Tax Schedule USA 2026
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JANUARY 2026
- 15/01 – Payment of Q4 2025 estimated income tax for corporations, LLCs, and self-employed individuals.
- 02/02 – Delivery of W-2 forms to employees.
- 02/02 – Delivery of 1099 forms to independent contractors.
- 02/02 – Delivery of Copy B of Form 3921 to employees (ISO exercises).
- 02/02 – Filing of Form 940 (Federal Unemployment Tax Return).
FEBRUARY 2026
- 02/02 – Submission of W-2 and 1099 forms to the Social Security Administration.
- 02/02 – Delivery of Affordable Care Act (ACA) forms to employees.
- 13/02 – Submission of withholding exemption requests.
- 02/03 – Paper filing of Forms 1099-MISC, 1099-NEC, and W-2.
- 02/03 – Paper filing of Form 3921 (ISO exercises).
MARCH 2026
- 16/03 – Filing of income tax returns for S Corporations and LLC partnerships.
- 16/03 – Delivery of Schedule K-1 to partners and shareholders.
- 16/03 – Election of S Corporation status for tax year 2026.
- 31/03 – Electronic filing of Form 3921 (ISO exercises).
APRIL 2026
- 15/04 – Filing of C Corporation income tax return (Form 1120).
- 15/04 – Filing of individual income tax return (Form 1040).
- 15/04 – Payment of Q1 2026 estimated income tax.
- 15/04 – Request for extension to October 15 (tax payment still required).
JUNE 2026
- 15/06 – Payment of Q2 2026 estimated income tax.
SEPTEMBER 2026
- 15/09 – Payment of Q3 2026 estimated income tax.
- 15/09 – Filing of income tax returns for S Corporations and LLCs.
OCTOBER 2026
- 15/10 – Filing of C Corporation income tax return.
- 15/10 – Filing of individual income tax return.
DECEMBER 2026
- 15/12 – Payment of Q4 2026 estimated income tax.
- 31/12 – Required Minimum Distributions (RMDs).