Essential Tax Deadlines for Businesses in January 2026

As January 2026 approaches, businesses, employers, farmers, and fishermen face critical tax deadlines. Effective planning is essential to maintain compliance and avoid penalties.

January 15 - Employer’s Monthly Tax Deposit Due

Employers required to follow the monthly deposit rules must submit their December 2025 Social Security, Medicare, and withheld income tax deposits by January 15. This deadline also applies to nonpayroll withholding deposits if the monthly deposit rule is applicable. Remember, employment tax deposits need to be made electronically unless your deposit liability is under $2,500 for a return period, in which case quarterly or annual remittances are accepted with the return.

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January 15 - Farmers and Fishermen Estimated Tax Payments
Farmers and fishermen should pay their 2025 estimated taxes using Form 1040-ES by January 15. If you miss this deadline, you have until April 15 to file your 2025 income tax return (Form 1040 or 1040-SR). To avoid an estimated tax penalty, you must file your 2025 return and pay any due taxes by March 2, 2026, if you did not pay by January 15.

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Understanding Weekends and Holidays

If a due date coincides with a Saturday, Sunday, or legal holiday, the deadline is extended to the next business day that is not a legal holiday.

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Extensions for Disaster Areas

In disaster-designated areas, due dates are extended automatically. To ascertain whether your location qualifies and to learn more about filing extension dates, refer to these resources:

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

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