tax owed by every California LLC regardless of income. The LLC fee (Form 3536) is a separate, graduated charge based on gross receipts, and only applies once total income reaches $250,000. Many LLCs owe both.

What's the penalty for filing my S Corp return late? The IRS charges $245–$255 per shareholder for each month or partial month the return is late, up to 12 months, even if the corporation owes no tax. A three-shareholder S Corp that files two months late could owe well over $1,400 in penalties alone.

Can I skip my Q4 estimated tax payment? Sometimes. If you file your full-year return and pay the entire balance due by January 31 of the following year, the IRS waives the otherwise-due January 15 fourth-quarter payment.

Do payroll tax deadlines change if I have no employees for part of the year? Federal Form 941 and California's DE 9/DE 9C generally must still be filed for each quarter your payroll account remains open, even if wages paid were $0. If you've permanently stopped paying wages, you can close your accounts with the IRS and EDD to end the filing requirement going forward.

Where can I find the most current, official deadline information? IRS Publication 509 (Tax Calendars) and the FTB's "Due Dates" pages for businesses and individuals are the authoritative sources and are updated each year. Because dates shift annually and disaster-area relief can extend specific deadlines, we recommend confirming with our office before relying on any calendar, including this one, for a specific filing decision.

This article is intended for general informational purposes and reflects deadlines as currently published by the IRS and California FTB. Tax law and filing dates are subject to change, and disaster-area relief or entity-specific circumstances can shift individual deadlines. Please consult with our office to confirm the dates that apply to your situation.