April 2026 Individual Due Dates
April 10 - Report Tips to Employer
If you are an employee who works for tips and received more than $20 in tips during March, you are required to report them to your employer no later than April 10.
April 15 - Taxpayers with Foreign Financial Interests
A U.S. citizen or resident who has a financial interest in or signature or other authority over any foreign financial accounts is required to file Form FinCEN 114. The form must be filed electronically with the Treasury Department no later than April 15, 2026 for 2025. An extension of time to file of up to 6 months is automatically allowed. This filing requirement applies only if the aggregate value of these financial accounts exceeds $10,000 at any time during 2025.
April 15 - Individual Tax Returns Due
File a 2025 income tax return (Form 1040 or 1040-SR) and pay any tax due. If you want an automatic six-month extension of time to file the return, please call this office.
Caution: The extension gives you until October 15, 2026 to file your 2025 return without being liable for the late filing penalty. However, it does not avoid the late payment penalty; thus, if you owe money, the late payment penalty can be severe, so you are encouraged to file as soon as possible to minimize that penalty.
April 15 - Household Employer Return Due
If you paid cash wages of $2,800 or more in 2025 to a household employee, you must file Schedule H.
April 15 - Estimated Tax Payment Due (Individuals)
It's time to make your first quarter estimated tax installment payment for tax year 2026. Our tax system is a "pay-as-you-earn" system. When a taxpayer fails to prepay a safe harbor (minimum) amount, they can be subject to the underpayment penalty.
Federal tax law provides ways to avoid the underpayment penalty. If the underpayment is less than $1,000 (the de minimis amount), no penalty is assessed. There are two safe harbors:
- If your payments equal or exceed 90% of what is owed in the current year, you can escape a penalty.
- This safe harbor is generally 100% of the prior year's tax liability. However, for taxpayers whose AGI exceeds $150,000 ($75,000 for married filing separately), the prior year's safe harbor is 110%.
April 15 - Last Day to Establish a Keogh Account for 2025
If you are self-employed, April 15, 2026, is the last day to establish a Keogh Retirement Account if you plan to contribute for 2025. However, the last day can be extended until October 15, 2026, with a valid six-month extension.
April 15 - Last Day to Make Contributions
Last day to make contributions to Traditional and Roth IRAs for tax year 2025.
Weekends & Holidays
If a due date falls on a Saturday, Sunday or legal holiday, the due date is automatically extended until the next business day that is not itself a legal holiday.
Disaster Area Extensions
When a geographical area is designated as a disaster area, due dates will be extended. For more information visit:
