Important Tax Dates for Small Businesses in 2026

Jim Richter
1 hour ago
3 min read

As a small business owner, staying on top of tax deadlines is essential to avoid penalties and keep your operations running smoothly. Below is a clear timeline of key dates for the 2026 tax season, along with an important update on 1099 reporting requirements.

January

January 15, 2026 – Fourth-quarter 2025 estimated tax payment due (Form 1040-ES).
January 31, 2026 – Deadline to issue W-2 and 1099 forms to employees and contractors. Since January 31 falls on a Saturday, the effective due date is February 2, 2026.

February

February 2, 2026 – File W-2 and 1099 forms with the SSA and IRS if filing electronically. Paper filers have until March 2, 2026.

March

March 16, 2026 – Tax returns due for S corporations and partnerships (Forms 1120-S and 1065). Also furnish Schedule K-1 to owners.

April

April 15, 2026 –
Tax Day: File C corporation returns (Form 1120) and individual returns (Form 1040).
First-quarter 2026 estimated tax payment due.
Deadline to request an extension (Forms 4868 or 7004).

June

June 15, 2026 – Second-quarter estimated tax payment due.

September

September 15, 2026 –
Third-quarter estimated tax payment due.
Extended deadline for S-corp and partnership returns (if extension was filed).

October

October 15, 2026 – Extended deadline for C-corp and individual returns (if extension was filed).

Looking Ahead

January 15, 2027 – Fourth-quarter 2026 estimated tax payment due.

Important Update: 1099 Reporting Threshold Change

Starting with payments made in 2026, the reporting threshold for Form 1099-NEC and 1099-MISC will increase to $2,000 under the One Big Beautiful Bill Act (OBBBA). This means:

If you pay an independent contractor $2,000 or more during the year, you must issue a 1099-NEC.
This change is designed to reduce administrative burden for small businesses, but it’s still crucial to track payments accurately.

Tips for Staying Organized

Mark these dates on your calendar now.
Consider using accounting software or hiring a tax professional to ensure compliance.
Keep detailed records of all payments to contractors to meet the new 1099 threshold requirements.

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