The 2025 tax year officially wraps up on December 31, 2025, but most of the important filing and payment deadlines are not due until 2026. If you run a business, manage payroll, or file using an EIN, adhering to these dates is critical for compliance. This guide walks through every key federal tax deadline tied to your 2025 activity, from year-end payroll forms to business returns and estimated payments, all due in 2026.
Summary Table: 2025 Tax Deadlines (Due in 2026)
Below is a quick-reference overview of the most important federal tax deadlines EIN-holding businesses should plan for in 2026. Each date ties back to income earned or payroll activity from the 2025 tax year.
| Deadline | What’s Due | Who It Applies To |
| Jan 15, 2026 | Final Q4 estimated tax payment | Corporations, partnerships, sole proprietors |
| Feb 2, 2026 | W-2, W-3, 1099-NEC | Employers and businesses paying contractors |
| Feb 2, 2026 | Forms 940, 941 (Q4), 944 | Employers |
| Mar 2, 2026 (paper) / Mar 31, 2026 (electronic) | Form 1099-MISC (if reporting payments other than non-employee compensation) | Businesses reporting miscellaneous income payments |
| Mar 16, 2026 | Forms 1120-S, 1065 | S Corporations and partnerships |
| Apr 15, 2026 | Forms 1120, 1040 Schedule C | C Corporations and sole proprietors |
| Sep 15, 2026 | Extended S Corp & partnership returns | Businesses with approved extensions |
| Oct 15, 2026 | Extended C Corp & individual returns | Businesses and individuals with extensions |
This table is a reference overview. The sections below explain what each deadline means, who needs to file, and why it matters.
Q4 2025 & Year-End Filing Deadlines
Several key deadlines land early in 2026 and relate directly to how your business completed its activity in 2025.
January 15, 2026 – Final Q4 Estimated Tax Payment
This payment covers income earned in the fourth quarter of 2025. It applies to businesses and individuals required to make quarterly estimated tax payments and helps avoid underpayment penalties.
February 2, 2026 (moved from January 31)
Because January 31 falls on a weekend, multiple deadlines shift to February 2.
- Form W-2 and W-3 must be furnished to employees and filed with the Social Security Administration. These forms report employee wages and withheld taxes for 2025.
- Forms 1099-NEC and 1099-MISC must be sent to contractors, with IRS filing deadlines varying by form. They report non-employee compensation and other qualifying payments.
- Form 940 is the annual FUTA return, reporting federal unemployment taxes owed by employers.
- Form 944 applies to eligible small employers approved to file annually instead of quarterly.
- Form 941 (Q4) reports payroll taxes withheld and owed for October through December 2025.
Each of these filings confirms that payroll and contractor payments were reported correctly to the IRS.
Business Tax Return Deadlines
Business income tax returns tied to the 2025 tax year are mostly due in spring 2026.
March 16, 2026
This deadline applies to:
- Form 1120-S for S Corporations.
- Form 1065 for partnerships.
The date is adjusted from March 15 because it falls on a Sunday. These returns report income, deductions, and pass-through allocations to owners.
April 15, 2026
This is the filing deadline for:
- Form 1120 for C Corporations.
- Form 1040 with Schedule C for sole proprietors using an EIN.
Even if no tax is owed, filing on time keeps your entity compliant and avoids unnecessary penalties.
Extensions
- To request an extension, businesses must file Form 7004, and individuals must file Form 4648 by April 15.
- Approved extensions move the deadlines to September 15, 2026, for partnerships and S Corps, and October 15, 2026, for C Corps and individuals.
Extensions delay filing, not payment, so any expected tax should still be paid by April 15.
Estimated Tax Deadlines for 2025 Income
Some estimated tax payments for 2025 income are made during 2026.
The January 15, 2026, estimated payment is the final installment covering 2025 earnings. It applies to businesses and individuals who don’t have enough tax withheld throughout the year.
Paying this installment on time helps pass-through entities and self-employed professionals reduce penalties and remain current with the IRS.
Payroll Filing Deadlines (2026 Wages)
Payroll reporting continues on a regular schedule into 2026 for wages paid during the 2026 calendar year.
Quarterly Form 941 deadlines
Form 941 is due on the following dates for wages paid in 2026:
- April 30, 2026.
- July 31, 2026.
- October 31, 2026.
- January 31, 2027 (Q4 2026.)
Only Q4 wages paid in 2025 are reported on the February 2, 2026 filing.
Also due in early 2026
- Form 940 (FUTA) for 2025 wages is due February 2, 2026.
- Form 944, for approved small employers, is also due February 2, 2026.
Payroll forms are closely monitored by the IRS, so accuracy and timing matter here more than almost anywhere else.
EIN Compliance Reminder
If your business has an EIN, filing requirements still apply even if there was little or no activity in 2025. The IRS expects returns tied to every active EIN on record. Failing to file required forms for three consecutive years can result in the IRS marking the tax account linked to your EIN as inactive, which can create serious problems when reopening accounts or filing late returns. Since 2026 is the filing year for 2025 EIN-linked activity, it’s wise to confirm your EIN is active and properly recognized before you file.
Final Filing Tips
Tax deadlines don’t always land where you expect, especially when weekends and holidays push dates forward. Knowing the adjusted deadlines for 2026 helps you plan and avoid last-minute stress. Use this guide as a reference point for every major EIN-related filing tied to your 2025 tax year. Preparation minimizes compliance risk and avoids unnecessary penalties.
Before filing your 2025 return, make sure your EIN is active and up to date. Use EINsearch’s EIN Lookup Tool to confirm your entity’s status and avoid IRS delays before they start.
