The 2026 US Tax Season Starts This Month

The 2026 tax season starts on January 26, meaning the Internal Revenue Service (IRS) will accept tax returns from this date, with the filing deadline set for April 15. The most important tax payment dates for businesses are March 16, April 15, and the quarterly payment dates throughout 2026.

Of course, tax deadlines do vary for small businesses with different business structures. Here are the key dates to be aware of, along with what’s due on them:

• February 2
  • Employers – Form W-2
  • Payors – Form 1099-NEC
• March 2
  • Payors – Form 1099
• March 16
  • Partnerships and LLCs – Form 1065
  • S Corporations – Form 1120-S
• April 15
  • Foreign Bank and Financial Accounts (FBAR) – FinCEN Form 114
  • Individuals – Form 1040
  • Estates and Trusts – Form 1041
  • Corporations – Form 1120
• May 15
  • Exempt Organizations – Form 990

For quarterly payments, small businesses should be aware of these dates:

• April 15: Q1 tax payment due
• June 15: Q2 tax payment due
• September 15: Q3 tax payment due
• December 15: Q4 tax payment due
• January 15, 2027: final tax payment due

In July 2025, President Donald Trump introduced the “One, Big, Beautiful Bill Act” (OBBBA), lowering tax rates for small businesses, providing research credits, and increasing the maximum deduction amount to $2.5 million, among other things.

However, 2025 also saw thousands of IRS workers laid off, so it’s unclear how smoothly the 2026 US tax season will go, especially with the recent changes to tax law.

If you’re not sure about the filing process or want to know if the OBBBA changes impact your business, please speak to a professional.

Ahead of filing in 2026, make sure you consider the following for your business:

• Understand your business type – Whether you operate as a sole proprietor, LLC, partnership, S-Corp, or C-Corp, your business type will have an impact on the forms you need to fill out.
• Review your state’s sales tax and laws – Stay compliant with the latest regulations for businesses operating in your area (I recommend checking trusted government websites or asking fellow small business owners for more information).
• Organize your paperwork and records – Don’t lose track of important records ahead of the tax deadline, such as payroll statements, invoices, and sales receipts.
• Set reminders in your calendar – These early alerts can give you time to prepare for each key tax deadline, helping you avoid any late filings.

If you’re feeling uncertain or uncomfortable about the US tax filing process, please consult a tax professional for expert advice.