Why the short phrase needed a page
You got here by looking for the tax filing deadline. The short phrase hides a second act. The page exists so filing and paying can part ways in plain sight. You can leave with both days and still file on your own. If what you need is representation inside a penalty dispute, this desk will not pretend to be that fight.
Who answers
Steven Palmieri works a tax and CFO practice from Dallas, Texas. Services on this site are provided by Steven Palmieri, Dallas, Texas. The practice phone is +1 844-324-7273, repeated under every page. He is the person who would name both days and close the month that makes the filing day usable.
Sources. The phone belongs to the practice, and it is already under the page.
Byline. Steven Palmieri in Dallas. Read 3 October 2026.
Filing here means an electronic return from that desk. There is no local counter and no drive required. Assurance that a lender can rely on is outside this desk, and we will say so.
The day the return is due
For a calendar year, an individual and a C corporation point at the 15th of the fourth month. An S corporation and a partnership point at the 15th of the third month, and the K-1s ride with that earlier day. If the 15th is a weekend or a holiday, the next business day is the one that counts. Which year, and which weekday, stays with the year list. This page only sorts the form.
A business is not automatically an April filer. Ask whether you mean the company return or your own individual return. Those are often different months.
The day the money is due
Paying is not assumed to follow filing. The two days can differ. This page will not declare that a balance moved just because the return did. The Form 4868 and Form 7004 instructions are the place that sentence has to be quoted from, and that quote is not printed here yet. Until it is, treat the payment as its own question and ask it out loud.
An S corporation files earlier
A calendar-year S corporation files in March, with the K-1s. Your own individual return can still be April. The company day is the earlier one. A K-1 that feels late for the individual return is that gap, not a lost envelope. Election timing is a separate conversation and stays light here. Tell us whether you are wearing the company hat or the owner hat.
Texas May is a filing too
15 May is a filing day for the franchise report, with the same weekend rule the Comptroller prints. The payment of that report and the filing of it can also split, and the detail of the public list stays with the franchise pages. One figure belongs here. Reports due in 2026 and 2027 use a no tax due line of 2,650,000 dollars, and a public or ownership report can still be required under it. If an entity exists, May gets added. If it does not, May stays off.
Sources. Texas Comptroller franchise tax page, comptroller.texas.gov/taxes/franchise/, read 3 October 2026. The report is due 15 May, or the next business day when the 15th is a weekend or a holiday. The no tax due line on that rates page is 2,650,000 dollars for reports due in 2026 and 2027. A public or ownership report can still be required underneath it.
Missing the filing day
If the filing day has passed, the next question is whether the payment day passed too. Name which one. This page does not compute a penalty percent, and it will not borrow one from a penalty brand.
Estimates are payments without a return
An estimate goes in on a voucher. The annual return is a different act, filed on its own day. You do not file a full return every quarter in order to make that payment. The harbor that sizes the voucher lives on the estimate pages. Here the only job is to keep the acts from being collapsed into one word.
Sources. IRS Publication 509 for calendar-year filers, read 3 October 2026. An individual and a calendar-year C corporation file on the 15th day of the fourth month. A partnership and an S corporation file on the 15th day of the third month. When that day is a Saturday, a Sunday, or a legal holiday, the next business day is used. A named year's weekday is kept on the year list, not in this gap. Sources. IRS estimated taxes page for small businesses and the self-employed, irs.gov/businesses/small-businesses-self-employed/estimated-taxes, read 3 October 2026. An estimate is a payment on its own slip. Harbor percentages are left off this page on purpose.
Where the two dates stop
No one here holds a CPA license. This desk does not sign an audit, a review, or a compilation, and it does not pitch a settlement of a penalty.
Payroll deposits are not the filing day of an income tax return. The full statement of that limit is on the disclosures page.
Ask which hat, and which day
I was looking for who would say both days. I do not need this to be the IRS.
You will be talking to the Steven Palmieri practice.