February 2026 |
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| 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 |
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| 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. |
| March 31 | Employers – Electronically file 2025 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline) and Form W-2G |
April 2026 |
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| 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. |
MARK ARONOFF, CPA, P.C.
122-39 Mowbray Drive
Kew Gardens, NY 11415
Phone: (718) 775-5868
mark@aronoffcpa.com
