As a business owner, there are various tax filing and payment responsibilities. Mark your calendar for actions you need to take this year, so you won’t be late and needlessly incur penalties. Even if you use a CPA or other tax professional, the burden is on you—the taxpayer—to timely comply with filing and payment obligations. The following are dates for federal tax purposes. The dates may be the same or different for state tax purposes, so check with your state.
Dates for federal tax purposes
Information returns
Information returns are used by the IRS to compare income and other amounts reported by taxpayers with amounts reported by third parties (e.g., employers) to the IRS.
February 2, 2026: (January 31 is a Saturday). Deadline for furnishing employees with their Form W-2 for 2025 and for furnishing independent contractors with their Form 1099-NEC. These can be furnished electronically if prior consent from the worker is obtained.
Copies of W-2s, along with a transmittal Form W-3 must be transmitted to the Social Security Administration by February 2, 2026, whether using Business Services Online or filing paper forms. Copies of 1099-NECs, along with Form 1096 (the transmittal form) are sent to the IRS by today.
Note: To obtain a 30-day extension of time to file Form W-2 with the IRS or Form 1099-NEC with the SSA, submit Form 8809 to the IRS by today and explain the reason for needing more time; this extension is not automatic. To obtain a 30-day extension of time to furnish workers with their information returns, file Form 15397 by this date and provide the reason needed for the extension.
February 2, 2026: Due date for furnishing employees in small businesses offering self-insurance health plans (e.g., health reimbursement accounts) with Form 1095-B. But due to enactment of the Paperwork Burden Reduction Act, employees must be given Form 1095-B for self-insured plans by small employers only if they request them.
Estimated taxes
Generally, owners of pass-through entities may have to pay estimated taxes to cover what’s owed on their share of business profits. S corporation owner-employees can avoid estimated taxes by having sufficient income tax withholding from their salaries. And married owners with working spouses may avoid estimated taxes if spouses are willing to increase their withholding to cover the owner’s taxes. If estimated taxes must be paid, then watch the due dates:
- January 15, 2026: The fourth payment of estimated taxes for 2025 for individuals. This payment is not required if the 2025 income tax return—Form 1040 or 1040-SR—are filed by February 2, 2026 (March 2, 2026, for farmers).
- April 15, 2026: The first payment of estimated taxes for 2026 for individuals and calendar-year C corporations.
- June 15, 2026: The second payment of estimated taxes for 2026 for individuals and calendar-year C corporations.
- September 15, 2026: The third payment of estimated taxes for 2026 for individuals and calendar-year C corporations.
- December 15, 2026: The fourth payment of estimated taxes for 2026 for calendar-year C corporations.
- January 15, 2027: The fourth payment of estimated taxes for 2026.
Tax returns
Note the dates for filing income tax returns, employment tax returns, and if applicable, excise tax returns (due dates for excise tax returns are not included here).
- February 2, 2026: Due date for filing Form 941 for the fourth quarter of 2025 by employers to report income tax withholding as well as FICA. Small employers file an annual employer tax return—Form 944—for 2025 by today (this form will no longer be used for years after 2025). Farmers report employment taxes on Form 943. FUTA taxes for 2025 are reported on Form 940.
- March 2, 2026: Due date for filing Form 1095-B and Form 1094-B by employers with self-insured healthy plans in 2025 (e.g., health reimbursement arrangements) if filing paper returns.
- March 16, 2026: Due date for filing 2025 income tax returns for calendar-year partnerships (Form 1065) and S corporations (Form 1120-S). They must also provide owners with Schedule K-1 to show their share of income and other business items. And they can request a 6-month filing extension (Form 7004). Corporations in existence in 2025 can elect S status for 2026 (Form 2553). If the form is filed after this date, the S election is effective for 2027.
- March 31, 2026: Due date for filing Form 1095-B and Form 1094-B by employers with self-insured healthy plans in 2025 (e.g., health reimbursement arrangements) if filing forms electronically.
- April 15, 2026: Due date for filing 2025 income tax returns for calendar-year C corporations (Form 1120) and individuals (Form 1040 or 1040-SR). It’s also the deadline for requesting a 6-month filing extension.
- April 30, 2026: Due date for filing Form 941 for the first quarter of 2026 by employers to report income tax withholding as well as FICA.
- June 15, 2026: Due date for filing 2025 income tax returns for U.S. citizen or resident alien living and working outside the United States and Puerto Rico. It’s also the deadline for requesting a 4-month filing extension.
- July 31, 2026: Due date for filing Form 941 for the second quarter of 2026 by employers to report income tax withholding as well as FICA.
- September 15, 2026: Due date for filing 2025 partnership and S corporation returns on extension (see March 16).
- October 15, 2026: Due date for filing 2025 C corporation returns and individual returns on extension (see April 15).
- November 2, 2026: Due date for filing Form 941 for the third quarter of 2026 by employers to report income tax withholding as well as FICA.
Final thought
You can download or print out a complete federal tax calendar. Don’t ignore dates for state and local tax responsibilities. And check whether due dates have been extended because of a federal or state-declared disaster (go to Tax Relief in Disaster Situations and click on “2026”).
Additional information concerning filing taxes can be found in this list of blogs here.
