--- title: April 2026 IRS & Maryland Tax Deadlines for Individuals and Small Businesses description: Stay on track with essential April 2026 tax deadlines for individuals and small businesses in Maryland. Avoid penalties and streamline your filing process. --- [Blog](https://alltaxaccounting.com/blog) # [April 2026 IRS & Maryland Tax Deadlines for Individuals and Small Businesses](https://alltaxaccounting.com/blog/april-2026-irs-maryland-tax-deadlines-for-individuals-and-small-businesses) Written by [Summer Blake](https://alltaxaccounting.com/blog/author/alltax-accounting) | Apr 8, 2026 ### For Marylanders, Individuals, Businesses, Payroll Filers, and Fiduciaries   April is the heart of filing season. For most individuals and many small businesses, April 15, 2026 is the key date for filing 2025 returns, making first‑quarter 2026 estimated tax payments, and staying current on federal and Maryland payroll and sales taxes. This article walks Maryland individuals, small business owners, and employers through the most important April 2026 IRS and Maryland deadlines so you can avoid penalties, protect cash flow, and move through filing season with less stress.   - - ### Why April deadlines matter By April, filing season is in full swing. It’s when: - ☑️Most **2025 individual income tax returns** are due. - **☑️First‑quarter 2026 estimated tax payments** come due for many individuals and small businesses. - ☑️Employers must stay on top of **payroll, withholding, and sales tax** obligations.   #### Missing an April deadline can mean: -  • Late‑filing and late‑payment penalties and interest from the IRS and Maryland. -  • Cash‑flow surprises if you haven’t planned for balances due. -  • Extra administrative work fixing avoidable issues right in the middle of your busiest month.   Use the sections below as a checklist. You won’t have every deadline in this article, but you should consider each one  -   - ### Key IRS Deadlines in April 2026 **🏛️** - ### April 15, 2026 ⌛ #### ☑️2025 individual income tax returns (Form 1040) **Who this generally affects:** - • Most individuals and families filing a **2025 Form 1040**. -  • Many sole proprietors and single‑member LLC owners whose business activity is reported on **Schedule C**.   **What’s due:** -  • Your **2025 federal individual income tax return** (Form 1040), unless you file for an extension. -  • Any **2025 balance due** for federal income tax.   **Key points:** -  • You can request an automatic **six‑month extension of time to file** (to October 15, 2026) by filing **Form 4868** by April 15. -  • An extension **does not extend the time to pay**. To avoid penalties and interest, pay as much of your expected 2025 tax as you reasonably can by April 15. -  • If you’re not ready, consider filing the extension and making a good‑faith payment rather than rushing a return with errors.   > **Practical tip**: If you work with AllTax, share a recent pay stub, key investment reports, and your 2024 return so we can help estimate a smart extension payment.       #### ☑️First‑quarter 2026 estimated tax payment (Form 1040‑ES) **Who this typically affects:** - Self‑employed individuals and owners of pass‑through businesses who don’t have enough tax withheld from wages. - Taxpayers with **investment income, rental income, or side‑gig income** that isn’t fully covered by withholding.   **What’s due:** - Your **first 2026 estimated tax payment**, covering income from January 1 through March 31, 2026.   **How to pay:** - **IRS Direct Pay** from a bank account. - **EFTPS (Electronic Federal Tax Payment System)**. - Your tax software or preparer’s e‑payment tools.   **Why it matters:** - Making timely and sufficient estimated payments helps you avoid **underpayment penalties** next spring. - Coordinating this payment with your 2025 return gives you a clearer picture of your 2026 cash‑flow needs.       #### ☑️Calendar‑year C corporations and certain trusts/estates While this article focuses on individuals and small pass‑through businesses, note that calendar‑year C corporations (Form 1120) and many trusts and estates (Form 1041) also face April 15, 2026 filing and payment deadlines.   **If your business operates as a C corporation or you administer a trust or estate, talk with your advisor about:** - • Whether an **extension (Form 7004)** is appropriate. -  • How to estimate and pay **any entity‑level tax** by April 15 to avoid penalties.         ### Ongoing federal payroll tax deposit dates in April **Employers must continue to follow their regular federal payroll deposit schedule:** - ** • Monthly depositors:** If your aggregate employment taxes for the lookback period are $50,000 or less, you must deposit all payroll taxes accumulated in March by April 15. If April 15 falls on a weekend or legal holiday, the deposit is due the next business day - ** • Semiweekly depositors:** If your aggregate employment taxes for the lookback period exceed $50,000, deposits are due as follows: • For paydays on Wednesday, Thursday, or Friday, deposit by the following Wednesday.  • For paydays on Saturday, Sunday, Monday, or Tuesday, deposit by the following Friday. You always have at least three business days after payday to make the deposit. -   - > **One-day rule:** If you accumulate $100,000 or more in employment taxes on any day, you must deposit those taxes by the next banking day      **Because penalties for missed payroll deposits can be steep, ensure your payroll provider or internal process has these dates clearly calendared.** -   -   > **Planning tip**: If you had a spike in March bonuses or special payrolls, double‑check that March deposits were made in full and on time.       ### Key Maryland deadlines in April 2026🏛️ -   - ### April 15, 2026⌛   - - #### ☑️2025 Maryland individual income tax returns **Who this affects:** - Maryland residents filing a **2025 Maryland Form 502** (or other resident form). - Nonresidents with 2025 income taxable to Maryland.   **What’s due:** - Your **2025 Maryland individual income tax return**. - Any **Maryland balance due** for 2025.   **Extensions:** - Maryland generally follows the federal extended due date when certain conditions are met. - Even with an extension, **Maryland tax must be paid by April 15, 2026** to avoid interest and late‑payment penalties.   > Maryland tip: Local (county) income tax is calculated on the same return. Changes in your county or city of residence during 2025 can affect your local rate, so make sure your address is current.       #### ☑️First‑quarter 2026 Maryland estimated tax payments **Who this affects:** - Individuals who expect to owe more than **$500** in Maryland tax for 2026 **after** withholding and credits.   **What’s due:** - The **first 2026 Maryland estimated payment**, usually made with a Maryland estimated voucher or electronically through the Comptroller’s online payment system.   **Coordinating your federal and Maryland estimates helps you:** - Avoid underpayment penalties at both levels. - Spread tax payments throughout the year instead of facing one large bill.         #### ☑️Maryland employer withholding returns (for many filers) **Maryland employer withholding deadlines depend on your filing frequency:** - **• Monthly filers:** If you withhold enough tax to require **monthly** filing, the **March 2026 Maryland withholding return and payment** (Form MW506 or equivalent) are generally due **by April 15, 2026**. - ** • Quarterly filers:** Employers on a **quarterly** schedule file and pay by the 15th of the month following the quarter (for Q1 2026, generally April 15, 2026).   **If you’re unsure of your status, check your most recent correspondence from the Comptroller of Maryland or your prior‑year filings.**       #### ☑️April 20, 2026 – Maryland sales and use tax return for March 2026 **Who this affects:** - Businesses required to collect **Maryland sales and use tax on a monthly basis**.   **What’s due:** - The **Maryland sales and use tax return and payment** for the period ending **March 31, 2026**, due by **April 20, 2026**.   **Because sales tax is often a trust‑fund tax—money you’ve collected from customers on the state’s behalf—Maryland takes late or missing payments seriously. Keep these dates clearly visible in your cash‑flow planning.**     ### 📝How to triage what applies to you **When you look at the April calendar, it can feel like “everything is due at once.” A simple way to make it manageable is to group deadlines by your role:** #### If you’re an individual or family **Focus on:** -  • Filing your **2025 federal and Maryland returns** (or extensions) by April 15. -  • Making a **first‑quarter 2026 estimated payment** if you have self‑employment, investment, or side‑gig income. -  • Coordinating payments so you’re not surprised by combined federal and state balances.   #### If you own a small business or are self‑employed **Add to the list:** -  • Confirming your **March 2026 federal payroll deposits** were made on time. -  • Filing and paying **Maryland withholding** and **sales and use tax** as required. -  • Checking whether your entity type (sole proprietor, partnership, S corporation, or C corporation) changes which April forms apply.   #### If you run payroll as an employer **Make sure:** -  • Federal and Maryland **withholding deposits** are on calendar. -  • Your **payroll reports** match what you plan to file and pay. -  • You’ve budgeted for any larger‑than‑usual April payments (for example, if you had year‑end bonuses or catch‑up payroll in March).   -     #### How AllTax Accounting Can Help   If you’re feeling pressed for time as April 15 approaches, you’re not alone. A few focused steps can make a big difference: 1. ** ✅ List the deadlines that truly apply to you.** Cross off anything that doesn’t fit your situation. 2. ** ✅ Estimate what you’ll owe** for 2025 (federal and Maryland) and for first‑quarter 2026 estimates. 3. ** ✅ Decide whether to file or extend.** If your records are incomplete or you’re waiting on complex forms, an extension plus a solid payment may be the safer choice. 4. ** ✅ Calendar payroll and sales tax dates.** Coordinate with your payroll provider and bookkeeping system so nothing slips through the cracks.   - If you’d like help reviewing your April 2026 deadlines or want a second set of eyes on your filings, contact AllTax Accounting. We’ll turn the rules into a clear, manageable plan. - - - -         [View full post](https://alltaxaccounting.com/blog/april-2026-irs-maryland-tax-deadlines-for-individuals-and-small-businesses) ```json { "@context" : "http://schema.org", "@type" : "BlogPosting", "author" : { "@type" : "Person", "name" : "Summer Blake" }, "dateModified" : "2026-04-08T07:38:44.869Z", "datePublished" : "2026-04-08T07:38:32Z", "headline" : "April 2026 IRS & Maryland Tax Deadlines for Individuals and Small Businesses", "image" : { "@type" : "ImageObject", "height" : 1024, "url" : "https://49046262.fs1.hubspotusercontent-na1.net/hubfs/49046262/AI-Generated%20Media/Images/April%20Tax%20Calendar%20in%20Office%20Setting.png", "width" : 1536 }, "mainEntityOfPage" : "https://alltaxaccounting.com/blog/april-2026-irs-maryland-tax-deadlines-for-individuals-and-small-businesses", "publisher" : { "@type" : "Organization", "logo" : { "@type" : "ImageObject", "height" : 60, "url" : "/hs/hsstatic/content_shared_assets/static-1.4092/img/default-amp-logo.png", "width" : 60 }, "name" : "AllTax Accounting Blog" } } ```