January 2026 Tax Deadlines for Businesses and Employers

January 2026 ushers in critical tax deadlines for businesses, including employers, agricultural operators, and fishermen. Proper planning now is essential to ensure compliance and avoid penalties.

January 15 - Employer’s Monthly Tax Deposits Due -

If you are an employer under the monthly deposit rules, January 15 marks the date for depositing Social Security, Medicare, and withheld income taxes for December 2025. This deadline also applies to non-payroll tax withholdings for December, should the monthly deposit rule apply. Remember, employment tax deposits must be completed electronically, except for employers with a deposit liability under $2,500 for the return period, who may opt to remit payments quarterly or annually with their return.

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January 15 - Farmers and Fishermen -

Submit your estimated tax payments for 2025 using Form 1040-ES by this date. You have until April 15 to file your 2025 income tax return (Form 1040 or Form 1040-SR). If you forego your estimated tax payment by January 15, ensure to file your 2025 return and pay any due tax by March 2, 2026, to circumvent an estimated tax penalty.

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Weekends & Holidays:

When a deadline falls on a Saturday, Sunday, or legal holiday, it automatically extends to the following business day that is not a holiday.

Disaster Area Extensions:

When a geographical zone is declared a disaster area, filing deadlines are extended. For specific designations and extended deadlines, refer to the following resources:

FEMA: https://www.fema.gov/disaster/declarations
IRS: https://www.irs.gov/newsroom/tax-relief-in-disaster-situations

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