Resources
Dates, retention, and the agencies.
A short reference for clients and anyone trying to keep a calendar. Statutory dates move to the next business day when they fall on a weekend or holiday.
Due dates
Coming up.
212 days until April 15, 2027.
Tuesday, September 15, 2026
Today
Q3 estimated taxes
Third-quarter estimated income tax for individuals and calendar-year corporations. Also the extended due date for calendar-year partnerships and S corporations.
Thursday, October 15, 2026
30 days
Extended individual returns
Extended Form 1040 (and calendar-year Form 1041) due if a timely extension was filed.
Saturday, October 31, 2026
46 days
Q3 Form 941
Employer’s quarterly federal tax return for the third quarter. Form 943 is annual, not quarterly.
Friday, January 15, 2027
122 days
Q4 estimated taxes
Fourth-quarter estimated income tax for individuals. Farmers and fishermen may qualify for a single January payment.
Sunday, January 31, 2027
138 days
W-2, 1099, 940, and Q4 941
Furnish W-2s and most 1099s to recipients. File Form 940 (annual FUTA) and fourth-quarter Form 941. Electronic 1099 filing to the IRS may follow a later date — confirm for the year.
Monday, March 15, 2027
181 days
Partnerships and S corporations
Calendar-year Form 1065 and Form 1120-S, including K-1s to partners and shareholders.
Thursday, April 15, 2027
212 days
Individual and C corporation returns
Calendar-year Form 1040, Form 1120, first-quarter estimated taxes, and the first-quarter payment under a prior-year installment agreement in many cases.
Friday, April 30, 2027
227 days
Q1 Form 941
Employer’s quarterly federal tax return for the first quarter.
Saturday, May 15, 2027
242 days
Form 990 (calendar year)
Annual information return for calendar-year tax-exempt organizations. A six-month extension is available.
Tuesday, June 15, 2027
273 days
Q2 estimated taxes
Second-quarter estimated income tax for individuals and calendar-year corporations.
Saturday, July 31, 2027
319 days
Q2 Form 941
Employer’s quarterly federal tax return for the second quarter.
Wednesday, September 15, 2027
365 days
Q3 estimated taxes
Third-quarter estimated income tax. Extended due date for calendar-year partnerships and S corporations.
Friday, October 15, 2027
395 days
Extended individual returns
Extended Form 1040 due if a timely extension was filed.
Sunday, October 31, 2027
411 days
Q3 Form 941
Employer’s quarterly federal tax return for the third quarter.
Confirm the current-year IRS and Florida calendars before you rely on a date. This list is a planning aid, not a filing instruction.
Record retention
How long to keep the file.
These are practical holding periods, not a substitute for a records policy. When in doubt, keep the document that proves basis, an election, or an employment-tax deposit.
| Record | Keep | Note |
|---|---|---|
| Income tax returns and supporting workpapers | 7 years | Longer if you have unfiled years, a loss carryover, or an open examination. |
| Employment tax (940, 941, 943) and payroll records | 4–7 years | Keep at least four years after the tax is due or paid, whichever is later. Many employers keep seven. |
| W-2s, 1099s, and information returns | 7 years | Match them to the return they support. |
| Bank and credit-card statements, canceled checks | 7 years | Keep longer for the purchase of a capital asset. |
| Books, ledgers, and year-end financials | 7 years | Permanent for the general ledger if the entity continues. |
| Asset records, depreciation, and closing statements | Life of the asset + 7 years | You need basis when you sell. Do not shred the closing file. |
| Contracts, leases, and entity documents | Permanent | Articles, operating agreements, EIN letters, and elections stay with the entity. |
| IRA, HSA, and retirement contribution records | Permanent | Basis in non-deductible IRAs is proven from Form 8606 history. |
Agencies
Useful doors.
IRS tools
Account and refund.
Sign in to your IRS online account, or check a refund, on the Service’s own site. We do not collect those credentials here.
Software & apps
ShareFile and QuickBooks.
Desktop apps for the client portal and for QuickBooks Online. Windows and Mac installers are on each page.