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To help make sure you don\u2019t miss any important 2026 deadlines, we\u2019re providing this summary of when various tax-related forms, payments and other actions are due. Please review the calendar and let us know if you have any questions about the deadlines or would like assistance meeting them.<\/p>\n
February\u00a02<\/strong><\/p>\n Businesses:<\/strong> Provide Form\u00a01098, Form\u00a01099-MISC (except for those with a February\u00a017 deadline), Form\u00a01099-NEC and Form\u00a0W-2G to recipients.<\/p>\n Employers:<\/strong> Provide 2025 Form\u00a0W-2 to employees.<\/p>\n Employers:<\/strong> Report Social Security and Medicare taxes and income tax withholding for fourth quarter 2025 (Form\u00a0941) if all associated taxes due weren\u2019t<\/em> deposited on time and in\u00a0full.<\/p>\n Employers:<\/strong> File a 2025 return for federal unemployment taxes (Form\u00a0940) and pay tax due if all associated taxes due weren\u2019t<\/em> deposited on time and in\u00a0full.<\/p>\n Employers:<\/strong> File 2025 Form\u00a0W-2 (Copy\u00a0A) and transmittal Form\u00a0W-3 with the Social Security Administration.<\/p>\n Individuals:<\/strong> File a 2025 income tax return (Form\u00a01040 or Form\u00a01040-SR) and pay any tax due to avoid penalties for underpaying the January\u00a015 installment of estimated taxes.<\/p>\n February\u00a010<\/strong><\/p>\n Employers:<\/strong> Report Social Security and Medicare taxes and income tax withholding for fourth quarter 2025 (Form\u00a0941) if all associated taxes due were deposited on time and in\u00a0full.<\/p>\n Employers:<\/strong> File a 2025 return for federal unemployment taxes (Form\u00a0940) if all associated taxes due were deposited on time and in\u00a0full.<\/p>\n Individuals:<\/strong> Report January tip income of $20 or more to employers (Form\u00a04070).<\/p>\n February\u00a017<\/strong><\/p>\n Businesses:<\/strong> Provide Form\u00a01099-B, 1099-S and certain Forms 1099-MISC (those in which payments in Box\u00a08 or Box\u00a010 are being reported) to recipients.<\/p>\n Employers:<\/strong> Deposit Social Security, Medicare and withheld income taxes for January if the monthly deposit rule applies.<\/p>\n Employers:<\/strong> Deposit nonpayroll withheld income tax for January if the monthly deposit rule applies.<\/p>\n Individuals:<\/strong> File a new Form\u00a0W-4 to continue exemption for another year if you claimed exemption from federal income tax withholding in\u00a02025.<\/p>\n March\u00a02<\/strong><\/p>\n Businesses:<\/strong> File Form\u00a01098, Form\u00a01099 (other than those with a February 2 deadline), Form\u00a0W-2G and transmittal Form\u00a01096 for interest, dividends and miscellaneous payments made during 2025. (Electronic filers can defer filing to March\u00a031.)<\/p>\n March\u00a010<\/strong><\/p>\n Individuals:<\/strong> Report February tip income of $20 or more to employers (Form\u00a04070).<\/p>\n March\u00a016<\/strong><\/p>\n Calendar-year partnerships: <\/strong>File a 2025 income tax return (Form\u00a01065 or Form\u00a01065-B) and provide each partner with a copy of Schedule\u00a0K-1 (Form\u00a01065) or a substitute Schedule\u00a0K-1 \u2014 or request an automatic six-month extension (Form\u00a07004).<\/p>\n Calendar-year S\u00a0corporations:<\/strong> File a 2025 income tax return (Form\u00a01120-S) and provide each shareholder with a copy of Schedule\u00a0K-1 (Form\u00a01120-S) or a substitute Schedule\u00a0K-1 \u2014 or file for an automatic six-month extension (Form\u00a07004). Pay any tax\u00a0due.<\/p>\n Employers:<\/strong> Deposit Social Security, Medicare and withheld income taxes for February if the monthly deposit rule applies.<\/p>\n Employers:<\/strong> Deposit nonpayroll withheld income tax for February if the monthly deposit rule applies.<\/p>\n March\u00a031<\/strong><\/p>\n Employers:<\/strong> Electronically file 2025 Form\u00a01097, Form\u00a01098, Form\u00a01099 (other than those with an earlier deadline) and Form\u00a0W-2G.<\/p>\n April\u00a010<\/strong><\/p>\n Individuals:<\/strong> Report March tip income of $20 or more to employers (Form\u00a04070).<\/p>\n April\u00a015<\/strong><\/p>\n Calendar-year corporations:<\/strong> File a 2025 income tax return (Form\u00a01120) or file for an automatic six-month extension (Form\u00a07004). Pay any tax\u00a0due.<\/p>\n Calendar-year corporations:<\/strong> Pay the first installment of 2026 estimated income taxes and complete Form\u00a01120-W for the corporation\u2019s records.<\/p>\n Calendar-year trusts and estates:<\/strong> File a 2025 income tax return (Form\u00a01041) or file for an automatic five-and-a-half-month extension (six-month extension for bankruptcy estates) (Form\u00a07004). Pay any tax\u00a0due.<\/p>\n Employers:<\/strong> Deposit Social Security, Medicare and withheld income taxes for March if the monthly deposit rule applies.<\/p>\n Employers:<\/strong> Deposit nonpayroll withheld income tax for March if the monthly deposit rule\u00a0applies.<\/p>\n Household employers:<\/strong> File Schedule\u00a0H, if wages paid equal $2,800 or more in 2025 and Form\u00a01040 isn\u2019t required to be filed. For those filing Form\u00a01040, Schedule\u00a0H is to be submitted with the return and is thus extended to the due date of the\u00a0return.<\/p>\n Individuals:<\/strong> File a 2025 income tax return (Form\u00a01040 or Form\u00a01040-SR) or file for an automatic six-month extension (Form\u00a04868). (Taxpayers who live outside the United States and Puerto Rico or serve in the military outside these two locations are allowed an automatic two-month extension without requesting one.) Pay any tax\u00a0due.<\/p>\n Individuals:<\/strong> Pay the first installment of 2026 estimated taxes (Form\u00a01040-ES) if not paying income tax through withholding or not paying sufficient<\/em> income tax through withholding.<\/p>\n Individuals:<\/strong> Make 2025 contributions to a traditional IRA or Roth IRA (even if<\/em> a 2025 income tax return extension is\u00a0filed).<\/p>\n Individuals:<\/strong> Make 2025 contributions to a SEP or certain other retirement plans (unless<\/em> a 2025 income tax return extension is\u00a0filed).<\/p>\n Individuals:<\/strong> File a 2025 gift tax return (Form\u00a0709), if applicable, or file for an automatic six-month extension (Form\u00a08892). Pay any gift tax due. File for an automatic six-month extension (Form\u00a04868) to extend both Form\u00a01040 and Form\u00a0709 if no gift tax is\u00a0due.<\/p>\n April\u00a030<\/strong><\/p>\n Employers:<\/strong> Report Social Security and Medicare taxes and income tax withholding for first quarter 2026 (Form\u00a0941) and pay any tax due if all associated taxes due weren\u2019t<\/em> deposited on time and in\u00a0full.<\/p>\n May\u00a011<\/strong><\/p>\n Employers:<\/strong> Report Social Security and Medicare taxes and income tax withholding for first quarter 2026 (Form\u00a0941) if all associated taxes due were deposited on time and in\u00a0full.<\/p>\n Individuals:<\/strong> Report April tip income of $20 or more to employers (Form\u00a04070).<\/p>\n May\u00a015<\/strong><\/p>\n Calendar-year exempt organizations:<\/strong> File a 2025 information return (Form\u00a0990, Form\u00a0990-EZ or Form\u00a0990-PF) or file for an automatic six-month extension (Form\u00a08868). Pay any tax\u00a0due.<\/p>\n Calendar-year small exempt organizations (with gross receipts normally of $50,000 or less):<\/strong> File a 2025 e-Postcard (Form\u00a0990-N) if not filing Form\u00a0990 or Form\u00a0990-EZ.<\/p>\n Employers:<\/strong> Deposit Social Security, Medicare and withheld income taxes for April if the monthly deposit rule\u00a0applies.<\/p>\n Employers:<\/strong> Deposit nonpayroll withheld income tax for April if the monthly deposit rule\u00a0applies.<\/p>\n June 10<\/strong><\/p>\n Individuals:<\/strong> Report May tip income of $20 or more to employers (Form\u00a04070).<\/p>\n June 15<\/strong><\/p>\n Calendar-year corporations:<\/strong> Pay the second installment of 2026 estimated income taxes and complete Form\u00a01120-W for the corporation\u2019s records.<\/p>\n Employers:<\/strong> Deposit Social Security, Medicare and withheld income taxes for May if the monthly deposit rule\u00a0applies.<\/p>\n Employers:<\/strong> Deposit nonpayroll withheld income tax for May if the monthly deposit rule\u00a0applies.<\/p>\n Individuals:<\/strong> File a 2025 individual income tax return (Form\u00a01040 or Form\u00a01040-SR) or file for a four-month extension (Form\u00a04868) if you live outside the United States and Puerto Rico or you serve in the military outside those two locations. Pay any tax, interest and penalties\u00a0due.<\/p>\n Individuals:<\/strong> Pay the second installment of 2026 estimated taxes (Form\u00a01040-ES) if not paying income tax through withholding or not paying sufficient<\/em> income tax through withholding.<\/p>\n July\u00a010<\/strong><\/p>\n Individuals:<\/strong> Report June tip income of $20 or more to employers (Form\u00a04070).<\/p>\n July\u00a015<\/strong><\/p>\n Employers:<\/strong> Deposit Social Security, Medicare and withheld income taxes for June if the monthly deposit rule\u00a0applies.<\/p>\n Employers:<\/strong> Deposit nonpayroll withheld income tax for June if the monthly deposit rule\u00a0applies.<\/p>\n July\u00a031<\/strong><\/p>\n Employers:<\/strong> Report Social Security and Medicare taxes and income tax withholding for second quarter 2026 (Form\u00a0941) and pay any tax due if all associated taxes due weren\u2019t<\/em> deposited on time and in\u00a0full.<\/p>\n Employers:<\/strong> File a 2025 calendar-year retirement plan report (Form\u00a05500 or Form\u00a05500-EZ) or request an extension.<\/p>\n August\u00a010<\/strong><\/p>\n Employers:<\/strong> Report Social Security and Medicare taxes and income tax withholding for second quarter 2026 (Form\u00a0941) if all associated taxes due were deposited on time and in\u00a0full.<\/p>\n Individuals:<\/strong> Report July tip income of $20 or more to employers (Form\u00a04070).<\/p>\n August\u00a017<\/strong><\/p>\n Employers:<\/strong> Deposit Social Security, Medicare and withheld income taxes for July if the monthly deposit rule\u00a0applies.<\/p>\n Employers:<\/strong> Deposit nonpayroll withheld income tax for July if the monthly deposit rule\u00a0applies.<\/p>\n September\u00a010<\/strong><\/p>\n Individuals:<\/strong> Report August tip income of $20 or more to employers (Form\u00a04070).<\/p>\n September\u00a015<\/strong><\/p>\n Calendar-year corporations:<\/strong> Pay the third installment of 2026 estimated income taxes and complete Form\u00a01120-W for the corporation\u2019s records.<\/p>\n Calendar-year partnerships:<\/strong> File a 2025 income tax return (Form\u00a01065 or Form\u00a01065-B) and provide each partner with a copy of Schedule\u00a0K-1 (Form\u00a01065) or a substitute Schedule\u00a0K-1 if an automatic six-month extension was\u00a0filed.<\/p>\n Calendar-year S\u00a0corporations:<\/strong> File a 2025 income tax return (Form\u00a01120-S) and provide each shareholder with a copy of Schedule\u00a0K-1 (Form\u00a01120-S) or a substitute Schedule\u00a0K-1 if an automatic six-month extension was filed. Pay any tax, interest and penalties\u00a0due.<\/p>\n Calendar-year S\u00a0corporations:<\/strong> Make contributions for 2025 to certain employer-sponsored retirement plans if an automatic six-month extension was\u00a0filed.<\/p>\n Employers:<\/strong> Deposit Social Security, Medicare and withheld income taxes for August if the monthly deposit rule\u00a0applies.<\/p>\n Employers:<\/strong> Deposit nonpayroll withheld income tax for August if the monthly deposit rule\u00a0applies.<\/p>\n Individuals:<\/strong> Pay the third installment of 2026 estimated taxes (Form\u00a01040-ES), if not paying income tax through withholding or not paying sufficient<\/em> income tax through withholding.<\/p>\n September\u00a030<\/strong><\/p>\n Calendar-year trusts and estates:<\/strong> File a 2025 income tax return (Form\u00a01041) if an automatic five-and-a-half-month extension was filed. Pay any tax, interest and penalties\u00a0due.<\/p>\n October\u00a013<\/strong><\/p>\n Individuals:<\/strong> Report September tip income of $20 or more to employers (Form\u00a04070).<\/p>\n October\u00a015<\/strong><\/p>\n Calendar-year bankruptcy estates:<\/strong> File a 2025 income tax return (Form\u00a01041) if an automatic six-month extension was filed. Pay any tax, interest and penalties\u00a0due.<\/p>\n Calendar-year C\u00a0corporations:<\/strong> File a 2025 income tax return (Form\u00a01120) if an automatic six-month extension was filed and pay any tax, interest and penalties\u00a0due.<\/p>\n Calendar-year C\u00a0corporations:<\/strong> Make contributions for 2025 to certain employer-sponsored retirement plans if an automatic six-month extension was\u00a0filed.<\/p>\n Employers:<\/strong> Deposit Social Security, Medicare and withheld income taxes for September if the monthly deposit rule\u00a0applies.<\/p>\n Employers:<\/strong> Deposit nonpayroll withheld income tax for September if the monthly deposit rule\u00a0applies.<\/p>\n Individuals:<\/strong> File a 2025 income tax return (Form\u00a01040 or Form\u00a01040-SR) if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States and Puerto Rico or serving in the military outside those two locations). Pay any tax, interest and penalties\u00a0due.<\/p>\n Individuals:<\/strong> Make contributions for 2025 to certain existing retirement plans or establish and contribute to a SEP for 2025 if an automatic six-month extension was\u00a0filed.<\/p>\n Individuals:<\/strong> File a 2025 gift tax return (Form\u00a0709), if applicable, and pay any tax, interest and penalties due if an automatic six-month extension was\u00a0filed.<\/p>\n November\u00a02<\/strong><\/p>\n Employers:<\/strong> Report Social Security and Medicare taxes and income tax withholding for third quarter 2026 (Form\u00a0941) and pay any tax due if all associated taxes due weren\u2019t<\/em> deposited on time and in\u00a0full.<\/p>\n November\u00a010<\/strong><\/p>\n Employers:<\/strong> Report Social Security and Medicare taxes and income tax withholding for third quarter 2026 (Form\u00a0941) if all associated taxes due were deposited on time and in\u00a0full.<\/p>\n Individuals:<\/strong> Report October tip income of $20 or more to employers (Form\u00a04070).<\/p>\n November\u00a016<\/strong><\/p>\n Calendar-year exempt organizations:<\/strong> File a 2025 information return (Form\u00a0990, Form\u00a0990-EZ or Form\u00a0990-PF) if a six-month extension was filed. Pay any tax, interest and penalties\u00a0due.<\/p>\n Employers:<\/strong> Deposit Social Security, Medicare and withheld income taxes for October if the monthly deposit rule\u00a0applies.<\/p>\n Employers:<\/strong> Deposit nonpayroll withheld income tax for October if the monthly deposit rule\u00a0applies.<\/p>\n December\u00a010<\/strong><\/p>\n Individuals:<\/strong> Report November tip income of $20 or more to employers (Form\u00a04070).<\/p>\n December\u00a015<\/strong><\/p>\n Calendar-year corporations:<\/strong> Pay the fourth installment of 2026 estimated income taxes and complete Form\u00a01120-W for the corporation\u2019s records.<\/p>\n Employers:<\/strong> Deposit Social Security, Medicare and withheld income taxes for November if the monthly deposit rule\u00a0applies.<\/p>\n Employers:<\/strong> Deposit nonpayroll withheld income tax for November if the monthly deposit rule\u00a0applies.<\/p>\n \u00a9 2026 <\/em><\/p>\n <\/body> To help make sure you don\u2019t miss any important 2026 deadlines, we\u2019re providing this summary of when various tax-related forms, payments and other actions are due. Please review the calendar and let us know if you have any questions about the deadlines or would like assistance meeting them. February\u00a02 Businesses: Provide Form\u00a01098, Form\u00a01099-MISC (except for […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,59,10],"tags":[8,11,12],"class_list":["post-17457","post","type-post","status-publish","format-standard","hentry","category-articles","category-etra","category-news","tag-articles","tag-news","tag-updates"],"_links":{"self":[{"href":"https:\/\/www.sfw.cpa\/news-and-guides\/wp-json\/wp\/v2\/posts\/17457","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sfw.cpa\/news-and-guides\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sfw.cpa\/news-and-guides\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sfw.cpa\/news-and-guides\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sfw.cpa\/news-and-guides\/wp-json\/wp\/v2\/comments?post=17457"}],"version-history":[{"count":1,"href":"https:\/\/www.sfw.cpa\/news-and-guides\/wp-json\/wp\/v2\/posts\/17457\/revisions"}],"predecessor-version":[{"id":17458,"href":"https:\/\/www.sfw.cpa\/news-and-guides\/wp-json\/wp\/v2\/posts\/17457\/revisions\/17458"}],"wp:attachment":[{"href":"https:\/\/www.sfw.cpa\/news-and-guides\/wp-json\/wp\/v2\/media?parent=17457"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sfw.cpa\/news-and-guides\/wp-json\/wp\/v2\/categories?post=17457"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sfw.cpa\/news-and-guides\/wp-json\/wp\/v2\/tags?post=17457"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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