2025 FILING DATES

The 2025 tax year main deadline for filing federal income tax returns is April 15, 2026

• February 2, 2026: Deadline for filing most 1099 forms. This includes the 1099-NEC (Nonemployee Compensation)

• March 2, 2026: Deadline for 1099 Paper Forms

• Individual Filers and Self-Employed Filers: April 15, 2026

• S Corp: March 16, 2026

• C Corp: April 15, 2026

• Single-Member LLCs: April 15, 2026

• Multi-Member LLCs: March 16, 2026

2025 / 2026 Estimated Tax Payment Dates

• January 15, 2026 - Make last 2025 estimated tax payment

• April 15, 2026 - First 2026 estimated tax payment due

• June 15, 2026 - Second 2026 estimated tax payment due

• September 15, 2026 - Third 2026 estimated tax payment due

Tax Document Dates

• February 2, 2026 - Deadline for employers to file Form W-2s with the IRS, unless filed electronically for 2025 forms

• February 2, 2026 - Deadline for reporting payments to contract workers on Form 1099-MISC for 2025