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Your Guide to February 2026 Business Tax Deadlines

Your Guide to February 2026 Business Tax Deadlines

With year-end closing behind you, February brings the next wave of important tax deadlines. For business owners and self-employed individuals, this month is packed with filing requirements for the 2025 tax year. Staying on top of these dates is crucial for avoiding penalties and maintaining good standing with the IRS. Here’s a breakdown of what you need to know.

Key Deadlines: Monday, February 2, 2026

The beginning of the month is the most critical period. Several key forms for employees, contractors, and the government are due on this day.

Forms for Your Team & Contractors

  • W-2s to Employees & the SSA: You must provide all employees with their 2025 Form W-2. Copy A of the W-2, along with the transmittal Form W-3, must also be filed with the Social Security Administration (SSA) by this date.
  • 1099-NEC to Contractors & the IRS: If you paid an independent contractor, freelancer, or other nonemployee $600 or more for services in 2025, you must issue them a Form 1099-NEC. A copy must also be sent to the IRS by this deadline. This is a common point of confusion, and getting it right is essential. We assist clients in preparing and filing these forms in the required scannable format to ensure compliance.
  • Other Information Returns to Recipients: Forms 1098 (Mortgage Interest) and various other 1099s (reporting income like rent, royalties, dividends, etc.) must be sent to recipients by February 2. Note that the IRS copies for these forms (excluding the 1099-NEC) are typically due later.
  • W-2G for Gambling Winnings: If your business involves gambling payouts, you must provide winners with their 2025 Form W-2G.

Annual & Quarterly Payroll Tax Returns

Several crucial payroll forms are due. If you've already deposited your taxes in full and on time, you may have until February 10 to file these returns.

  • Form 941 (Employer's Quarterly Federal Tax Return): File for the fourth quarter of 2025 and deposit any remaining tax.
  • Form 940 (Employer's Annual Federal Unemployment Tax Return): File your annual FUTA return for 2025.
  • Form 943 (Employer's Annual Federal Tax Return for Agricultural Employees): Farm employers must file to report 2025 social security, Medicare, and withheld income taxes.
  • Form 945 (Annual Return of Withheld Federal Income Tax): This form is for reporting income tax withheld on nonpayroll items, such as pensions, annuities, and backup withholding.

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A small business owner hangs an open sign on their door, representing readiness for tax season.

The Second Wave: Deadlines on February 10 & 17

Extended Filing Deadline: Tuesday, February 10, 2026

This date serves as an extended deadline for businesses that have already made all their required tax deposits on time. If you have a zero balance, you have until February 10 to file Forms 940, 941, 943, 944, and 945.

Mid-Month Obligations: Tuesday, February 17, 2026

  • Certain Information Statements: Provide recipients with Form 1099-B (Broker Transactions), Form 1099-S (Real Estate Transactions), and certain Form 1099-MISC filings.
  • Monthly Tax Deposits: If you follow the monthly deposit rule, deposit the social security, Medicare, and withheld income tax for payments made in January.
  • Begin Withholding for Exempt Employees: If an employee claimed exemption from withholding in 2025 but hasn't submitted a new W-4 for 2026, you must begin withholding taxes for them.

A Few Final Reminders

Remember, if a deadline falls on a weekend or legal holiday, it automatically shifts to the next business day.

Additionally, major disasters can trigger tax relief and deadline extensions from the IRS. If you believe you may be affected, it's always wise to check the official sources for the latest information:

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

Navigating these dates can feel like a lot, but you don't have to do it alone. Whether you're a business owner here in Las Vegas or operating elsewhere in the country, our one-on-one approach ensures your filings are timely and accurate. Reach out today to see how we can help you stay compliant and focused on what you do best—running your business.

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