Tax Updates

Timely updates on tax law changes, IRS guidance, and important post‑filing reminders that affect both individual and business taxpayers.

2026 Q1 Estimated Tax Payment Guidance

April 18, 2026
Important post‑filing reminders for taxpayers with self‑employment, investment, or pass‑through income.

Upcoming Key Tax Dates

Staying informed about post‑filing deadlines and IRS processing milestones helps prevent delays and ensures year‑round compliance. Below are the most important dates following the April 15 filing deadline—excluding Estimated Tax, which is covered in the prior post.

June 15

U.S. citizens and residents living abroad have an automatic extension to file their 2025 individual return by this date. Payment deadlines remain April 15.

September 15

Extended returns for calendar‑year Partnerships (Form 1065) and S‑Corporations (Form 1120‑S) are due on this date.

October 15

Taxpayers who filed Form 4868 must submit their 2025 individual return by this date. An extension to file does not extend the time to pay.

January 31

Employers and businesses must issue:

  • W‑2 forms to employees
  • 1099‑NEC / 1099‑MISC to contractors
  • This is also the IRS filing deadline for these forms.

Hanmi CPA Support

Hanmi CPA provides year‑round guidance to help individuals and businesses stay compliant with IRS requirements.

If you receive an IRS notice or need assistance preparing for upcoming deadlines, we are here to help.