January
January 15:
Individuals make a payment of your estimated tax for 2025 if you didn't pay your income tax for the year through withholding (or didn't pay in enough tax that way) via Form 1040-ES.
Farmers and fishermen pay your estimated tax for 2025 using Form 1040-ES – if you pay your tax in full, you have until April 15 to file your 2025 income tax return. If you don't pay your estimated tax by January 15, you must file your 2025 return and pay any tax due by March 2, 2026, to avoid an estimated tax penalty.
February
February 2:
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 4th quarter to report social security and Medicare wages, and withholdings.
Employers file form 940 for federal unemployment tax.
March
March 2:
Payers must file Forms 1099 and 1096 (other than 1099-NEC, which is due February 2) with the IRS. If these forms are e-filed, the deadline is extended to March 31.
Qualifying farmers file individual tax return (Form 1040) and pay tax due if no safe estimated tax amount paid in and owe over $1,000 in tax.
March 16:
S Corporations file a 2025 calendar year income tax return (Form 1120S). Provide each shareholder with a copy of Schedule K-1. If not able to file, file Form 7004 to request an automatic six-month extension.
Partnerships and LLCs taxed as a partnership file a 2025 calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1. If not able to file, file Form 7004 to request an automatic six-month extension.
April
April 15:
Individuals file a 2025 income tax return (Form 1040) and pay any tax due. If not able to file, file Form 4868 to request an automatic six-month extension. Any tax due must be paid with the extension.
First quarter estimate is due for 2026 for individuals paying estimated taxes.
To view the rest of the 2026 winter Partners articles please click here.
