A practical deadline guide to keep penalties away—and keep your weekends free
If you run a small business, tax compliance isn’t just “tax day.” It’s a series of payroll filings, annual information returns, and business income tax deadlines that show up all year. Missing one can trigger notices, penalties, and a lot of back-and-forth you didn’t budget time for. Below is a clear, small-business-friendly roadmap of the most important upcoming federal deadlines in 2026—with a local lens for Garden City, South Carolina owners who want to stay organized and proactive.
Important note: Deadlines can shift if the due date lands on a weekend or legal holiday. When that happens, the IRS typically moves the deadline to the next business day. (This is especially relevant for late-January and end-of-month filings.) (irs.gov)
What “tax deadlines” actually mean for a growing business
For most small and mid-sized businesses, deadlines come in three buckets:
1) Payroll tax returns (for employers): quarterly filings like Form 941.
2) Information returns (W-2s / 1099s): annual forms to report wages and contractor payments.
3) Income tax returns (business + owner): S corps, partnerships, C corps, and sole proprietors each have their own schedule.
2026 tax deadline table (federal) — quick reference
| Deadline date (2026) | What’s due | Who it impacts most | Why it matters |
|---|---|---|---|
| February 2, 2026 | W-2 to employees; many 1099 recipient copies (and 1099-NEC to IRS) when Jan 31 shifts to next business day | Employers; businesses paying contractors | Avoid late form penalties and vendor/employee headaches |
| February 2, 2026 | Form 940 (FUTA) filing for 2025 when Jan 31 shifts; possible later date if all FUTA deposits timely | Employers subject to FUTA | Annual unemployment tax compliance |
| April 30, 2026 | Form 941 (Q1 2026) | Employers running payroll | Payroll compliance + deposit alignment |
| July 31, 2026 | Form 941 (Q2 2026) | Employers running payroll | Avoid compounding penalties/interest |
| October 31, 2026 | Form 941 (Q3 2026) | Employers running payroll | Keeps year-end clean |
Payroll return due dates follow the “end of quarter + one month” rule for Form 941 (with a possible 10-day extension if deposits are made timely). (irs.gov)
Business income tax return deadlines to plan around
Your “big” filing deadline depends on your entity type. For many calendar-year businesses:
S corporations & partnerships: due the 15th day of the 3rd month after year-end (commonly March 15; shifts when it’s a weekend/holiday). Extensions typically push the final due date to mid-September. (irs.gov)
C corporations: due the 15th day of the 4th month after year-end (commonly April 15 for calendar-year). Extensions typically push the final due date to mid-October. (irs.gov)
If you’re a sole proprietor (Schedule C) or you file a personal return with business activity, your business info still has to be ready well before your individual filing deadline. A filing extension extends the paperwork deadline, not the time to pay—so cash flow planning matters.
Want proactive tax planning? Build the plan before the deadline rush.
Need filing support? Keep returns accurate, complete, and on time.
Step-by-step: how to stay ahead of deadlines (without living in QuickBooks)
1) Create a “close the books” date each month
Pick a consistent internal deadline (example: the 10th of each month) to finalize bank reconciliations, categorize transactions, and review payroll postings. When your books are current, quarterly filings become routine instead of a scramble.
2) Treat payroll like a compliance system—not a task
Payroll mistakes are expensive because they impact employees and multiple agencies. If you’re scaling, outsourcing payroll processing can reduce risk while freeing your team to focus on operations.
3) Prep 1099s with a “contractor audit” in early January
In the first week of January, confirm which vendors should receive 1099s, verify W-9s are on file, and ensure totals tie to your books. This prevents last-minute data collection right when you’re also trying to close December.
4) Schedule a quarterly tax check-in (even if you “didn’t make much”)
A slow quarter can still create surprises—like payroll liabilities, state requirements, or cash flow issues. A proactive review helps you adjust withholding, set aside tax reserves, and avoid “oops” moments at filing time.
Did you know? Quick compliance facts many owners miss
Form 941 due dates are consistent every year: April 30, July 31, October 31, and January 31 (with weekend/holiday adjustments). (irs.gov)
FUTA (Form 940) is usually due January 31, but you may have until February 10 if you deposited FUTA on time—and the date can shift when January 31 isn’t a business day. (irs.gov)
Weekend shifts are real. When a due date falls on a Saturday, Sunday, or legal holiday, filing is generally due the next business day. (irs.gov)
Local angle: Garden City, SC owners—what to do now
Garden City businesses often run lean teams—meaning the owner becomes the default “CFO” after hours. If that’s you, the fastest way to reduce deadline stress is to make sure your bookkeeping supports clean, reliable reporting every month. When the books are current, payroll filings and year-end tax forms are less about chasing missing information and more about reviewing and approving.
If your books lag 60+ days: prioritize cleanup before quarterly filing deadlines stack up.
If you received IRS notices: address them early—waiting can reduce options.
Want a deadline plan that matches how your business actually runs?
JTC CPAs helps business owners reduce surprises with proactive bookkeeping, payroll support, and year-round tax planning—so deadlines feel predictable, not stressful.
FAQ: Upcoming tax deadlines for small businesses
What are the quarterly payroll tax deadlines for Form 941?
Form 941 is due by the last day of the month after each quarter ends: April 30, July 31, October 31, and January 31. If you made timely deposits in full, you may have 10 additional days to file. (irs.gov)
When are W-2s and 1099s due in 2026?
Many W-2 and 1099 recipient deadlines are tied to January 31, with the date shifting when it falls on a weekend/holiday. For 2026, a common shifted deadline is February 2, 2026 for providing certain recipient copies (and for filing Form 1099-NEC). (irs.gov)
When is Form 940 (FUTA) due?
Form 940 is generally due January 31 each year; if you deposited all FUTA tax on time, you may file by February 10. For the 2025 Form 940 filed in 2026, the IRS instructions list February 2, 2026 (because January 31 falls on a weekend) and February 10, 2026 if deposits were made timely. (stayexempt.irs.gov)
If I file an extension, do I get more time to pay?
An extension generally gives more time to file paperwork, not more time to pay. Many businesses plan a payment with the extension to reduce penalties/interest.
What if I’m behind on filings or received a notice?
The sooner you address it, the more options you typically have (payment plans, penalty relief requests, and cleaner documentation). If you need help getting caught up, consider professional support. See tax resolution services.
Glossary (plain-English)
Form 941: The quarterly federal payroll tax return employers use to report wages and withholdings (and related employment taxes). (irs.gov)
FUTA / Form 940: Federal Unemployment Tax Act reporting; an annual employer filing related to federal unemployment tax. (irs.gov)
1099-NEC: A form used to report non-employee compensation (commonly contractor payments). (tabservice.com)
Information return: Forms like W-2s and 1099s that report payments to people or businesses, often with separate deadlines from your income tax return.
Extension (income tax): A request for more time to file a return; typically does not extend the time to pay.
