Deadlines
International Tax Deadline Center
Key U.S. federal, FBAR and Florida filing deadlines for the 2026 tax year (filed in 2027), organized for individuals, nonresidents, foreign-owned LLCs, partnerships, corporations and Americans abroad.
Dates are for calendar-year taxpayers. When a due date falls on a weekend or legal holiday it moves to the next business day. Fiscal-year filers, estates, trusts and special situations can have different dates. Always confirm against the official IRS and Florida calendars before relying on a date.
Show deadlines for
Fourth-quarter 2026 estimated tax payment (individuals)
Rule: January 15 after the end of the tax year.
Estimated taxesIndividuals
Form 1065 partnership return (and multi-member LLCs taxed as partnerships)
Rule: 15th day of the 3rd month after year-end; extension to September 15 with Form 7004.
PartnershipsDetails →
Form 1120-S S corporation return
Rule: 15th day of the 3rd month after year-end; extension to September 15 with Form 7004.
Corporations
Form 3520-A (foreign trust with a U.S. owner)
Rule: 15th day of the 3rd month after the trust's year-end; extension to September 15 with Form 7004.
International information returnsDetails →
Forms 1042 and 1042-S (U.S. withholding agents paying foreign persons)
Rule: March 15 after the calendar year of payment.
Nonresident aliensInternational information returnsDetails →
Florida Form F-1065 partnership information return (when required)
Rule: 1st day of the 4th month after year-end. Required when a partnership doing business in Florida has a corporate partner.
Florida filingsPartnerships
Form 1040 individual return; Form 4868 extension to October 15
Rule: 15th day of the 4th month after year-end. An extension extends the time to file, not to pay.
Individuals
Form 1040-NR — if you received wages subject to U.S. withholding
Rule: 15th day of the 4th month after year-end (otherwise June 15).
Nonresident aliensDetails →
Form 1120 C corporation return (calendar year); Form 7004 extension to October 15
Rule: 15th day of the 4th month after year-end for calendar-year corporations.
CorporationsDetails →
Pro forma Form 1120 with Form 5472 (foreign-owned single-member LLC); Form 7004 extension to October 15
Rule: Same due date as a calendar-year corporate return.
Foreign-owned LLCsInternational information returnsDetails →
Forms 5471, 8865, 8858, 8938 and 8621 attached to the income tax return
Rule: Due with the return they are attached to, including extensions.
International information returnsIndividualsDetails →
Form 3520 (foreign gifts, inheritances and foreign trust transactions) — individuals
Rule: Due with the individual income tax return, extended when that return is extended.
International information returnsIndividualsDetails →
FBAR (FinCEN Form 114) for 2026 — automatic extension to October 15
Rule: April 15, with an automatic extension to October 15; no request needed.
FBARDetails →
First-quarter 2027 estimated tax payment
Rule: April 15 of the tax year.
Estimated taxesIndividuals
Florida Form F-1120 corporate income tax return (calendar year)
Rule: Later of the 1st day of the 5th month after year-end or 15 days after the federal due date; May 1, 2027 falls on a Saturday. A single-member LLC disregarded for federal and Florida purposes does not file its own F-1120.
Florida filingsCorporations
Florida annual report (Sunbiz) for corporations and LLCs
Rule: Filed between January 1 and May 1 each year; file early, since May 1, 2027 is a Saturday and late reports carry a fee.
Florida filingsForeign-owned LLCsCorporations
Automatic 2-month extension for U.S. citizens and residents living abroad
Rule: Extends the time to file (not to pay) when your tax home and residence are outside the U.S. on April 15; attach a statement. Interest still runs from April 15.
U.S. expatsIndividualsDetails →
Form 1040-NR — if you did not receive wages subject to U.S. withholding
Rule: 15th day of the 6th month after year-end.
Nonresident aliensDetails →
Second-quarter 2027 estimated tax payment
Rule: June 15 of the tax year.
Estimated taxesIndividuals
Extended Forms 1065, 1120-S and 3520-A
Rule: Six months after the original March 15 due date.
PartnershipsCorporationsInternational information returns
Third-quarter 2027 estimated tax payment
Rule: September 15 of the tax year.
Estimated taxesIndividuals
Extended Form 1040 and Form 1040-NR (April filers)
Rule: Six months after the original April 15 due date.
IndividualsU.S. expatsNonresident aliens
Extended Form 1120 and pro forma Form 1120 with Form 5472
Rule: Six months after the original due date for calendar-year filers.
CorporationsForeign-owned LLCsInternational information returnsDetails →
FBAR for 2026 — end of automatic extension
Rule: October 15 following the calendar year reported.
FBARDetails →
Extended Florida Form F-1120 (calendar year)
Rule: Six months from the original Florida due date when a Florida extension (Form F-7004) was filed.
Florida filingsCorporations
Additional discretionary extension for taxpayers abroad (by request)
Rule: Available only by written request to the IRS made before October 15; not automatic.
U.S. expatsIndividuals
Extended Form 1040-NR (June 15 filers)
Rule: Six months after the original June 15 due date.
Nonresident aliens
Official sources
Discuss your situation with Chirino USA
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General information, not tax advice
This page provides general educational information about U.S. federal tax rules. It is not individualized tax, legal or accounting advice, and it does not create a client relationship. Results depend on each taxpayer's specific facts.
Written by Roger I. Chirino, founder of Chirino USA Accountants & Advisors P.A.
Supported by licensed CPAs, IRS Enrolled Agents (EAs), and experienced U.S. tax professionals focused on cross-border compliance and planning.