Key Dates

Mark your calendar with the these important dates so you're always prepared.

January 2026

January 15

Q4 2025 estimated tax payment due for individuals, sole proprietors, partners, and S-corp shareholders who make estimated payments.

February 2, 2026 (Jan. 31 falls on a Saturday)

Provide employees with Forms W-2.
File W-2s with the Social Security Administration.
Provide most Forms 1099-NEC to contractors.
File Form 940 (Federal Unemployment Tax Return) if applicable.

March 2026

March 10

Employees must report February tips of $20+ to employers. (Relevant for restaurants, hospitality, etc.)

March 16, 2026 (March 15 falls on a Sunday)

File Form 1120-S (S Corporation return).
File Form 1065 (Partnership return).
Furnish Schedule K-1s to shareholders and partners.
S-Corp election deadline (Form 2553) for calendar-year entities.
Deposit February payroll taxes if you are a monthly depositor.

April 2026

April 15

Individual tax returns (Form 1040) due.
C Corporation returns (Form 1120) due.
First quarter 2026 estimated tax payment due.
Tax extension requests due (extension to file, not to pay).
Balance due for 2025 tax year due.

April 30

Quarterly payroll filing deadline:

Form 941 (Q1 2026)
Many states also require Q1 unemployment filings around this date.

June 2026

June 15

Second quarter estimated tax payment due.
Monthly payroll tax deposits for May due (for monthly depositors).

July 2026

July 31

Quarterly payroll filing deadline:

Form 941 (Q2 2026)
Federal unemployment tax (FUTA) deposit may be due if liability threshold is met.
Many state unemployment reports due.

September 2026

September 15

Third quarter estimated tax payment due.
Extended due date for calendar-year partnerships and S corporations (if extensions were filed).

October 2026

October 15

Extended due date for individual tax returns.
Extended due date for C corporations that filed extensions.

October 31

Quarterly payroll filing deadline:

Form 941 (Q3 2026)
State unemployment filings typically due.

November 2026

November 2

Extended due date for certain employee benefit plan filings (when extension applies).

December 2026

December 15

Fourth quarter corporate estimated tax installment due for many corporations.
Monthly payroll tax deposits for November due.

December 31

Year-end bookkeeping reminders:

Final payroll run for 2026.
Review officer/shareholder compensation.
Verify contractor information and W-9s.
Review accountable plan reimbursements.
Confirm year-end bonuses and payroll processing dates.

Please Note: Tax laws and regulations can change and may apply differently depending on your circumstances. For advice regarding taxes, tax planning, or filing requirements, please contact your CPA or tax advisor. We recommend confirming all tax-related decisions with a qualified tax professional.