Events

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.

File paper Forms 1094-C and 1095-C with IRS if you are an Applicable Large Employer; For all other providers file paper Forms 1094-B and 1095-B with the IRS

File Form 1096 with information returns, including Forms 1098, 1099 and W-2G for payments made during 2025.

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

Farmers and fishers: File Form 1040 and pay any tax due. However, you have until April 15 to file if you paid your 2025 estimated tax payments by January 15, 2026.

Applicable Large Employers: Provide Forms 1095-C to full time employees; For all other providers of minimum essential coverage, provide Forms 1095-B to responsible individuals. If filing electronically, due date will be extended to March 31.

File Form 2290 and pay the tax for vehicles first used in January 2026.

Deposit payroll tax for payments on February 25-27 if the semiweekly deposit rule applies.

Deposit payroll tax for payments on February 28-March 3 if the semiweekly deposit rule applies.

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

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

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

Social security, Medicare, and withheld in-come tax: If the monthly deposit rule applies, deposit the tax for payments made in February.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in February.

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

S Corp: File Form 1120S for calendar year & pay any tax due. Furnish copy Sch. K-1 or K-3 to each shareholder. For automatic 6-month extension, file Form 7004 & deposit estimated tax. File Form 2553 to elect S Corp status beginning with calendar year 2026.

S Corp election: File Form 2553 to elect to be treated as an S corporation beginning with calendar year 2026. If Form 2553 is filed late, treatment will begin with calendar year 2027.

Partnerships: File Form 1065 for calendar year and furnish a copy of Sch. K-1 or K-3 to each partner. For automatic 6-month extension, file Form 7004.

Withholding Agent: File Forms 1042-S & furnish copy to income recipient. For automatic 30-day extension, file Form 8809. A separate request is required for 30-day extension to provide Forms 1042-S to recipients.

Foreign Trusts with a U.S. Owner: File calendar year Form 3520-A. For automatic 6-month extension, file Form 7004.

Withholding Agent: File Form 1042 for calendar year. For automatic 6-month extension of time to file Form 1042, file Form 7004.

Partnerships: File Form 8804 and Forms 8805 for a calendar year entity. For automatic 6-month extension, file Form 7004.

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

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

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

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

Electronically file Forms W-2G, 1094-C, 1095-C, 1094-B, 1095-B, & 8027.

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

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

File Form 8027 for 2025 if you are a large food or beverage establishment. This due date applies only if you electronically file.

Deposit payroll tax for payments on March 25-27 if the semiweekly deposit rule applies.

Deposit payroll tax for payments on March 28-31 if the semiweekly deposit rule applies.