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Key Business Tax Deadlines for January 2026

As we step into January 2026, it's essential for businesses, employers, farmers, and fishermen to keep abreast of key tax deadlines. A bit of foresight now will ensure compliance and keep penalties at bay.

January 15 - Employer’s Monthly Deposit Due

If you're an employer and the monthly deposit obligations apply to you, January 15 is the due date to electronically deposit Social Security, Medicare, and withheld income taxes for December 2025. This date also applies to the nonpayroll withholding deposit for December 2025, provided the monthly deposit rule is applicable. Remember, electronic filing is mandatory — except for those with a deposit liability under $2,500 for a return period, who can opt for quarterly or annual payments with the return.

January 15 - Farmers and Fishermen

Be sure to pay your 2025 estimated taxes using Form 1040-ES. Although you have until April 15 to file your 2025 income tax return (either Form 1040 or Form 1040-SR), failing to pay estimated taxes by January 15 means you must file your 2025 return and settle any due taxes by March 2, 2026, to avoid an estimated tax penalty.

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Weekends & Holidays:

In situations where a tax deadline falls on a Saturday, Sunday, or legal holiday, the due date automatically extends to the next business day that's not a legal holiday.

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Disaster Area Extensions:

Deadlines are extended for regions designated as disaster areas. For details on whether your area qualifies and for filing extension dates, visit these resources:

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

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