Planning calendar
The tax year,mapped in dates.
The decisions that shape a tax year are tied to dates. This is a rolling look at the next twelve months of federal dates, each checked against an IRS document and paired with the question it raises.
The planning year
The calendar alreadyknows what’s due.
Every tax year runs on the same dated decisions. Here are the next twelve months of federal dates, with the question each one raises — so the answers arrive before the deadline, not after it.
Next up
Dec 31, 2026
The tax year closes
Next
The tax year closes
For depreciation and §179 expensing, property generally has to be placed in service by year-end — not just bought.
Ask Which purchases will actually be in use by December 31?
Source: IRS Notice 2026-11
Next
Fourth 2026 estimated payment due
Waived if you file by February 1, 2027 and pay in full. The safe harbor is the smaller of 90% of 2026 tax or 100% of 2025 tax — 110% if 2025 adjusted gross income was above $150,000.
Ask Were this year’s payments sized to the income that actually arrived?
Source: IRS Form 1040-ES (2026)
Next
S-corporation and partnership returns due
Also the last day to elect S-corporation status effective January 1, 2027 (Form 2553) — an election can also be filed any time during the preceding year.
Ask Is the entity still the right shape for next year’s income?
Source: IRS Form 2553 instructions
Next
Individual returns due · first 2027 estimate
Deadline for 2026 individual returns, and the first 2027 estimated tax payment.
Ask What would have been worth deciding in December, while there was still time?
Source: IRS Form 1040-ES (2026)
Next
Second 2027 estimated payment
Second installment of 2027 estimated tax for calendar-year taxpayers.
Ask Is the first half of the year tracking the way the plan assumed?
Source: IRS Form 1040-ES (2026)
Next
Third 2027 estimated payment
Third installment of 2027 estimated tax for calendar-year taxpayers.
Ask What needs to be in motion now to be finished before December 31?
Source: IRS Form 1040-ES (2026)
Next
Extended 2026 returns due
Deadline for 2026 individual returns on an automatic extension.
Ask Which of this year’s decisions deserve a second look before the cycle starts again?
Source: IRS Publication 509 (2026)
The dates above have passed. This calendar is refreshed each tax year — call for the current dates.
Illustrative planning calendar for calendar-year taxpayers, checked against IRS documents on October 2, 2026. Dates can differ by situation, entity type or state, and they move when a due date lands on a weekend or holiday. Dates in 2027 follow the calendar rules; the IRS publishes its 2027 forms later and this page is rechecked then. Not tax advice.
Two rules behind the payments
How estimated taxis measured.
The safe harbor
Underpayment penalties can generally be avoided by paying in, through withholding and estimated payments, the smaller of 90% of the current year’s tax or 100% of the prior year’s tax. For taxpayers whose prior-year adjusted gross income was above $150,000 ($75,000 if married filing separately), the prior-year figure is 110%.
Small balances
No estimated payments are required if the tax expected to be owed, after withholding and credits, is under $1,000.
Source: IRS Form 1040-ES (2026). General information for calendar-year individuals; your situation may differ. Not tax advice.
Next step
Start with aconversation.
A free, 60-minute video consultation. You bring the questions and the situation; you leave knowing whether a written plan makes sense.