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First Quarter -
Tax Calendar

There are deadlines and dates that you should know about. Use this calendar to help you avoid missing important deadlines. *Payments must be scheduled by 8pm ET at least one calendar day before the tax due date.*

February 2026

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 2026

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.