Medium
2026
January 15
- 4th quarter installment of 2025 estimated income tax is due.
April 15
- Form 38 - Fiduciary Income Tax Return and tax are due for 2025 calendar year-end taxpayers.
- 1st quarter installment of 2026 estimated income tax is due.
April 20
- The 3-year statute of limitations to file an original return to claim a refund of estimated tax or withholding for 2022 income tax return, regardless whether an automatic extension to file was obtained.
June 15
- 2nd quarter installment of 2026 estimated income tax is due.
September 15
- 3rd quarter installment of 2026 estimated income tax is due.
September 30
- Form 38 - Fiduciary Income Tax Return is due on the same date as the federal return for extended 2025 calendar year-end filer.