Tax Center

Deadlines, rates, forms, and reference.

Everything you need to keep track of — updated for the current tax year.

If something on this page doesn't answer your question, book a free 15-minute discovery exchange — we'll point you to the right resource or schedule the right conversation.

1. Track Your Refund

Federal refund status: IRS Where's My Refund — you'll need your SSN, filing status, and exact refund amount.

State refund status: Each state runs its own refund tracker. Search "[your state] where's my refund" for direct access.

2. Tax Due Dates

Individual Filers

  • January 15, 2026 — Q4 2025 estimated tax payment
  • January 31, 2026 — W-2s and 1099-NECs delivered to recipients
  • April 15, 2026 — Individual returns (Form 1040) and FBAR filing
  • April 15, 2026 — Q1 2026 estimated tax payment + IRA contribution deadline for 2025
  • June 16, 2026 — Q2 2026 estimated tax payment
  • September 15, 2026 — Q3 2026 estimated tax payment
  • October 15, 2026 — Extended individual return deadline
  • January 15, 2027 — Q4 2026 estimated tax payment

Business Filers

  • January 31, 2026 — 1099-NEC filing deadline
  • March 17, 2026 — S-corp (1120-S) and Partnership (1065) returns due
  • April 15, 2026 — C-corp (1120) and Trust/Estate (1041) returns due
  • May 15, 2026 — Non-profit (Form 990) returns due
  • September 15, 2026 — Extended S-corp and Partnership deadline
  • October 15, 2026 — Extended C-corp and Trust deadline

Need an extension? We file Form 4868 (individual) or Form 7004 (business) on your behalf as part of any active engagement. An extension extends the time to file, not the time to pay.

3. Quick Tax Reference (2025)

Standard Deduction

  • Single: $15,000
  • Married Filing Jointly: $30,000
  • Head of Household: $22,500
  • Additional (65+ or blind, single): +$2,000
  • Additional (65+ or blind, married): +$1,600 each

2025 Federal Tax Brackets (Single Filer)

  • 10% — Up to $11,925
  • 12% — $11,926 to $48,475
  • 22% — $48,476 to $103,350
  • 24% — $103,351 to $197,300
  • 32% — $197,301 to $250,525
  • 35% — $250,526 to $626,350
  • 37% — Over $626,350

MFJ brackets are approximately double these amounts. See IRS Topic 901 for the complete table.

2025 Contribution Limits

  • 401(k) / 403(b): $23,500 (+$7,500 catch-up age 50+)
  • Traditional / Roth IRA: $7,000 (+$1,000 catch-up)
  • HSA Self-only: $4,300 / Family: $8,550
  • SEP-IRA: 25% of compensation, $70,000 cap
  • Solo 401(k): $70,000 (+$7,500 catch-up)

4. IRS Forms & Publications

5. State Tax Forms

We file in all 50 states. For state-specific forms or guidance:

6. Record Retention Guide

Conservative rule: keep records longer than you think you need to.

  • Filed tax returns — 7 years (most cases)
  • W-2s and 1099s received — 7 years
  • Bank/credit card statements — 7 years
  • Charitable contribution records — 7 years
  • Mortgage statements — Life of loan + 7 years
  • Home improvement records — As long as you own + 7 years after sale
  • Investment / cost-basis records — Until sold + 7 years
  • Nondeductible IRA basis (Form 8606) — Permanent
  • Rental property records — As long as you own + 7 years after sale
  • Business records — 7 years minimum; depreciation schedules permanent while operating
  • Estate plan + trust documents — Permanent

Special situations that extend retention: substantial understatement of income (>25%) extends IRS look-back to 6 years; no return filed or fraud = unlimited; foreign income/FBAR = at least 6 years.

7. Year-End Tax Document Checklist

What to gather before sending your organizer:

  • Photo ID and SSN cards (filer + spouse + dependents)
  • All W-2s, 1099s (NEC, MISC, INT, DIV, B, R, K), K-1s, 1098s
  • Last year's tax return (new clients only)
  • Brokerage statements / cost-basis reports
  • Charitable contribution receipts ($500+)
  • Mortgage interest, property tax bills
  • Self-employment income/expense summary
  • Rental property income/expense summary
  • Cryptocurrency transaction reports
  • Foreign account / income statements
  • IRS or state notices from past 12 months
  • Major life events documentation (marriage, divorce, birth, move, large purchase)

8. K-1 Tracker

Partnership and S-corp K-1s are notorious for arriving late. Here's the timeline:

  • March 17, 2026 — S-corp and Partnership K-1s legally due
  • September 15, 2026 — Extended deadline (most late K-1s arrive by here)

If your K-1 hasn't arrived by April 1: file Form 4868 for an extension on your personal return. Push to extension; don't file without the K-1.

TaxOwl Advisors Premium clients: we track all your K-1s for you and follow up directly with the issuing entities. Up to 3 K-1s included; additional at $50 each.

9. Equity Compensation Quick Guide

For clients with stock options, RSUs, or ESPPs:

Three vesting events to track

  1. Grant — usually no tax, but track date and price
  2. Vesting — RSUs taxed as ordinary income at vest; ISOs/NSOs/ESPPs handled differently
  3. Sale — capital gain or loss based on FMV at vest vs. sale price

Common mistakes we catch

  • Double-counting RSU income as both W-2 income AND capital gain (the cost basis adjustment most preparers miss)
  • Missing AMT calculation on ISO exercises (silent in year 1, expensive at sale)
  • Wrong holding period classification on ESPP qualifying vs. disqualifying dispositions

If you have equity comp this year, book a call before year-end — most equity comp tax mistakes are avoidable if we talk before December 31.

Need a specific answer?

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This Tax Center is for general information only. It is not legal or tax advice for any specific situation. Tax laws change frequently — always confirm with a current source or with us before acting on anything you read here.