January 2026
{nav_title} | {company_name}
January 12 Individuals – Report December 2025 tip income of $20 or more to employers (Form 4070).
{nav_title} | {company_name}
January 15 Individuals – Pay the fourth installment of 2025 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.
{nav_title} | {company_name}
January 15 Employers – Deposit nonpayroll withheld income tax for December 2025 if the monthly deposit rule applies.
{nav_title} | {company_name}

 February 2026
{nav_title} | {company_name}
February 2 Individuals – File a 2025 income tax return (Form 1040 or Form 1040-SR) and pay tax due in order to avoid penalties for underpaying the January 15 installment of estimated taxes.
{nav_title} | {company_name}
February 2 Businesses – Provide Form 1098, Form 1099-MISC (except for those that have a February 17 deadline), Form 1099-NEC and Form W-2G to recipients.
{nav_title} | {company_name}
February 2 Employers – Provide 2025 Form W-2 to employees.
{nav_title} | {company_name}
February 2 Employers – Report Social Security and Medicare taxes and income tax withholding for fourth quarter 2025 (Form 941) if all of the associated taxes due weren’t deposited on time and in full
{nav_title} | {company_name}
February 2 Employers – File a 2025 return for federal unemployment taxes (Form 940) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.
{nav_title} | {company_name}
February 2 Employers – File 2025 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration.
{nav_title} | {company_name}
February 10 Individuals – Report January tip income of $20 or more to employers (Form 4070).
{nav_title} | {company_name}
February 10 Employers – Report Social Security and Medicare taxes and income tax withholding for fourth quarter 2025 (Form 941) if all associated taxes due were deposited on time and in full.
{nav_title} | {company_name}
February 10 Employers – File a 2025 return for federal unemployment taxes (Form 940) if all associated taxes due were deposited on time and in full.
{nav_title} | {company_name}
February 17 Individuals – File a new Form W-4 to continue exemption for another year if you claimed exemption from federal income tax withholding in 2025.
{nav_title} | {company_name}
February 17 Businesses – Provide Form 1099-B, 1099-S and certain Forms 1099-MISC (those in which payments in Box 8 or Box 10 are being reported) to recipients.
{nav_title} | {company_name}
February 17 Employers – Deposit Social Security, Medicare and withheld income taxes for January if the monthly deposit rule applies.
{nav_title} | {company_name}
February 17 Employers – Deposit nonpayroll withheld income tax for January if the monthly deposit rule applies.
{nav_title} | {company_name}

 March 2026
{nav_title} | {company_name}
March 2 Businesses – File Form 1098, Form 1099 (other than those with a February 2 deadline), Form W-2G and transmittal Form 1096 for interest, dividends and miscellaneous payments made during 2025. (Electronic filers can defer filing to April 1.)
{nav_title} | {company_name}
March 10 Individuals – Report February tip income of $20 or more to employers (Form 4070).
{nav_title} | {company_name}
March 16 Calendar-year S corporations – File a 2025 income tax return (Form 1120-S) and provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1 — or file for an automatic six-month extension (Form 7004). Pay any tax due.
{nav_title} | {company_name}
March 16 Calendar-year partnerships – File a 2025 income tax return (Form 1065 or Form 1065-B) and provide each partner with a copy of Schedule K1 (Form 1065) or a substitute Schedule K1 — or request an automatic six-month extension (Form 7004).
{nav_title} | {company_name}
March 16 Employers – Deposit Social Security, Medicare and withheld income taxes for February if the monthly deposit rule applies
{nav_title} | {company_name}
March 16 Employers – Deposit nonpayroll withheld income tax for February if the monthly deposit rule applies.
{nav_title} | {company_name}
March 31 Employers – Electronically file 2025 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline) and Form W-2G
{nav_title} | {company_name}

 April 2026
{nav_title} | {company_name}
April 10 Individuals – Report March tip income of $20 or more to employers (Form 4070).
{nav_title} | {company_name}
April 15 Individuals – Pay the first installment of 2026 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.
{nav_title} | {company_name}
April 15 Individuals – File a 2025 income tax return (Form 1040 or Form 1040-SR) or file for an automatic six-month extension (Form 4868). (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 an extension.) Pay any tax due.
{nav_title} | {company_name}
April 15 Individuals – Make 2025 contributions to a traditional IRA or Roth IRA (even if a 2025 income tax return extension is filed).
{nav_title} | {company_name}
April 15 Individuals – Make 2025 contributions to a SEP or certain other retirement plans (unless a 2025 income tax return extension is filed).
{nav_title} | {company_name}
April 15 Individuals – File a 2025 gift tax return (Form 709) or file for an automatic six-month extension (Form 8892). Pay any gift tax due. File for an automatic six-month extension (Form 4868) to extend both Form 1040 and Form 709 if no gift tax is due.
{nav_title} | {company_name}
April 15 Household employers – File Schedule H, if wages paid equal $2,800 or more in 2025 and Form 1040 isn’t required to be filed. For those filing Form 1040, Schedule H is to be submitted with the return so is extended if the return is extended.
{nav_title} | {company_name}
April 15 Calendar-year trusts and estates – File a 2025 income tax return (Form 1041) or file for an automatic five-and-a-half-month extension (Form 7004) (six-month extension for bankruptcy estates). Pay any income tax due.
{nav_title} | {company_name}
April 15 Calendar-year corporations – File a 2025 income tax return (Form 1120) or file for an automatic six-month extension (Form 7004). Pay any tax due.
{nav_title} | {company_name}
April 15 Calendar-year corporations – Pay the first installment of 2026 estimated income taxes, completing Form 1120-W for the corporation’s records.
{nav_title} | {company_name}
April 15 Employers – Deposit Social Security, Medicare and withheld income taxes for March if the monthly deposit rule applies.
{nav_title} | {company_name}
April 15 Employers – Deposit nonpayroll withheld income tax for March if the monthly deposit rule applies.
{nav_title} | {company_name}