First quarter – Tax calendar

Important tax deadlines and dates

There are key deadlines and dates that you should know about. Use this calendar to help you avoid missing important deadlines, view important due dates and actions for key filing deadlines each month. For the latest information about changes or developments please visit Forms & instructions for your specific form or publication.

Taxpayers affected by disasters should visit Around the nation for information on tax filing and payment extensions for your state.

EFTPS users: Payments must be scheduled by 8 p.m. ET at least one calendar day before the tax due date.

January

February

March

January

DateDescription
1/4/2026Deposit payroll tax for payments on December 26-29, 2025, if the semiweekly deposit rule applies.
1/6/2026Deposit payroll tax for payments on December 30-31, 2025, if the semiweekly deposit rule applies.
1/7/2026Deposit payroll tax for payments on January 1-2, 2026, if the semiweekly deposit rule applies.
1/9/2026Deposit payroll tax for payments on January 3-6, 2026, if the semiweekly deposit rule applies.
1/12/2026Employers: Employees are required to report to you tips of $20 or more earned during December 2025.
1/14/2026Deposit payroll tax for payments on January 7-9 if the semiweekly deposit rule applies.
1/15/2026Social security, Medicare, and withheld income
tax: If the monthly deposit rule applies, deposit the tax for payments made in December 2025.
1/15/2026Deposit payroll tax for December 2025 if the monthly deposit rule applies.
1/15/2026Individuals: Pay the final installment of your 2025 estimated tax - use Form 1040-ES.
1/15/2026Farmers and fishers: Pay your estimated tax for 2025. Use Form 1040-ES.
1/16/2026Deposit payroll tax for payments on January 10-13 if the semiweekly deposit rule applies.
1/22/2026Deposit payroll tax for payments on January 14-16 if the semiweekly deposit rule applies.
1/23/2026Deposit payroll tax for payments on January 17-20 if the semiweekly deposit rule applies.
1/28/2026Deposit payroll tax for payments on January 21-23 if the semiweekly deposit rule applies.
1/30/2026Deposit payroll tax for payments on January 24-27 if the semiweekly deposit rule applies.
1/31/2026File Form 720 for the fourth quarter of 2025.

February

DateDescription
2/2/2026Individuals: File your tax return if you did not pay your last installment of estimated tax by January 15 (see Form 1040-ES).
2/2/2026Furnish Forms 1098, 1099, & W-2G to recipients for certain payments during 2025. Employers: Furnish Form W-2 to employees who worked for you in 2025.
2/2/2026File Form 1099-NEC for nonemployee compensation paid in 2025, see instructions.
2/2/2026All businesses: Give annual information statements to recipients of certain payments you made during 2025.
2/2/2026File Form 730 and pay the tax on wagers accepted during December 2025.
2/2/2026File Form 2290 and pay the tax for vehicles first used in December 2025.
2/2/2026File Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due.
2/2/2026File Form 730 and pay the tax on wagers accepted during December 2025.
2/3/2026Form 940 for 2025. If undeposited tax is
$500 or less, you pay with your return or deposit it. If more than $500, must be deposited. If deposited timely, properly, and in full, file by February 10.
2/4/2026Deposit payroll tax for payments on January 28-30 if the semiweekly deposit rule applies.
2/6/2026Deposit payroll tax for payments on January 31-February 3 if the semiweekly deposit rule applies.
2/10/2026Employers: Employees are required to report to you tips of $20 or more earned during January.
2/10/2026File Forms 940, 941, 943, 944 and/or 945 if you timely deposited all required payments.
2/11/2026Deposit payroll tax for payments on February 4-6 if the semiweekly deposit rule applies.
2/13/2026Deposit payroll tax for payments on February 7-10 if the semiweekly deposit rule applies.
2/15/2026File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in October/November/December 2025.
2/15/2026File Form 8038-GC, Consolidated Information Return for Small Tax-Exempt Government Bond Issues.
2/17/2026File a new Form W-4 if you claimed exemption from income tax withholding in 2025.
2/17/2026Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients.
2/17/2026Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in January.
2/17/2026Deposit payroll tax for January if the monthly deposit rule applies.
2/18/2026Begin withholding on employees who claimed exemption from withholding in 2025 but did not file a W-4 to continue withholding exemption in 2026.
2/19/2026Deposit payroll tax for payments on February 11-13 if the semiweekly deposit rule applies.
2/20/2026Deposit payroll tax for payments on February 14-17 if the semiweekly deposit rule applies.
2/25/2026Deposit payroll tax for payments on February 18-20 if the semiweekly deposit rule applies.
2/27/2026Deposit payroll tax for payments on February 21-24 if the semiweekly deposit rule applies.

March

DateDescription
3/2/2026File paper Forms 1094-C and 1095-C with IRS if you are an Applicable Large Employer; For all other providers file paper Forms 1094-B and 1095-B with the IRS
3/2/2026File Form 1096 with information returns, including Forms 1098, 1099 and W-2G for payments made during 2025.
3/2/2026File Form 730 and pay the tax on wagers accepted during January.
3/2/2026Farmers and fishers: File Form 1040 and pay any tax due. However, you have until April 15 to file if you paid your 2025 estimated tax payments by January 15, 2026.
3/2/2026Applicable Large Employers: Provide Forms 1095-C to full time employees; For all other providers of minimum essential coverage, provide Forms 1095-B to responsible individuals. If filing electronically, due date will be extended to March 31.
3/2/2026File Form 2290 and pay the tax for vehicles first used in January 2026.
3/4/2026Deposit payroll tax for payments on February 25-27 if the semiweekly deposit rule applies.

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3/6/2026

Deposit payroll tax for payments on February 28-March 3 if the semiweekly deposit rule applies.
3/10/2026Employers: Employees are required to report to you tips of $20 or more earned during February.
3/11/2026Deposit payroll tax for payments on March 4-6 if the semiweekly deposit rule applies.
3/13/2026Deposit payroll tax for payments on March 7-10 if the semiweekly deposit rule applies.
3/16/2026Social security, Medicare, and withheld in-come tax: If the monthly deposit rule applies, deposit the tax for payments made in February.
3/16/2026Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in February.
3/16/2026Deposit payroll tax for February if the monthly deposit rule applies.
3/16/2026S Corp: File Form 1120S for calendar year & pay any tax due. Furnish copy Sch. K-1 or K-3 to each shareholder. For automatic 6-month extension, file Form 7004 & deposit estimated tax. File Form 2553 to elect S Corp status beginning with calendar year 2026.
3/16/2026S Corp election: File Form 2553 to elect to be treated as an S corporation beginning with calendar year 2026. If Form 2553 is filed late, treatment will begin with calendar year 2027.
3/16/2026Partnerships: File Form 1065 for calendar year and furnish a copy of Sch. K-1 or K-3 to each partner. For automatic 6-month extension, file Form 7004.
3/17/2026Withholding Agent: File Forms 1042-S & furnish copy to income recipient. For automatic 30-day extension, file Form 8809. A separate request is required for 30-day extension to provide Forms 1042-S to recipients.
3/17/2026Foreign Trusts with a U.S. Owner: File calendar year Form 3520-A. For automatic 6-month extension, file Form 7004.
3/17/2026Withholding Agent: File Form 1042 for calendar year. For automatic 6-month extension of time to file Form 1042, file Form 7004.
3/17/2026Partnerships:  File Form 8804 and Forms 8805 for a calendar year entity. For automatic 6-month extension, file Form 7004.
3/18/2026Deposit payroll tax for payments on March 11-13 if the semiweekly deposit rule applies.
3/20/2026Deposit payroll tax for payments on March 14-17 if the semiweekly deposit rule applies.
3/25/2026Deposit payroll tax for payments on March 18-20 if the semiweekly deposit rule applies.
3/27/2026Deposit payroll tax for payments on March 21-24 if the semiweekly deposit rule applies.
3/31/2026Electronically file Forms W-2G, 1094-C, 1095-C, 1094-B, 1095-B, & 8027.
3/31/2026File Form 2290 and pay the tax for vehicles first used in February.
3/31/2026File Form 730 and pay the tax on wagers accepted during February.
3/31/2026File Form 8027 for 2025 if you are a large food or beverage establishment. This due date applies only if you electronically file.

Related

Second Quarter (April, May, June)

Third Quarter (July, August, September)

Fourth Quarter (October, November, December)

Page Last Reviewed or Updated: 02-Jan-2026