Individuals — File a 2025 income tax return (Form 1040 or Form 1040-SR) and pay any tax due to avoid penalties for underpaying the January 15 installment of estimated taxes.

Employers 

• Provide Form 1098, Form 1099-MISC (except for those that have a February 17 deadline), Form 1099-NEC, and Form W-2G to recipients.
• Provide 2025 Form W-2 to employees.
• File Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all 2025 Forms W-2 with the Social Security Administration.
• File Form 1099-NEC for nonemployee compensation paid in 2025 with the IRS.
• File 2025 Forms 940 (FUTA), 941 (Q4), 943, 944, and 945 (nonpayroll), and pay any undeposited tax, unless the full tax was deposited timely (in which case the deadline is February 10).

Individuals — Report January 2026 tip income of $20 or more to their employers. (Form 4070).

Employers — file Form 941 for Q4 2025 and Forms 940, 943, 944, and 945 for 2025 if all associated taxes were deposited timely, properly, and in full. 

Individuals — File a new Form W-4 to continue claiming exemption from federal income tax withholding for 2026.

Employers

• Deposit Social Security, Medicare, and withheld income taxes, as well as nonpayroll withheld income tax for January 2026 if the monthly deposit rule applies.
• Provide Form 1099-B, Form 1099-S, and specific Form 1099-MISC forms (substitute payments and gross proceeds paid to an attorney) to recipients.

Farmers & Fishermen — File their 2025 income tax return (Form 1040 or 1040-SR) and pay all tax due if they did not pay their 2025 estimated tax by January 15.

Businesses — File paper information returns (Forms 1097, 1098, 1099—except 1099-NEC, 3921, 3922, and W-2G) with the IRS, accompanied by Form 1096.

Payers of Gambling Winnings — File Form 1096 along with Copy A of all 2025 Forms W-2G (paper filing).

Applicable Large Employers

• File paper Forms 1094-C and 1095-C with the IRS; other minimum essential coverage providers file paper Forms 1094-B and 1095-B.
• Provide Form 1095-C to full-time employees, and other providers of minimum essential coverage provide Form 1095-B to responsible individuals.

Calendar-year Partnerships — File a 2025 return (Form 1065) and provide Schedule K-1 and, if applicable, Schedule K-3 to partners, or file Form 7004 for an automatic six-month extension.

Calendar-Year S Corporations — File a 2025 income tax return (Form 1120-S), pay any tax due, and provide Schedule K-1 and, if applicable, Schedule K-3 to shareholders, or file Form 7004 for an automatic six-month extension and deposit estimated tax.

Employers — Deposit Social Security, Medicare, and withheld income taxes, as well as nonpayroll withheld tax for February 2026 if the monthly deposit rule applies.

Employers — Electronically file Forms 1097, 1098, 1099 (except 1099-NEC), 3921, 3922, and W-2G

Individuals — Report March 2026 tip income of $20 or more to employers (Form 4070).

Individuals

• File 2025 income tax return (Form 1040 or 1040-SR) and pay any tax due, or file for an automatic six-month extension (Form 4868) and pay estimated tax owed. (Taxpayers who live outside the United States and Puerto Rico or serve in the military outside these two locations are allowed an automatic two-month extension without requesting an extension.) 
• Pay the first installment of 2026 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.
• Make 2025 contributions to a traditional IRA or Roth IRA (even if a 2025 income tax return extension is filed).
• Make 2025 contributions to a SEP or certain other retirement plans (unless a 2025 income tax return extension is filed).
• File a 2025 gift tax return (Form 709) or file for an automatic six-month extension (Form 8892). Pay any gift tax due. File for an automatic six-month extension (Form 4868) to extend both Form 1040 and Form 709 if no gift tax is due.

Household employers — File Schedule H (Form 1040) with Form 1040 or 1040-SR if applicable.

Calendar-year trusts and estates — File a 2025 income tax return (Form 1041) or file for an automatic five-and-a-half-month extension (Form 7004) (six-month extension for bankruptcy estates). Pay any income tax due.

Calendar-Year Corporations

• File 2025 income tax return (Form 1120) and pay any tax due, or file Form 7004 for an automatic six-month extension and deposit estimated tax. 
• Pay the first installment of 2026 estimated income taxes.

Employers — Deposit Social Security, Medicare, and withheld income taxes, as well as nonpayroll withheld income tax for March 2026 if the monthly deposit rule applies.

Individuals — Report April 2026 tip income of $20 or more to their employers.

Employers — File Q1 2026 Form 941 if all deposits were made timely, properly, and in full.

Employers — Deposit Social Security, Medicare, and withheld income taxes, as well as nonpayroll withheld income tax for April 2026 if the monthly deposit rule applies.

Calendar-year exempt organizations — File a 2025 information return (Form 990, Form 990-EZ, or Form 990-PF) or file for an automatic six-month extension (Form 8868). Pay any tax due.

Calendar-year small exempt organizations (with gross receipts normally of $50,000 or less) — File a 2025 e-Postcard (Form 990-N) if not filing Form 990 or Form 990-EZ.

Individuals who are U.S. citizens or resident aliens living and working (or on military duty) outside the United States and Puerto Rico — File 2025 Form 1040/1040-SR and pay tax, interest, and penalties, or file for an additional 4-month extension (Form 4868).

Individuals — Pay the second installment of 2026 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.

Calendar-year corporations — Pay the second installment of 2026 estimated income taxes, completing Form 1120-W for the corporation’s records.

Employers — Deposit Social Security, Medicare, and withheld income taxes, as well as nonpayroll withheld income tax for May 2026 if the monthly deposit rule applies.