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A working library of federal and state tax resources. Refund tracker, due-date calendar, current federal rates, IRS forms and publications, state-by-state forms, and a record- retention guide. Bookmark and come back as needed.
The IRS and most state revenue departments offer online tools to check refund status.
Errors, identity-verification holds, EITC / ACTC claims (subject to the PATH Act 15-day hold), and amended returns extend these timelines materially.
Calendar-year deadlines for the most common federal filings. Fiscal-year filers have different deadlines. State deadlines often align with federal but not always.
| Date | Filing or payment |
|---|---|
| January 15 | Fourth-quarter estimated tax payment due (Form 1040-ES) for the prior tax year |
| January 31 | W-2 forms must be furnished to employees; 1099-NEC and 1099-MISC to recipients; Form 940 (FUTA) and Form 941 (Q4) due |
| February 28 | Paper Form 1099 series filed with the IRS (electronic filers have until March 31) |
| March 15 | S-Corporation (Form 1120-S) and Partnership (Form 1065) returns due — or file Form 7004 for a six-month extension |
| April 15 | Individual returns (Form 1040), C-Corporation returns (Form 1120), trust returns (Form 1041), gift tax returns (Form 709), and first-quarter estimated tax all due — or file Form 4868 / 7004 for extensions |
| May 15 | Nonprofit returns (Form 990 series) due for calendar-year organizations |
| June 15 | Second-quarter estimated tax due (Form 1040-ES). U.S. citizens living abroad get an automatic extension to file individual returns |
| July 31 | Form 941 (Q2) and Form 5500 (employee benefit plans) due |
| September 15 | Third-quarter estimated tax due; extended S-Corp and Partnership returns due |
| October 15 | Extended individual returns due (Form 1040 with Form 4868); extended C-Corp returns due (with Form 7004) |
| November 1 | Form 941 (Q3) due |
| December 31 | Last day to make most tax-relevant decisions for the year — establish retirement plans, make charitable contributions, defer or accelerate income / deductions |
When a deadline falls on a weekend or federal holiday, it generally shifts to the next business day. Confirm specific deadlines for your filing on IRS.gov.
Tax rates published by the IRS reflect inflation-adjusted brackets. Brackets below are for the 2025 tax year, filed in 2026. Updated when the IRS publishes 2026 adjustments.
| Rate | Taxable income |
|---|---|
| 10% | $0 — $11,925 |
| 12% | $11,926 — $48,475 |
| 22% | $48,476 — $103,350 |
| 24% | $103,351 — $197,300 |
| 32% | $197,301 — $250,525 |
| 35% | $250,526 — $626,350 |
| 37% | Over $626,350 |
| Rate | Taxable income |
|---|---|
| 10% | $0 — $23,850 |
| 12% | $23,851 — $96,950 |
| 22% | $96,951 — $206,700 |
| 24% | $206,701 — $394,600 |
| 32% | $394,601 — $501,050 |
| 35% | $501,051 — $751,600 |
| 37% | Over $751,600 |
| Rate | Taxable income |
|---|---|
| 10% | $0 — $17,000 |
| 12% | $17,001 — $64,850 |
| 22% | $64,851 — $103,350 |
| 24% | $103,351 — $197,300 |
| 32% | $197,301 — $250,500 |
| 35% | $250,501 — $626,350 |
| 37% | Over $626,350 |
| Filing status | Standard deduction |
|---|---|
| Single | $15,000 |
| Married Filing Jointly | $30,000 |
| Married Filing Separately | $15,000 |
| Head of Household | $22,500 |
| Rate | Applies to |
|---|---|
| 0% | Single up to $48,350; MFJ up to $96,700; HoH up to $64,750 |
| 15% | Single $48,351–$533,400; MFJ $96,701–$600,050; HoH $64,751–$566,700 |
| 20% | Above the 15% threshold |
Self-employment tax remains 15.3% (12.4% Social Security up to the wage base, plus 2.9% Medicare; additional 0.9% Medicare on earnings above $200,000 single / $250,000 MFJ). State tax brackets vary; see the state section below for your state’s rates.
Direct links to the IRS “About Form” page for each filing. From there, you can download the current-year form, instructions, and prior-year versions.
Need a form not listed? Search the IRS forms and instructions index directly.
Every state revenue department’s forms page, plus the District of Columbia.
How long to keep common tax and financial records. The IRS standard is generally three years from the filing date (six years for substantial under-reporting; indefinitely for unfiled or fraudulent returns). A seven-year baseline covers most situations.
| Record type | Retention period | Notes |
|---|---|---|
| Tax returns and supporting documents | At least 7 years | The IRS has 3 years to audit a routine return, 6 years if you under-report income by more than 25%, and indefinitely if no return was filed or if fraud is alleged. Conservative practice is 7 years. |
| W-2s, 1099s, K-1s | 7 years | Keep with the corresponding tax return. |
| Business expense receipts | 7 years | Per IRS Publication 583 — recordkeeping requirements for business expenses. |
| Real estate purchase/sale records | As long as you own the property + 7 years after sale | Closing statements, improvement records, and depreciation schedules all affect basis on sale. |
| Investment purchase confirmations | As long as you hold the security + 7 years after sale | Cost basis matters when you sell. |
| Bank statements | 7 years | Longer if they document business expenses or tax-related transactions. |
| Credit card statements | 1 year (longer for tax-related) | Keep statements that support deducted expenses for at least 7 years. |
| Pay stubs | Until reconciled with W-2 | Then discard once W-2 is confirmed accurate. |
| Medical bills | 7 years if claimed as a deduction | Or until insurance dispute / HSA reimbursement is resolved, whichever is longer. |
| Home improvement records | As long as you own the home | Improvements adjust your cost basis when you sell. |
| Will, trust, estate planning documents | Indefinitely | Until superseded by a newer version, and then keep prior versions until the new one is fully effective. |
| Business records (corporate minutes, contracts, leases) | Indefinitely for entity-life records; 7 years after termination of contract | State corporate-records laws may require longer. |
| IRS notices and correspondence | 7 years from final resolution | Including any installment agreements, Offers in Compromise, and audit closing documents. |
See IRS Publication 552 (Recordkeeping for Individuals) and Publication 583 (Starting a Business and Keeping Records) for further IRS guidance. Industry-specific rules may require longer retention.
Reminder: Everything on this page is general informational content. It is not legal or tax advice for your specific situation. If you are facing an audit, collection action, notice of deficiency, or other IRS or state-tax matter, please contact the firm for a free consultation.
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