Upcoming Tax Deadlines

Staying ahead of important tax deadlines helps ensure smooth operations and avoid unnecessary penalties. Each month, we highlight key due dates so you know exactly what’s coming up and can plan accordingly. Be sure to review the items below and reach out if you have any questions or need assistance with compliance.

January

Day

12 Employees Who Work for Tips– If you received $20 or more in tips during December, report them to your employer. See Pub. 531, Reporting Tip Income, for more information on how to report tips to your employer.

15 Farmers and Fishermen– Pay your estimated tax for 2025. See Form 1040-ES for more information, including how to make estimated tax payments electronically. You have until April 15 to file your 2025 income tax return (Form 1040 or Form 1040-SR). If you don’t pay your estimated tax by January 15, you must file your 2025 return and pay all tax due by March 2, 2026, to avoid an estimated tax penalty.

15 Individuals– Make a payment of your estimated tax for 2025 if you didn’t pay your income tax for the year through withholding (or didn’t pay in enough tax that way). See Form 1040-ES for more information, including how to make estimated tax payments electronically. This is the final installment date for 2025 estimated tax payments. However, you don’t have to make this payment if you file your 2025 return (Form 1040 or Form 1040-SR) and pay all tax due by February 2, 2026.

15 Individuals– Make a payment of your estimated tax for 2025 if you didn’t pay your income tax for the year through withholding (or didn’t pay in enough tax that way). See Form 1040-ES for more information, including how to make estimated tax payments electronically. This is the final installment date for 2025 estimated tax payments. However, you don’t have to make this payment if you file your 2025 return (Form 1040 or Form 1040-SR) and pay all tax due by February 2, 2026.

February

Day

2 Payers of Nonemployee Compensation– File Form 1099-NEC for nonemployee compensation paid in 2025.

2 Businesses– Give annual information statements to recipients of certain payments you made during 2025. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. Payments that may be covered include the following.

• Cash payments for fish (or other aquatic life) purchased from anyone engaged in the trade or business of catching fish.

• Compensation for workers who aren’t considered employees (including fishing boat proceeds to crew members).

• Dividends and other corporate distributions.

• Interest.

• Rent.

• Royalties.

• Payments of Indian gaming profits to tribal members.

• Profit-sharing distributions.

• Retirement plan distributions.

• Original issue discount.

• Prizes and awards.

• Medical and health care payments.

• Debt cancellation (treated as payment to debtor).

• Cash payments over $10,000.

See the Instructions for Form 8300. See theGeneral Instructions for Certain Information Returnsfor information on what payments are covered, how much the payment must be before a statement is required, which form to use, when to file, and extensions of time to provide statements to the IRS. Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-S, Proceeds From Real Estate Transactions; and certain reporting on Form 1099-MISC, Miscellaneous Information, are due to recipients by February 17.

2 Individuals who must make estimated tax payments– If you didn’t pay your last installment of estimated tax by January 15, you may choose (but aren’t required) to file your income tax return (Form 1040 or Form 1040-SR) for 2025 by February 2. Filing your return and paying all tax due by February 2 prevents any penalty for late payment of the last installment. If you can’t file and pay your tax by February 2, file and pay your tax by April 15.

10 Employees Who Work for Tips– If you received $20 or more in tips during January, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.

17 Businesses– Give annual information statements to recipients of certain payments you made during 2025. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. This due date applies only to the following types of payments.

• All payments reported on Form 1099-B.

• All payments reported on Form 1099-S.

• Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 10 of Form 1099-MISC.

10 Individuals– If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.

March

Day

2 Businesses– File information returns (for example, certain Forms 1099) for certain payments you made during 2025. These payments are described under All businesses under February 2, earlier. However, Form 1099-NEC reporting nonemployee compensation must be filed by February 2. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a return is required, which form to use, and extensions of time to file. If you file Forms 1097, 1098, 1099 (except a Form 1099-NEC reporting nonemployee compensation), 3921, 3922, or W-2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms generally remains February 2.

2 Farmers and Fishermen– File your 2025 income tax return (Form 1040 or Form 1040-SR) and pay all tax due. However, you have until April 15 to file if you paid your 2025 estimated tax by January 15, 2026.

10 Employees Who Work for Tips– If you received $20 or more in tips during February, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.

16 S Corporation Election– File Form 2553 to elect to be treated as an S corporation be-ginning with calendar year 2026. If Form 2553 is filed late, S corporation treatment will begin with calendar year 2027.

16 S Corporations– File a 2025 calendar year income tax return (Form 1120-S) and pay any tax due. Provide each shareholder with a copy of their Schedule K-1 (Form 1120-S), Shareholder’s Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1120-S), and, if applicable, Schedule K-3 (Form 1120-S), Shareholder’s Share of Income, Deductions, Credits, etc.—International, or substitute Schedule K-3 (Form 1120-S). To request an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in tax. Then, file the return; pay any tax, interest, and penal-ties due; and provide each shareholder with a copy of their Schedule K-1 (Form 1120-S) and, if applicable, Schedule K-3 (Form 1120-S) by September 15.

16 Partnerships– File a 2025 calendar year return (Form 1065). Provide each partner with a copy of their Schedule K-1 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1065), and, if applicable, Schedule K-3 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc.—International, or substitute Schedule K-3 (Form 1065). To request an automatic 6-month extension of time to file the return, file Form 7004. Then, file the return and provide each partner with a copy of their final or amended (if required) Schedule K-1 (Form 1065) and, if applicable, Schedule K-3 (Form 1065) by September 15.

16 Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G– File Forms 1097, 1098, 1099 (except a Form 1099-NEC reporting nonemployee compensation), 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see All businesses under March 2, earlier. The due date for giving the recipient these forms generally remains February 2. For information about filing Forms 1097, 1098, 1099, 3921, 3922, and W-2G electronically, see Pub. 1220.