Tax Due Dates

January 2026

January 12 Individuals - Report December 2025 tip income of $20 or more to employers (Form 4070).

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.

January 15 Employers - Deposit nonpayroll withheld income tax for December 2025 if the monthly deposit rule applies.

 February 2026

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.

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.

February 2 Employers - Provide 2025 Form W-2 to employees.

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.

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.

February 2 Employers - File 2025 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration.

February 10 Individuals - Report January tip income of $20 or more to employers (Form 4070).

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.

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.

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.

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.

February 17 Employers - Deposit Social Security, Medicare and withheld income taxes for January if the monthly deposit rule applies.

February 17 Employers - Deposit nonpayroll withheld income tax for January if the monthly deposit rule applies.

 March 2026

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.)

March 10 Individuals - Report February tip income of $20 or more to employers (Form 4070).

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.

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).

March 16 Employers - Deposit Social Security, Medicare and withheld income taxes for February if the monthly deposit rule applies.

March 16 Employers - Deposit nonpayroll withheld income tax for February if the monthly deposit rule applies.

 April 2026

April 1 Employers - Electronically file 2025 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline) and Form W-2G.

April 10 Individuals - Report March tip income of $20 or more to employers (Form 4070).

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.

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.

April 15 Individuals - Make 2025 contributions to a traditional IRA or Roth IRA (even if a 2025 income tax return extension is filed).

April 15 Individuals - Make 2025 contributions to a SEP or certain other retirement plans (unless a 2025 income tax return extension is filed).

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.

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.

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.

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.

April 15 Calendar-year corporations - Pay the first installment of 2026 estimated income taxes, completing Form 1120-W for the corporation’s records.

April 15 Employers - Deposit Social Security, Medicare and withheld income taxes for March if the monthly deposit rule applies.

April 15 Employers - Deposit nonpayroll withheld income tax for March if the monthly deposit rule applies.