Missing a tax deadline is one of the most expensive mistakes a small business owner can make, and it is almost always avoidable. The IRS charges a failure-to-file penalty of 5% of unpaid tax per month (up to 25%), plus separate penalties for paying late, and payroll deposit penalties can reach 15% of the amount owed. Most of these penalties come from owners simply not knowing a date was coming.
This calendar lays out the key federal tax deadlines for 2026 in the order you will meet them, with the forms involved and a practical note on what to have ready. Because it is already October, we flag what is still ahead this year and what to prepare for early 2027. Weekend and holiday dates have been shifted to the next business day, as the IRS does.
Important: dates can change because of disaster-area relief, new legislation, or your fiscal-year choice. Always confirm against IRS.gov and your state revenue department, and talk to a CPA about your specific situation.
Federal Tax Deadlines for Small Businesses in 2026
January and February
- January 15: Fourth-quarter 2025 estimated tax payment due (Form 1040-ES) for sole proprietors, partners, and S-corp shareholders.
- February 2: Form W-2 to employees and to the SSA; Form 1099-NEC to contractors and to the IRS; Form 941 for Q4; Form 940 (FUTA). January 31 falls on a Saturday in 2026, so the deadline moves to Monday.
- Late February to March: Send Form 1099-MISC to recipients (due February 2) and file with the IRS by March 2 on paper or March 31 electronically.
March and April
- March 16: Partnership (Form 1065) and S-corporation (Form 1120-S) returns due, along with Schedules K-1 for owners. Extension (Form 7004) pushes this to September 15.
- April 15: Individual returns (Form 1040 with Schedule C for sole proprietors and single-member LLCs) and C-corporation returns (Form 1120) due. First-quarter 2026 estimated payments are also due, and so are Form 4868 or 7004 extension requests.
- April 30: Form 941 for Q1 (payroll taxes withheld Jan to Mar).
June through September
- June 15: Second-quarter estimated tax payment (individuals and corporations).
- July 31: Form 941 for Q2.
- September 15: Third-quarter estimated tax payment, plus extended 1065 and 1120-S returns.
October through December (still ahead)
- October 15: Extended Form 1040 and extended C-corporation returns due.
- November 2: Form 941 for Q3. October 31 is a Saturday, so it moves to Monday.
- December 15: Fourth-quarter estimated payment for calendar-year C-corporations.
- December 31: Last day to make equipment purchases, retirement plan contributions for many plan types, and year-end payroll bonuses that count toward 2026. This is a planning date, not a filing date.
- January 15, 2027: Fourth-quarter 2026 estimated payment for individuals and pass-through owners.
- February 1, 2027: W-2s, 1099-NECs, Form 941 (Q4), and Form 940 for the 2026 tax year.
Payroll Tax Deposit Deadlines: Do Not Confuse Them With Filing Dates
Filing Form 941 each quarter is separate from depositing the taxes. Most small employers are monthly depositors, which means federal income tax withholding and Social Security and Medicare taxes are due by the 15th of the following month. Larger employers (more than $50,000 in reported tax during the lookback period) deposit semiweekly. Deposit through EFTPS or your payroll provider, and never use payroll withholdings to cover cash shortfalls: those are trust-fund taxes, and the IRS can hold owners personally liable. If payroll is a headache, our online payroll services handle deposits and filings for you.
State and Local Deadlines Worth Adding to Your Calendar
Federal dates are only half the picture. Depending on where you operate, add these to your calendar:
- Sales and use tax: Monthly, quarterly, or annual filings depending on your volume and state. These often fall on the 20th or the last day of the month.
- State income and franchise tax: Many states follow the federal calendar, but some differ by a few weeks.
- Annual reports and LLC fees: Secretary of State filings, such as California’s annual LLC tax, have their own deadlines.
- Local business licenses and property taxes: Usually annual and easy to overlook.
A Practical Tax Deadline Checklist
- Put every date above into a shared calendar with reminders 30 days and 7 days ahead.
- Close your books monthly so quarterly estimates are based on real profit, not guesses.
- Reconcile bank and credit card accounts before each quarterly estimate. See our bookkeeping services if you want that done for you.
- Collect a W-9 from every contractor before the first payment so 1099s are painless.
- Set aside money for taxes each month in a separate savings account. Many owners reserve 25 to 30% of net profit as a starting point, then adjust with a CPA.
- If you cannot file on time, file an extension. It extends time to file, not time to pay.
How Good Bookkeeping Makes Deadlines Easier
Every item on this calendar depends on accurate books. Estimated payments require current profit figures, 1099s require clean vendor records, and your return depends on correctly categorized expenses. Whether you use QuickBooks or Xero, a monthly close routine means tax time is a review, not a scramble. You can see everything we offer on our services page, and our pricing is published openly.
Frequently Asked Questions
What happens if I miss a tax deadline?
The IRS assesses a failure-to-file penalty (generally 5% of the unpaid tax per month, up to 25%) and a failure-to-pay penalty (0.5% per month), plus interest. Filing late costs far more than paying late, so file or extend even if you cannot pay in full. Penalty relief such as first-time abatement may be available.
Do I need to pay estimated taxes if I operate as an LLC?
Generally yes, if you expect to owe $1,000 or more when you file. Single-member and multi-member LLCs taxed as sole proprietorships or partnerships pay estimates through the owners. LLCs taxed as S-corps usually handle it through payroll and shareholder estimates.
Does an extension give me more time to pay?
No. An extension gives you more time to file, but taxes are still due on the original date. Pay your best estimate by then to limit penalties and interest.
When are 1099-NEC forms due?
Generally January 31 each year, both to the contractor and the IRS. In 2026 the date moves to February 2 because of the weekend, and for the 2026 tax year it moves to February 1, 2027.
This article is general information, not tax or legal advice. Rules and dates change, so confirm with the IRS or a licensed CPA before you act.
Never Miss a Deadline Again
Our team keeps your books current so every filing date is covered. Contact Ask For CPA today for a free consultation.
