These dates are planning prompts, not a substitute for a return-specific deadline review. Extensions generally extend time to file, not time to pay.
Third 2026 individual estimated-tax installment; extended calendar-year 2025 partnership and S corporation returns are generally due.
Extended 2025 individual and calendar-year C corporation federal income-tax returns are generally due.
Fourth 2026 federal estimated-tax installment for calendar-year corporations.
Fourth 2026 individual estimated-tax installment, subject to the Form 1040-ES filing-and-payment exception.
File 2026 Forms W-2/W-3 and Form 1099-NEC and furnish required copies; January 31 falls on Sunday.
File 2026 Forms 1065 or 1120-S and furnish applicable Schedules K-1/K-3, or timely extend.
Individuals, sole proprietors, and calendar-year C corporations generally file or extend; first 2027 individual estimated-tax installment is generally due.
File the Florida annual report before the May 1 statutory cutoff; Florida Form RT-6 for Q1 2027 is also due April 30.
Calendar-year Florida C corporations generally file Form F-1120 on the next business day after May 1.
Second 2027 individual federal estimated-tax installment.
Third 2027 individual estimated-tax installment; extended calendar-year 2026 partnership and S corporation returns are generally due.
Extended 2026 individual and calendar-year C corporation federal income-tax returns are generally due.
Use this sequence to create a clean review packet before deadlines compress your options.
1. Confirm the filing profile
Confirm legal name, EIN, entity classification, tax year, ownership changes, mailing address, elections, and every federal, Florida, and local account used during the year.
2. Close the books
Reconcile bank, card, loan, merchant, payroll, and sales-tax accounts through December 31. Review receivables, payables, inventory, fixed assets, owner draws, and shareholder loans.
3. Prepare payroll and contractor records
Validate employee and contractor details, collect Forms W-9, and reconcile payroll reports to the general ledger before preparing Forms W-2, W-3, 941, 940, or 1099-NEC.
4. Coordinate retirement and benefit reporting
Confirm plan contributions, payroll deferrals, employer contributions, census data, and Forms 1099-R, 5498, 5500, or 5500-EZ that may apply. Keep this at the tax-reporting level; investment recommendations require a separate advisory engagement.
5. Review Florida obligations
Confirm sales-and-use tax frequency, reemployment-tax wages and RT-6 filings, annual-report timing, corporate-income-tax requirements, local business tax, and industry-specific renewals.
6. Assemble the professional-review packet
Provide final financial statements, reconciliations, payroll reports, asset activity, loan documents, notices, estimated payments, extensions, and major transactions through a secure delivery method.
Sales and use tax
Returns and payments are due on the first day of the month after the reporting period and are late after the 20th. Electronic payments generally must be initiated by 5:00 p.m. ET on the prior business day. File required zero-due returns.
Reemployment tax
Florida Form RT-6 is due by the end of the month following each calendar quarter. Electronic payment initiation deadlines can be earlier; use the current Florida eServices calendar.
Annual report
Florida profit corporations, LLCs, limited partnerships, and limited liability limited partnerships generally file between January 1 and May 1. For 2027, filing by April 30 avoids weekend uncertainty.
Beneficial ownership information
As reviewed August 26, 2026, FinCEN states that U.S. companies are exempt from BOI reporting under the final rule effective August 14, 2026. Foreign entities registered to do business in the United States may still have obligations. Recheck FinCEN before relying on this status.
1. Which federal and Florida returns apply to this entity and filing frequency?
2. Are estimated payments on pace with expected income and entity-level tax?
3. Are payroll, owner compensation, contractor classifications, and fringe benefits documented correctly?
4. Do asset purchases, disposals, loans, multistate activity, or ownership changes require special treatment?
5. Which retirement-plan and benefit actions affect tax reporting, and which require separate advisory guidance?
6. What records should be retained, for how long, and through what secure delivery method?
Download the printable PDF, add the planning dates to your calendar, or contact Toring Consulting Services about tax and accounting support.
Toring Consulting Services, Inc. provides this tax-accounting planning resource. Toring Financial Advisors, Inc. is a separate wholly owned advisory entity. Individualized investment recommendations require a separate advisory engagement.
Last reviewed August 26, 2026. Recheck official instructions, notices, and filing calendars before relying on any date.