January 2026
| January 15 | Individuals — Pay fourth installment of 2025 estimated tax (Form 1040‑ES). |
| January 15 | Employers — Deposit Social Security, Medicare, and withheld income taxes for December 2025 if the monthly deposit rule applies. |
| January 31 | Employers — Furnish 2025 Form W‑2 to employees and file with SSA. |
| January 31 | Businesses — File certain information returns (Forms 1099‑NEC, 1099‑MISC). |
February 2026
| February 10 | Individuals — Report January tip income of $20 or more to employers (Form 4070). |
| February 17 | Employers — Deposit Social Security, Medicare, and withheld income taxes for January if the monthly deposit rule applies. |
| February 17 | Employers — Deposit nonpayroll withheld income tax for January if the monthly deposit rule applies. |
March 2026
| March 10 | Individuals — Report February tip income of $20 or more to employers (Form 4070). |
| March 16 | Calendar‑year partnerships and S corporations — File 2025 income tax returns (Forms 1065, 1120‑S) or request extension. |
| March 16 | Employers — Deposit Social Security, Medicare, and withheld income taxes for February if the monthly deposit rule applies. |
April 2026
| April 10 | Individuals — Report March tip income of $20 or more to employers (Form 4070). |
| April 15 | Individuals — File 2025 income tax return (Form 1040 or 1040‑SR) or request extension. |
| April 15 | Individuals — Pay first installment of 2026 estimated tax (Form 1040‑ES). |
| April 15 | Calendar‑year C corporations — File 2025 income tax return (Form 1120) or request extension. |
May 2026
| May 11 | Individuals — Report April tip income of $20 or more to employers (Form 4070). |
| May 15 | Employers — Deposit Social Security, Medicare, and withheld income taxes for April if the monthly deposit rule applies. |
June 2026
| June 10 | Individuals — Report May tip income of $20 or more to employers (Form 4070). |
| June 15 | Individuals — Pay second installment of 2026 estimated tax (Form 1040‑ES). |
| June 15 | Calendar‑year corporations — Pay second installment of 2026 estimated income tax. |
July 2026
| July 10 | Individuals — Report June tip income of $20 or more to employers (Form 4070). |
| June 15 | Employers — Deposit Social Security, Medicare, and withheld income taxes for June if the monthly deposit rule applies. |
August 2026
| August 10 | Individuals — Report July tip income of $20 or more to employers (Form 4070). |
| August 17 | Employers — Deposit Social Security, Medicare, and withheld income taxes for July if the monthly deposit rule applies. |
September 2026
| September 10 | Individuals — Report August tip income of $20 or more to employers (Form 4070). |
| September 15 | Individuals — Pay third installment of 2026 estimated tax (Form 1040‑ES). |
| September 15 | Calendar‑year corporations — Pay third installment of 2026 estimated income tax. |
October 2026
| October 13 | Individuals — Report September tip income of $20 or more to employers (Form 4070). |
| October 15 | Individuals — File 2025 income tax return if extension was filed. |
| October 15 | Calendar‑year C corporations — File 2025 income tax return if extension was filed. |
November 2026
| November 10 | Individuals — Report October tip income of $20 or more to employers (Form 4070). |
| November 16 | Employers — Deposit Social Security, Medicare, and withheld income taxes for October if the monthly deposit rule applies. |
December 2026
| December 10 | Individuals — Report November tip income of $20 or more to employers (Form 4070). |
| December 15 | Calendar‑year corporations — Pay fourth installment of 2026 estimated income tax. |
| December 15 | Employers — Deposit Social Security, Medicare, and withheld income taxes for November if the monthly deposit rule applies. |