The tax and filing deadlines small business owners actually need to know, in plain English. No digging through IRS pages. I keep this page current, so bookmark it and check back.
Quarterly Estimated Tax Payments
- Q4 2025 payment: January 15, 2026
- Q1 2026 payment: April 15, 2026
- Q2 2026 payment: June 15, 2026
- Q3 2026 payment: September 15, 2026
- Q4 2026 payment: January 15, 2027
Business Tax Return Deadlines
- S-corps & partnerships (Form 1120-S / 1065): March 16, 2026
- Sole proprietors & individuals (Form 1040 / Schedule C): April 15, 2026
- C-corporations (Form 1120): April 15, 2026
- Extended S-corp & partnership returns: September 15, 2026
- Extended individual, sole prop & C-corp returns: October 15, 2026
S-Corp Election
Thinking about electing S-corp status for 2026? Form 2553 is due March 16, 2026 for existing calendar-year businesses. Just starting a new entity? You get 2 months and 15 days from the date it’s formed.
1099 Filing
- 1099-NEC / 1099-MISC for 2025 payments: due February 2, 2026 (the $600 threshold still applies)
- 1099-NEC / 1099-MISC for 2026 payments: due February 1, 2027, the first year of the new $2,000 reporting threshold
New tax law raised the 1099 reporting threshold from $600 to $2,000, the first change in over 70 years. It applies to payments made starting January 1, 2026, so you’ll still use the old $600 rule when you file for 2025.
Other Dates Worth Knowing
- W-2s to employees & the SSA: February 2, 2026
Deadlines shift when they land on a weekend or holiday, and tax law can change. This page reflects current guidance as of September 2026, so when in doubt, confirm specifics with your tax professional.
Not keeping track of all this on your own anymore sounds pretty good, right?