2026 Tax Deadline Calendar for Partnerships
All IRS due dates for Partnerships and multi-member LLCs in 2026, including Form 1065 filing, K-1 distribution, and estimated tax payment deadlines.
Partnerships and multi-member LLCs file Form 1065, an informational return. The partnership itself does not pay income tax. Instead, income passes through to partners via Schedule K-1, and each partner pays tax on their share. Form 1065 is due March 16.
Showing 10 deadlines for Partnership
Next Deadline
1099 Forms Due (Paper Filing)
6 days
Feb 28
January 2026
Q4 2025 Estimated Tax Payment Due
PaymentFinal quarterly estimated tax payment for 2025
W-2 and 1099-NEC Filing Deadline
InformationEmployers must send W-2s to employees and file with SSA. 1099-NECs due to contractors and IRS.
February 2026
1099 Forms Due (Paper Filing)
InformationPaper-filed 1099-MISC, 1099-INT, 1099-DIV due to IRS (electronic deadline is March 31)
March 2026
S-Corp & Partnership Tax Returns Due
FilingForm 1120-S for S-Corps and Form 1065 for Partnerships. Issue K-1s to shareholders/partners.
S-Corp/Partnership Extension Deadline
ExtensionFile Form 7004 to request 6-month extension (moves deadline to September 15)
1099 Forms Due (Electronic Filing)
InformationElectronically-filed 1099-MISC, 1099-INT, 1099-DIV due to IRS
April 2026
Q1 2026 Estimated Tax Payment Due
PaymentFirst quarterly estimated tax payment for 2026
June 2026
Q2 2026 Estimated Tax Payment Due
PaymentSecond quarterly estimated tax payment for 2026
September 2026
Q3 2026 Estimated Tax Payment Due
PaymentThird quarterly estimated tax payment for 2026
Extended S-Corp & Partnership Returns Due
FilingExtended Form 1120-S and Form 1065 returns due
Key Tax Tips for Partnerships
March 16 Filing Deadline
Partnership returns (Form 1065) are due March 16, one month before individual returns. This gives partners time to receive K-1s and file their personal returns by April 15.
K-1 Distribution to Partners
Schedule K-1 must be issued to each partner by the Form 1065 deadline. Late K-1s can delay partners' personal filings and create cascading extension requests.
Partner Estimated Payments
The partnership does not make estimated payments. Each partner must make their own quarterly estimated payments based on their distributive share of partnership income.
2026 Quarterly Estimated Tax Schedule
| Quarter | Income Period | Payment Due |
|---|---|---|
| Q4 2025 | Sep 1 - Dec 31, 2025 | January 15, 2026 |
| Q1 2026 | Jan 1 - Mar 31, 2026 | April 15, 2026 |
| Q2 2026 | Apr 1 - May 31, 2026 | June 15, 2026 |
| Q3 2026 | Jun 1 - Aug 31, 2026 | September 15, 2026 |
| Q4 2026 | Sep 1 - Dec 31, 2026 | January 15, 2027 |
Partnership Tax Deadline FAQs
When is the partnership tax return due in 2026?
Form 1065 is due March 16, 2026 for the 2025 tax year. This applies to both general partnerships and multi-member LLCs taxed as partnerships. File Form 7004 for a 6-month extension to September 15, 2026.
Does a partnership pay income tax?
No. A partnership is a pass-through entity that files an informational return (Form 1065). Income, deductions, and credits flow through to individual partners via Schedule K-1. Each partner reports their share on their personal tax return and pays tax at their individual rate.
What is the K-1 deadline for partnerships?
Schedule K-1 forms must be provided to all partners by the Form 1065 filing deadline: March 16, 2026. If an extension is filed, K-1s should still be distributed as early as possible so partners can prepare their personal returns.
What is the late filing penalty for partnerships?
The IRS charges $235 per partner per month (or partial month) the return is late, up to 12 months. For a 3-partner LLC, that is $705 per month. File Form 7004 before March 16 to avoid this penalty with an automatic extension.
Do multi-member LLCs file as partnerships?
Yes, by default. A multi-member LLC is classified as a partnership for federal tax purposes and files Form 1065. The LLC can elect to be taxed as a C-Corp (Form 8832) or S-Corp (Form 2553), which changes the filing requirements and deadlines.
Official IRS References
- IRS Publication 509: Tax Calendars
Official IRS calendar of tax deadlines
- IRS Estimated Taxes Guide
Information on quarterly estimated tax payments
- IRS: When to File
Filing deadlines and extension information
Deadlines may change due to holidays, weekends, or IRS announcements. Always verify current deadlines on IRS.gov.