Key Individual + Business Tax Deadlines for 2026

HTB strives to prepare our clients for deadlines and important dates regarding tax filing and other financial deadlines. As always, please reach out to your HTB professional regarding your specific accounts or to learn more about the services we can provide to you and/or your business.

Individuals

  • January 15: Make your final estimated tax payment for 2025 if you didn’t pay enough through withholding.
  • February 2: Optional early filing of your 2025 income tax return if you missed the January 15 estimated payment (Form 1040 or Form 1040-SR).
  • February 17: Submit a new Form W‑4 to continue claiming exemption from withholding.
  • April 15: File your 2025 income tax return (Form 1040) and pay any tax due; make your first-quarter estimated tax payment for 2026.
  • June 15: Make your second-quarter estimated tax payment for 2026; file your 2025 return or request an extension if you live outside the United States.
  • September 15: File your extended 2025 return and make your third-quarter estimated tax payment for 2026.
  • October 15: File your extended 2025 return if you requested an extension.
  • January 15, 2027: Make your fourth-quarter estimated tax payment for 2026.

Tip Reporting (Employees)

If you received $20 or more in tips, report them to your employer by the following dates:

  • January 12 (for December tips)
  • February 10 (for January tips)
  • March 10 (for February tips)
  • April 10 (for March tips)
  • May 11 (for April tips)
  • June 10 (for May tips)
  • July 10 (for June tips)
  • August 10 (for July tips)
  • September 10 (for August tips)
  • October 13 (for September tips)
  • November 10 (for October tips)
  • December 10 (for November tips)

Businesses

  • February 2: Issue Forms W‑2 to employees and Forms 1099‑NEC/1099‑MISC to non-employees.
  • February 17: Provide annual information statements to recipients of certain payments made in 2025.
  • March 16: File S‑Corporation returns (Form 1120‑S) and Partnership returns (Form 1065).
  • March 31: Submit electronic filings for Forms 1097, 1098, 1099, 3921, 3922, and W‑2G.
  • April 15: File a 2025 calendar year income tax return (Form 1120) and pay any tax due (corporations).
  • May 15: File returns for tax-exempt organizations (Form 990).
  • September 15: File extended S‑Corporation and Partnership returns; file returns for multi-member LLCs taxed as partnerships; some C corporations with short tax years ending June 30 may also have this deadline.
  • December 15: Make the fourth installment of estimated income tax for 2026 (corporations).

Contact your HTB professional regarding  your specific accounts or to learn more about the services we can provide to you and/or your business.

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