February Tax Filing Deadline

Form 1099 due to recipients of certain payments made during 2025 for interest, rent, contract labor, veterinarian services, etc., including the new 1099-NEC Form. Provide employees copy of Form W-2 for 2025.

Farm employers file Form 943 to report social security and Medicare wages, and withholdings. Non-farm employers file form 941 for the fourth quarter to report social security and Medicare wages, and withholdings. Employers file form 940 for federal unemployment tax.