February 2026

• Feb 2 – Individuals: File 2025 Form 1040/1040-SR and pay tax due to avoid estimated tax penalties.

• Feb 2 – Businesses: Provide Forms 1098, 1099-MISC (except Feb 17 deadline forms), 1099-NEC, and W-2G to recipients.

• Feb 2 – Employers: Provide 2025 Form W-2 to employees.

• Feb 2 – Employers: File Form 941 (Q4 2025) if taxes were not deposited on time and in full.

• Feb 2 – Employers: File 2025 Form 940 and pay any tax due if deposits were not made on time and in full.

• Feb 2 – Employers: File Form W-2 (Copy A) and Form W-3 with the Social Security Administration.

• Feb 10 – Individuals: Report January tip income of $20 or more (Form 4070).

• Feb 10 – Employers: File Form 941 (Q4 2025) if taxes were deposited on time and in full.

• Feb 10 – Employers: File 2025 Form 940 if taxes were deposited on time and in full.

• Feb 17 – Individuals: File new Form W-4 to continue exemption from federal income tax withholding (if claimed in 2025).

• Feb 17 – Businesses: Provide Forms 1099-B, 1099-S, and certain 1099-MISC (Box 8 or 10 payments) to recipients.

• Feb 17 – Employers: Deposit January Social Security, Medicare, and withheld income taxes (monthly depositors).

• Feb 17 – Employers: Deposit January nonpayroll withheld income tax (monthly depositors)

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

March 2026

• Mar 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.)

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

• Mar 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.

• Mar 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).

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

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

• Mar 31 - Employers - Electronically file 2025 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline) and Form W-2G

April 2026

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

• Apr 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.

• Apr 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.

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

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

• Apr 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.

• Apr 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.

• Apr 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.

• Apr 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.

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

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

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

Tax Due Dates