📅 Alerts & Deadlines 📅
Stay on top of important events and upcoming deadlines when it comes to your self-employment journey.
On this page you will find:
👉 Come back to this page periodically to check for updates.
News Alerts
As of March 3, 2025
Upcoming Deadlines (Self-Employed)
If you are self-employed and have an LLC or S-Corp, here are some upcoming deadlines.
Note: extensions may be available for some of these deadlines. Be sure to check IRS.gov for more details and to double-check that these dates are accurate.
Calendar Year 2025
April 15, 2025
First Estimated Tax Payment (Form 1040-ES): Due for self-employed individuals and S-Corp owners.
Quarterly Payroll Report (Form 941) for Q1: If you have employees, file Form 941 to report wages and payroll taxes.
June 16, 2025 (Adjusted: June 15 falls on a Sunday)
Second Estimated Tax Payment: Pay estimated taxes if self-employed or an S-Corp owner.
July 31, 2025
Quarterly Payroll Report (Form 941) for Q2: Report wages and payroll taxes for the second quarter.
Employee Benefit Plan Reporting (Form 5500, if applicable): Required if you offer retirement or health plans such as a 401(k).
September 15, 2025
Third Estimated Tax Payment: Make your third quarterly estimated tax payment.
Extended Form 1120-S Filing Deadline: If you filed an extension in March, your S-Corp return is now due.
October 31, 2025
Quarterly Payroll Report (Form 941) for Q3: Report wages and payroll taxes for the third quarter.
December 31, 2025
Year-End Payroll Processing: Ensure all payroll is processed before year-end.
Shareholder Health Insurance Reporting: Report health insurance premiums for 2%+ shareholders as wages.
Year-End Bonuses: Process employee bonuses before the tax year closes.
Calendar Year 2026
January 1, 2026
Verify Employee & Contractor Information: Ensure you have correct addresses and taxpayer info for W-2s and 1099s.
January 15, 2026
Fourth Estimated Tax Payment for 2025: Make your final estimated tax payment for the prior year.
February 2, 2026 (Adjusted: January 31 falls on a Saturday)
Annual FUTA Tax (Form 940) Due: File if you owe federal unemployment taxes.
Distribute W-2s to Employees: Send W-2 forms for wages paid in 2025.
Form W-3 (W-2 Summary) Due to SSA: Submit W-3, which summarizes W-2s, to the Social Security Administration.
Distribute Form 1099-NEC to Contractors: Send 1099-NECs to independent contractors paid $600+ in 2025.
File Form 1096 (1099 Summary) with the IRS: If filing 1099-NEC by mail, include Form 1096.
Quarterly Payroll Report (Form 941) for Q4 (2025): Report payroll taxes for the last quarter of 2025.
Federal Unemployment Tax (FUTA) Payment Due: If you owe more than $500 in FUTA taxes, pay the remaining balance.
February 28, 2026
Paper Filing Deadline for 1099-NEC: If filing 1099-NEC by mail, send copies to the IRS using Form 1096.
March 16, 2026 (Adjusted: March 15 falls on a Sunday)
S-Corp Business Tax Filings (Form 1120-S): File your S-Corp tax return or request an extension.
Schedule K-1 to Shareholders: Provide shareholders with Schedule K-1s detailing their share of profits/losses.
March 31, 2026
Form 1099-NEC Filing Deadline (E-filing only): Submit Form 1099-NEC to the IRS for contractors paid $600+ in 2025. If filing electronically, submit 1099-NECs to the IRS by this date.