Deadline calendar
Federal defaults only. A date stays on confirm until the CPA says it belongs to this filer. State dates are omitted until those facts exist.
| Item | Due Date | Owner | Status | Notes |
|---|---|---|---|---|
| 2025 individual return on extension | 2026-10-15 | user | confirm | Federal Form 1040 extension date. Confirm this filer filed an extension before treating the date as theirs. |
| 2026 Q1 estimated tax | 2026-04-15 | user | confirm | Federal individual estimate. Already past on the 2026-09-23 baseline. Confirm whether it was paid. |
| 2026 Q2 estimated tax | 2026-06-15 | user | confirm | Federal individual estimate. Already past on the 2026-09-23 baseline. Confirm whether it was paid. |
| 2026 Q3 estimated tax | 2026-09-15 | user | confirm | Federal individual estimate. Already past on the 2026-09-23 baseline. Confirm whether it was paid. |
| 2026 Q4 estimated tax | 2027-01-15 | user | open | Federal individual estimate. State dates stay blank until the CPA names the states. |
| Calendar-year 1120-S and 1065 on extension | 2026-09-15 | cpa | confirm | Federal extension date for calendar-year partnerships and S corporations. Confirm entity tax years before relying on it. |
| Asset purchase window | 2026-12-31 | user | open | Usual placed-in-service boundary for considering section 179 or bonus. The CPA decides. This row is not an election. |
| Quarterly scorecard rescore | 2026-12-31 | user | open | Re-score cpa/content/scorecard.json only after a finished package and CPA review. |