Events

Deposit payroll tax for payments on January 21-23 if the semiweekly deposit rule applies.

Deposit payroll tax for payments on January 24-27 if the semiweekly deposit rule applies.

File Form 720 for the fourth quarter of 2025.

Individuals: File your tax return if you did not pay your last installment of estimated tax by January 15 (see Form 1040-ES).

Furnish Forms 1098, 1099, & W-2G to recipients for certain payments during 2025. Employers: Furnish Form W-2 to employees who worked for you in 2025.

File Form 1099-NEC for nonemployee compensation paid in 2025, see instructions.

All businesses: Give annual information statements to recipients of certain payments you made during 2025.

File Form 730 and pay the tax on wagers accepted during December 2025.

File Form 2290 and pay the tax for vehicles first used in December 2025.

File Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due.

File Form 730 and pay the tax on wagers accepted during December 2025.

Form 940 for 2025. If undeposited tax is $500 or less, you pay with your return or deposit it. If more than $500, must be deposited. If deposited timely, properly, and in full, file by February 10.

Deposit payroll tax for payments on January 28-30 if the semiweekly deposit rule applies.

Deposit payroll tax for payments on January 31-February 3 if the semiweekly deposit rule applies.

Employers: Employees are required to report to you tips of $20 or more earned during January.

File Forms 940, 941, 943, 944 and/or 945 if you timely deposited all required payments.

Deposit payroll tax for payments on February 4-6 if the semiweekly deposit rule applies.

Deposit payroll tax for payments on February 7-10 if the semiweekly deposit rule applies.

File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in October/November/December 2025.

File Form 8038-GC, Consolidated Information Return for Small Tax-Exempt Government Bond Issues.

File a new Form W-4 if you claimed exemption from income tax withholding in 2025.

Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients.

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in January.

Deposit payroll tax for January if the monthly deposit rule applies.

Begin withholding on employees who claimed exemption from withholding in 2025 but did not file a W-4 to continue withholding exemption in 2026.

Deposit payroll tax for payments on February 11-13 if the semiweekly deposit rule applies.

Deposit payroll tax for payments on February 14-17 if the semiweekly deposit rule applies.

Deposit payroll tax for payments on February 18-20 if the semiweekly deposit rule applies.

Deposit payroll tax for payments on February 21-24 if the semiweekly deposit rule applies.