2026 IRS First Quarter Tax Deadline Calendar

2026 First Quarter IRS Tax Deadline Calendar

Timely Reminders for Payroll and Tax Compliance

January 2026

Date	Description	Add to Calendar
1/4/2026	Deposit payroll tax for payments on December 26-29, 2025, if the semiweekly deposit rule applies.
1/6/2026	Deposit payroll tax for payments on December 30-31, 2025, if the semiweekly deposit rule applies.
1/7/2026	Deposit payroll tax for payments on January 1-2, 2026, if the semiweekly deposit rule applies.
1/9/2026	Deposit payroll tax for payments on January 3-6, 2026, if the semiweekly deposit rule applies.
1/12/2026	Employers: Employees are required to report to you tips of $20 or more earned during December 2025.
1/14/2026	Deposit payroll tax for payments on January 7-9 if the semiweekly deposit rule applies.
1/15/2026	Social security, Medicare, and withheld income tax: If the monthly deposit rule applies, deposit the tax for payments made in December 2025.
1/15/2026	Deposit payroll tax for December 2025 if the monthly deposit rule applies.
1/15/2026	Individuals: Pay the final installment of your 2025 estimated tax, use Form 1040-ES.
1/15/2026	Farmers and fishers: Pay your estimated tax for 2025. Use Form 1040-ES.
1/16/2026	Deposit payroll tax for payments on January 10-13 if the semiweekly deposit rule applies.
1/22/2026	Deposit payroll tax for payments on January 14-16 if the semiweekly deposit rule applies.
1/23/2026	Deposit payroll tax for payments on January 17-20 if the semiweekly deposit rule applies.
1/28/2026	Deposit payroll tax for payments on January 21-23 if the semiweekly deposit rule applies.
1/30/2026	Deposit payroll tax for payments on January 24-27 if the semiweekly deposit rule applies.
1/31/2026	File Form 720 for the fourth quarter of 2025.

February 2026

Date	Description	Add to Calendar
2/2/2026	Individuals: File your tax return if you did not pay your last installment of estimated tax by January 15 (see Form 1040-ES).
2/2/2026	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.
2/2/2026	File Form 1099-NEC for nonemployee compensation paid in 2025, see instructions.
2/2/2026	All businesses: Give annual information statements to recipients of certain payments you made during 2025.
2/2/2026	File Form 730 and pay the tax on wagers accepted during December 2025.
2/2/2026	File Form 2290 and pay the tax for vehicles first used in December 2025.
2/2/2026	File Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due.
2/3/2026	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.
2/4/2026	Deposit payroll tax for payments on January 28-30 if the semiweekly deposit rule applies.
2/6/2026	Deposit payroll tax for payments on January 31-February 3 if the semiweekly deposit rule applies.
2/10/2026	Employers: Employees are required to report to you tips of $20 or more earned during January.
2/10/2026	File Forms 940, 941, 943, 944 and/or 945 if you timely deposited all required payments.
2/11/2026	Deposit payroll tax for payments on February 4-6 if the semiweekly deposit rule applies.
2/13/2026	Deposit payroll tax for payments on February 7-10 if the semiweekly deposit rule applies.
2/15/2026	File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in October/November/December 2025.
2/15/2026	File Form 8038-GC, Consolidated Information Return for Small Tax-Exempt Government Bond Issues.
2/17/2026	File a new Form W-4 if you claimed exemption from income tax withholding in 2025.
2/17/2026	Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients.
2/17/2026	Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in January.
2/17/2026	Deposit payroll tax for January if the monthly deposit rule applies.
2/18/2026	Begin withholding on employees who claimed exemption from withholding in 2025 but did not file a W-4 to continue withholding exemption in 2026.
2/19/2026	Deposit payroll tax for payments on February 11-13 if the semiweekly deposit rule applies.
2/20/2026	Deposit payroll tax for payments on February 14-17 if the semiweekly deposit rule applies.
2/25/2026	Deposit payroll tax for payments on February 18-20 if the semiweekly deposit rule applies.
2/27/2026	Deposit payroll tax for payments on February 21-24 if the semiweekly deposit rule applies.

March 2026

Date	Description	Add to Calendar
3/2/2026	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
3/2/2026	File Form 1096 with information returns, including Forms 1098, 1099 and W-2G for payments made during 2025.
3/2/2026	File Form 730 and pay the tax on wagers accepted during January.
3/2/2026	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.
3/2/2026	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.
3/2/2026	File Form 2290 and pay the tax for vehicles first used in January 2026.
3/4/2026	Deposit payroll tax for payments on February 25-27 if the semiweekly deposit rule applies.
3/6/2026	Deposit payroll tax for payments on February 28-March 3 if the semiweekly deposit rule applies.
3/10/2026	Employers: Employees are required to report to you tips of $20 or more earned during February.
3/11/2026	Deposit payroll tax for payments on March 4-6 if the semiweekly deposit rule applies.
3/13/2026	Deposit payroll tax for payments on March 7-10 if the semiweekly deposit rule applies.
3/16/2026	Social security, Medicare, and withheld income tax: If the monthly deposit rule applies, deposit the tax for payments made in February.
3/16/2026	Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in February.
3/16/2026	Deposit payroll tax for February if the monthly deposit rule applies.
3/16/2026	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.
3/16/2026	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.
3/16/2026	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.
3/17/2026	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.
3/17/2026	Foreign Trusts with a U.S. Owner: File calendar year Form 3520-A. For automatic 6-month extension, file Form 7004.
3/17/2026	Withholding Agent: File Form 1042 for calendar year. For automatic 6-month extension of time to file Form 1042, file Form 7004.
3/17/2026	Partnerships: File Form 8804 and Forms 8805 for a calendar year entity. For automatic 6-month extension, file Form 7004.
3/18/2026	Deposit payroll tax for payments on March 11-13 if the semiweekly deposit rule applies.
3/20/2026	Deposit payroll tax for payments on March 14-17 if the semiweekly deposit rule applies.
3/25/2026	Deposit payroll tax for payments on March 18-20 if the semiweekly deposit rule applies.
3/27/2026	Deposit payroll tax for payments on March 21-24 if the semiweekly deposit rule applies.
3/31/2026	Electronically file Forms W-2G, 1094-C, 1095-C, 1094-B, 1095-B, & 8027.
3/31/2026	File Form 2290 and pay the tax for vehicles first used in February.
3/31/2026	File Form 730 and pay the tax on wagers accepted during February.
3/31/2026	File Form 8027 for 2025 if you are a large food or beverage establishment. This due date applies only if you electronically file.

2026 IRS Tax Deadline Calendars

First Quarter Deadlines Second Quarter Deadlines Third Quarter Deadlines Fourth Quarter Deadlines

Disclaimer: This IRS deadline calendar is provided for general informational purposes only and is based on publicly available guidance from the Internal Revenue Service’s First Quarter Tax Calendar. While every effort has been made to accurately reflect IRS-published deadlines, tax laws, filing requirements, and due dates may change, vary by taxpayer situation, or be affected by weekends, federal holidays, disaster relief, or IRS administrative updates. This calendar does not constitute tax, legal, or accounting advice, and should not be relied upon as a substitute for professional guidance. Users are responsible for confirming all deadlines and obligations directly with the IRS or a qualified tax professional based on their specific business structure, filing method, and jurisdiction.

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The 2026 Q1 IRS tax deadlines represent a critical period for federal tax compliance. As business owners, HR professionals, and tax practitioners transition into the new fiscal year, mastering the 2026 tax calendar is essential for seamless payroll compliance and avoiding costly IRS penalties. The first quarter of 2026 requires an intense focus on wrapping up 2025 information reporting while executing precise estimated payments and payroll deposits for 2026. Navigating the Q1 federal tax compliance deadlines involves understanding complex statutory shifts caused by weekends and legal holidays. TimeTrex helps businesses automate and manage their payroll tax deposit schedules and electronic filing mandates to maintain strict adherence to IRS regulations.

TL:DR

The first quarter of the 2026 calendar year represents a convergence of critical regulatory timelines for taxpayers within the United States. Spanning January 1, 2026, through March 31, 2026, this period requires the finalization of the 2025 tax year through information reporting and the initiation of the 2026 tax year through estimated payments. Major themes for Q1 2026 include the impact of weekend and holiday shifts (notably the January 31 deadline moving to February 2) and the strict enforcement of the newly lowered 10-return threshold for mandatory electronic filing.

Regulatory Architecture of Q1 2026
January 2026 Tax Deadlines
February 2026 Tax Deadlines
March 2026 Tax Deadlines
Strategic Synthesis and Risk Management

Regulatory Architecture of Q1 2026

Jan 15

Estimated Tax Deadline

Feb 02

Big Filing Day (W-2/1099)

Mar 16

S-Corp & Partnership

Statutory Framework and Next Business Day Rule

The administration of federal tax deadlines is governed by a precise set of statutes that dictate not only when an obligation arises but how the timeliness of that obligation is measured. Internal Revenue Code Section 7503 acts as a vital savings clause for taxpayers. It prevents a delinquency penalty when a deadline falls on a non-business day. By law, the performance of the required act is considered timely if completed on the next succeeding business day.

The Workload Mix: Q1 2026

Composition of tax deadlines by category.

For these regulations, "Legal Holiday" refers specifically to holidays observed in the District of Columbia. The IRS National Office sets the standard based on this jurisdiction.

Holiday	Date Observed	Impact on Q1 Deadlines
New Year's Day	Thursday, January 1, 2026	Delays early January semiweekly deposits requiring three banking days.
MLK Jr. Birthday	Monday, January 19, 2026	Shifts the standard Wednesday deposit to Thursday, January 22.
Washington's Birthday	Monday, February 16, 2026	Moves February 15 deadlines to Tuesday, February 17.

Electronic Filing Mandate

A critical contextual element for 2026 is the full enforcement of the lowered electronic filing threshold mandated by Treasury Decision 9972. Previously, the threshold for mandatory e-filing was 250 returns. Regulations have drastically reduced this to just 10 returns. Crucially, this requires aggregation. If a filer has 4 Forms W-2 and 7 Forms 1099-NEC, they have a total of 11 returns and must file all of them electronically. Paper filing is now practically obsolete for most operating entities.

Payroll Deposit Regimes

Understanding the specific dates for employment tax due dates requires a mastery of the payroll deposit schedules. For the calendar year 2026, an employer's status as a Monthly or Semiweekly depositor is determined by the total tax liability reported during the Lookback Period (July 1, 2024 through June 30, 2025).

January 2026 Tax Deadlines

Payroll Deposit Intensity

Semiweekly depositors face frequent deadlines (blue) compared to monthly depositors (orange).

Payroll Deposit Deadlines

January serves as the transition point where the previous tax year is closed out via final payments, and the current tax year begins with the reset of payroll accumulators. The semiweekly schedule dictates that taxes withheld on Wednesday through Friday are due the following Wednesday, and taxes withheld Saturday through Tuesday are due the following Friday. Depositors must have at least three banking days between the end of the semiweekly period and the deposit date. Federal holidays significantly alter this schedule.

Deposit Due Date	Pay Dates Covered	Regulatory Context
January 2, 2026 (Friday)	Dec 26-29, 2025	Follows the standard Sat-Tue rule; New Year's Day falls on Thursday.
January 7, 2026 (Wednesday)	Jan 1-2, 2026	First standard Wed-Fri deadline of the new year.
January 22, 2026 (Thursday)	Jan 14-16, 2026	Shifted from Jan 21 due to MLK Jr. Day ensuring three banking days.

Tip Reporting and Estimated Tax Convergence

January 12 marks the adjusted deadline for employees to report December tips (Form 4070) to employers, shifted from the Saturday, January 10 deadline. Furthermore, January 15 is a pivotal date for the final individual estimated tax installment for 2025 (Form 1040-ES). Monthly payroll depositors must also deposit all employment taxes withheld in December 2025 by January 15, 2026.

Excise Tax Deadline

The Quarterly Federal Excise Tax Return (Form 720) covers Q4 2025. While the statutory due date is January 31, 2026, the actionable deadline moves to February 2 since January 31 falls on a Saturday.

February 2026 Tax Deadlines

FEBRUARY 2, 2026

The "Big Monday"

W-2

Furnish to Employees

1099-NEC

Nonemployee Comp

Form 941

Quarterly Return

Form 940

Annual FUTA

The Major Compliance Deadline

February is dominated by information reporting. Because January 31 is a Saturday, multiple major deadlines consolidate on Monday, February 2, 2026. This Super Monday of compliance requires businesses to align their payroll and accounting data well in advance.

Deadline Density by Month

February packs the highest variety of distinct forms to file.

Timely Depositor Extension

If an employer has deposited all FUTA or Employment Taxes in full and on time, the filing deadline for the return (Forms 941 or 940) is extended by 10 days. The extended deadline lands on Tuesday, February 10, 2026. This extension is valuable for verifying year-end data against W-2s to reduce the need for future amendments.

Washington's Birthday Shift

Statutory deadlines falling on February 15 (Sunday) or February 16 (Washington's Birthday) move to Tuesday, February 17, 2026. This impacts the expiration of Form W-4 exemptions, the furnishing of Forms 1099-B, 1099-S, and 1099-MISC to recipients, and the January monthly payroll deposit.

March 2026 Tax Deadlines

Paper Filing and ACA Deadlines

Because February 28 is a Saturday, paper filing deadlines move to March 2, 2026. This includes paper filings of Forms 1099-MISC, 1098, and W-2G. Additionally, regarding Affordable Care Act reporting, March 2 is the deadline to furnish Form 1095-C to employees, reflecting the permanent 30-day extension granted by the IRS.

March 2
ACA Reporting & 1096

Applicable Large Employers file 1094-C/1095-C. Also file Form 1096.

March 16
Pass-Through Entities

S-Corps (1120S) and Partnerships (1065) must file returns or extensions.

March 17
Foreign Trusts & Withholding

File Form 1042/1042-S and Form 3520-A for Foreign Trusts.

March 31
E-Filing Deadline

Electronic filing for Forms W-2G, 1094/1095 series, and 8027.

Pass-Through and Corporate Deadlines

March 15, 2026, is a Sunday, shifting deadlines to Monday, March 16. This is the due date for S Corporations (Form 1120-S) and Partnerships (Form 1065). S Corporation elections for the 2026 tax year (Form 2553) are also due on this date.

Entity Filing Process (Mar 16)

Step 1: Gather
Collect P&L, Balance Sheet, and ownership changes for 2025.

↓

Step 2: Prepare K-1s
Allocate income/loss to shareholders (S-Corp) or partners (Partnership).

↓

Step 3: Decide
File Return vs. File Extension (Form 7004).

Note: Mar 16 is also the deadline to file Form 2553 to elect S-Corp status for 2026.

Electronic Filing Deadline

The quarter concludes on March 31, 2026, the electronic filing deadline for Forms 1099-MISC, 1099-B, 1099-S, W-2G, 8027, and ACA Forms 1094-C/1095-C. With the new 10-return threshold, almost all businesses will be required to file electronically on this date.

Strategic Synthesis and Risk Management

The Aggregated Return Trap

The most significant risk in Q1 2026 is the aggregation rule for electronic filing. A small business with 3 employees (W-2) and 8 contractors (1099-NEC) totals 11 returns and must e-file everything. Filing paper forms when mandated to e-file results in a Failure to File penalty, as the paper form is legally deemed not filed.

Deposit Precision and Late Penalties

The Q1 calendar contains several banking day traps. Shifts on January 22 and February 19 require precise reconfiguration of automated payment systems. According to guidelines found in IRS Notice 931, the Failure to Deposit penalty is tiered, ranging from 2% to 15% depending on the days late. The IRS generally views failure to account for holidays as willful neglect.

International Exposure

International reporting forms carry disproportionate penalty risks. Errors on Form 1042-S often lead to 30% withholding assessments on the gross payment amount. Meanwhile, late filing of Form 3520-A triggers an automated minimum penalty of $10,000, which is exceptionally difficult to abate.

Automate Your 2026 Tax Compliance with TimeTrex

Navigating the Q1 2026 tax deadlines requires more than just a calendar. It requires precision, automated workflows, and an intelligent system that adapts to holiday shifts and aggregation rules. Do not let complex tax liabilities disrupt your business operations.

Explore Tax Compliance Features

Disclaimer: The content provided on this webpage is for informational purposes only and is not intended to be a substitute for professional advice. While we strive to ensure the accuracy and timeliness of the information presented here, the details may change over time or vary in different jurisdictions. Therefore, we do not guarantee the completeness, reliability, or absolute accuracy of this information. The information on this page should not be used as a basis for making legal, financial, or any other key decisions. We strongly advise consulting with a qualified professional or expert in the relevant field for specific advice, guidance, or services. By using this webpage, you acknowledge that the information is offered “as is” and that we are not liable for any errors, omissions, or inaccuracies in the content, nor for any actions taken based on the information provided. We shall not be held liable for any direct, indirect, incidental, consequential, or punitive damages arising out of your access to, use of, or reliance on any content on this page.

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