2026 Tax Deadlines: Complete Calendar for Houston Individuals and Businesses
Every federal, state, and Texas Franchise Tax deadline you need to know — organized by month with action steps.
Missing a tax deadline is one of the most expensive avoidable mistakes a Houston taxpayer can make. The penalty for filing a tax return late is 5% of unpaid taxes per month, up to 25% — and that doesn’t include the separate penalty for paying late, plus interest. This calendar covers every deadline that applies to individuals, small businesses, and rental property owners in Texas.
Quarterly Estimated Tax Deadlines (Self-Employed and Investors)
If you’re self-employed, receive significant investment income, or have other untaxed income, you generally must pay quarterly estimated taxes. The 2026 deadlines are:
| Quarter | Period Covered | Payment Due |
|---|---|---|
| Q1 2026 | January 1 – March 31, 2026 | April 15, 2026 |
| Q2 2026 | April 1 – May 31, 2026 | June 15, 2026 |
| Q3 2026 | June 1 – August 31, 2026 | September 15, 2026 |
| Q4 2026 | September 1 – December 31, 2026 | January 15, 2027 |
Individual Tax Return Deadlines (Form 1040)
- April 15, 2026: Federal individual income tax return (Form 1040) due. Payment due regardless of extension.
- April 15, 2026: File Form 4868 for an automatic 6-month extension to file. Extension to file is NOT an extension to pay.
- October 15, 2026: Extended individual returns due.
- April 15, 2026: Last day to make 2025 IRA, HSA, and SEP-IRA contributions (for self-employed).
Business Tax Return Deadlines
S-Corporations (Form 1120-S)
- March 16, 2026: S-Corp returns due (since March 15 falls on Sunday).
- March 16, 2026: File Form 7004 for 6-month extension.
- September 15, 2026: Extended S-Corp returns due.
Partnerships and Multi-Member LLCs (Form 1065)
- March 16, 2026: Partnership returns due.
- September 15, 2026: Extended partnership returns due.
C-Corporations (Form 1120)
- April 15, 2026: C-Corp returns due (for calendar-year corporations).
- October 15, 2026: Extended C-Corp returns due.
Single-Member LLCs and Sole Props
Filed on Schedule C with your personal 1040. Same deadlines as individual returns (April 15 / October 15 extended).
Texas Franchise Tax
Every Texas entity (LLC, S-Corp, C-Corp, partnership) must file a Texas Franchise Tax Report annually, even if no tax is owed. Most small Houston businesses are at or below the no-tax-due threshold ($2.65M in revenue for report year 2026) but still must file — the Public Information Report or Ownership Information Report, since the No Tax Due Report was retired after report year 2023.
- May 15, 2026: Texas Franchise Tax Report (Forms 05-158 or 05-163) due.
- May 15, 2026: File Form 05-164 for extension. Extension to November 15 available.
- November 15, 2026: Extended Texas Franchise Tax Reports due.
Penalty for late filing: $50 plus 5% of any tax due. Missing multiple years can result in forfeiture of your entity’s right to do business in Texas.
Payroll Tax Deadlines (Form 941 and 940)
Businesses with W-2 employees must file quarterly payroll tax returns:
- Form 941 Q4 2025: Due January 31, 2026
- Form 941 Q1 2026: Due April 30, 2026
- Form 941 Q2 2026: Due July 31, 2026
- Form 941 Q3 2026: Due October 31, 2026
- Form 940 (annual FUTA): Due January 31, 2026 (for 2025)
1099 and W-2 Deadlines
- January 31, 2026: W-2s due to employees AND filed with SSA.
- January 31, 2026: 1099-NEC due to contractors AND filed with IRS.
- February 28 / March 31, 2026: 1099-MISC filed with IRS (paper / e-file).
Property Tax Deadlines (Fort Bend, Harris, and Surrounding Counties)
- January 31, 2026: Property taxes for 2025 are due to avoid penalties.
- April 30, 2026: Deadline to file homestead exemption application for new homes.
- May 15, 2026 (approximate): Deadline to protest property tax appraisal — actual date varies by county, watch for your notice.
Common Deadline Mistakes
- Confusing “file” with “pay.” An extension gives you more time to file, not more time to pay. If you owe tax, pay by April 15 even if you’re extending.
- Missing the S-Corp election deadline. Form 2553 to elect S-Corp status for the current tax year must generally be filed within 75 days of the start of the year.
- Forgetting Texas Franchise Tax filings. Even no-tax-due businesses must file — the Public Information Report or Ownership Information Report.
- Late 1099s. 1099-NEC penalties start at $60 per form for late filing.
What Happens If You Miss a Deadline
If you miss the April 15 filing deadline without an extension, the IRS assesses a failure-to-file penalty of 5% of unpaid taxes per month (capped at 25%). The failure-to-pay penalty is 0.5% per month. Interest accrues on unpaid taxes from the original due date.
If you’re already late, file as soon as possible — the failure-to-file penalty stops accruing once you submit your return. We help Houston taxpayers navigate IRS notices, penalty abatement requests, and payment plans every week.
Stay Ahead of Your Deadlines
The best way to avoid penalties is to work with a CPA who tracks every deadline for you. We send quarterly reminders to our Houston and Fort Bend County clients and prepare all required filings on time.
Schedule a Tax Planning Call →
Deadlines current as of January 2026. The IRS occasionally adjusts deadlines for weekends, holidays, or disaster declarations. Confirm with a qualified CPA before relying on these dates.