January 2026 Important Tax Deadlines Every Business Must Know

Start January 2026 on the right foot by staying compliant with key business tax deadlines. Whether you operate as an employer, farmer, or fisherman, meeting IRS deadlines on time helps you avoid penalties, interest, and unnecessary stress. Early planning is the smartest way to keep your business financially healthy.

January 15, 2026 – Payroll Tax Deposit Deadline for Employers

Businesses that follow the monthly payroll tax deposit schedule must deposit their December 2025 employment taxes by January 15, 2026. This includes:

Social Security taxes

Medicare taxes

Federal income tax withheld from employees

Nonpayroll withholding (if applicable under monthly rules)

Documentation of all major operational cycles - including revenue, expenses, payroll, and cash flow

? Important Note:

Payroll tax deposits must be made electronically through EFTPS unless your total tax liability is under $2,500 for the reporting period. In that case, taxes may be paid with your quarterly or annual return.

January 15, 2026 – Estimated Tax Deadline for Farmers and Fishermen

Farmers and fishermen must take action by January 15, 2026:

Pay your 2025 estimated income tax using Form 1040-ES, or

File your 2025 federal income tax return (Form 1040 or 1040-SR) by April 15, 2026

⚠️ If you do not pay estimated tax by January 15

You must file your 2025 return and pay all taxes due by March 2, 2026, to avoid estimated tax penalties.

What If a Tax Deadline Falls on a Weekend or Holiday?

When a tax due date falls on a Saturday, Sunday, or federal holiday, the IRS automatically extends the deadline to the next business day.

IRS Deadline Extensions for Disaster Areas

If your business is located in a federally declared disaster area, the IRS may provide automatic filing and payment extensions.

FEMA Disaster Declarations: https://www.fema.gov/disaster/declarations

IRS Disaster Tax Relief: https://www.irs.gov/newsroom/tax-relief-in-disaster-situations

Stay Ahead of Tax Deadlines in 2026

Missing IRS deadlines can lead to penalties, interest, and cash-flow issues. Working with a knowledgeable CPA ensures accurate filings, timely payments, and proactive tax planning throughout the year.