Due Dates

Calendar

Deadlines

Year

Upcoming events

January 2026
10 Saturday	Employees Who Work For Tips Employees who work for tips - If you received $20 or more in tips during December, report them to your employer. You can use Form 4070 Employee's Report of Tips to Employer.
15 Thursday	Farmers and Fishermen Farmers and Fishermen - Pay your estimated tax for this year using Form 1040ES. You have until April 15 to file this year's income tax return (Form 1040). If you don't pay your estimated tax by January 15, you must file this year's return and pay any tax due by March 1 to avoid an estimated tax penalty.
	Individuals Individuals - Make a payment of your estimated tax for this year if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES. This is the final installment date for this year's estimated tax. However, you do not have to make this payment if you file this year's return (Form 1040) and pay any tax due by January 31 of the following year.
	Employers Employers - Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in December.
	Employers Employers - Social Security, Medicare and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in December of this year.
31 Saturday	Employers Employers - File Form W-3 with Copy A of all Forms W-2 issued for the current tax year. File Form 1099-MISC with the IRS when you are reporting non-employee compensation payments in box 7.
	Employers Employers - Give annual information Forms 1098, 1099 and W-2G to recipients for certain payments made during the year.
	Employers Employers - Give your employees their copies of Form W-2 for the previous year. If an employee agreed to receive Form W-2 electronically, post it on a website accessible to the employee and notify the employee of the posting by January 31st.
	Employers Employers - Nonpayroll taxes. File Form 945 to report income tax withheld for this year on all nonpayroll items, including backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal members. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the year in full and on time, you have until February 12 to file the return.
	Employers Employers - Social Security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of this year. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until February 10 to file the return.