For Marylanders, Individuals, Businesses, Payroll Filers, and Fiduciaries

February is a busy clean‑up month for employers and small businesses, with several follow‑up federal and Maryland due dates that tie off the 2025 tax year and keep 2026 withholding and payroll on track. This article highlights the key IRS and Maryland deadlines for February 2026, who they apply to, and practical steps to take now to avoid penalties and last‑minute scrambles.

• • Why February deadlines matter

     

    January tends to get the headlines—W‑2s, many 1099s, and year‑end payroll filings—but February brings a second wave of important follow‑ups. Employers finish filing annual payroll returns, certain information statements go to recipients, and Maryland businesses continue regular withholding and sales and use tax cycles
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• Paying attention to these dates helps you:
  
  • Avoid IRS and state late‑filing and late‑payment penalties.
   • Keep payroll and vendor records aligned with what was actually reported. 
   • Catch errors early—while there is still time to correct 2025 information before filing 2025 income tax returns
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  • Key IRS Deadlines in February 2026 🏛️

     

  February 2, 2026 – Primary Due Date for Annual and Q4 Payroll Returns

  (January 31 falls on a weekend, so the deadline moves to Monday, February 2, 2026.)

  Kick off February by tying up loose ends from 2025. The following payroll returns are generally due on February 2 unless the 10‑day deposit grace period applies.

   

  Form 941 – Employer’s Quarterly Federal Tax Return (Q4 2025)

  • Who it’s for: Most employers that withhold federal income tax and Social Security/Medicare taxes.
  • What’s due: Q4 2025 Form 941.
  • Important note: Employers that deposited all payroll taxes on time may file by February 10, 2026.

  What to do:
  Check with your payroll provider to confirm Form 941 was filed and that totals reconcile to W‑2s and year‑end payroll reports.

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  Form 940 – Employer’s Annual Federal Unemployment (FUTA) Tax Return (2025)

  • Who it’s for: Employers subject to FUTA tax.
  • What’s due: 2025 Form 940.
  • Grace period: Employers that made all FUTA deposits on time may file by February 10, 2026.

  What to do:
  Verify FUTA wages and tax amounts match payroll records and that all deposits cleared.

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  Form 944 – Employer’s Annual Federal Tax Return (2025)

  • Who it’s for: Certain smaller employers approved by the IRS to file annually instead of quarterly Forms 941.
  • What’s due: 2025 Form 944 by February 2, or February 10 if all deposits were timely.

  What to do:
  Confirm your business is still designated as a Form 944 filer and that your payroll system reflects that status.

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  Form 945 – Annual Return of Withheld Federal Income Tax (2025)

  • Who it’s for: Payers who withhold federal income tax on non‑payroll payments, such as backup withholding, pensions, or certain gambling winnings.
  • What’s due: 2025 Form 945 by February 2, or February 10 with timely deposits.

  What to do:
  Review non‑payroll withholding activity and confirm totals match what is reported on Form 945.

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  February 10, 2026 – Extended Filing Deadline (Conditional)

  Employers that made all required deposits on time and in full during 2025 receive a 10‑calendar‑day extension to file certain payroll returns.

  • Applies to Forms 940, 941, 943, 944, and 945
  • Does not apply if any deposit was late, even by one day

  What to do:
  Confirm with your payroll provider or bookkeeper whether your business is relying on this later filing date.

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  February 17, 2026 – Withholding Updates and Information Statements

  (Adjusted for the Presidents’ Day holiday)

  Employees Claiming Exemption From Withholding

  • Employees who claimed exempt from federal income tax withholding in 2025 must submit a new Form W‑4 by February 17, 2026 to continue that status for 2026.
  • If no updated form is received, employers must begin withholding under default IRS rules.

  What to do for employers:
  Identify employees marked as “exempt” in 2025 and request updated W‑4 forms well before the deadline.

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  Certain Information Statements to Recipients

  • Forms 1099‑B, 1099‑S, and certain 1099‑MISC must be furnished to recipients by February 17, 2026.

  What to do for recipients:
  If you expect one of these forms and have not received it by late February, follow up promptly so your 2025 income tax return is not delayed.

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  Late February / Early March – Form 8027 (Tip Reporting)

  Form 8027 – Employer’s Annual Information Return of Tip Income and Allocated Tips

  • Who it applies to: Large food and beverage establishments that meet IRS thresholds.
  • Paper filing due: February 28, 2026
  • Electronic filing due: March 31, 2026

  What to do:
  Restaurants and similar businesses should confirm whether Form 8027 applies and ensure POS and payroll systems accurately track tips.

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  Maryland Deadlines in February 2026 

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  Maryland Sales & Use Tax

  • Monthly filers: January 2026 sales and use tax returns are due February 20, 2026.
  • Filing frequency (monthly, quarterly, or annual) depends on the business’s registration and liability level.

   

  Maryland Withholding Tax

  • Employers remit Maryland withholding on monthly or semi‑weekly schedules, depending on total tax liability.
  • Filings and payments are made through Maryland Tax Connect.

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  Income Tax Timing Reminder (✅Planning Focus)

  While federal and Maryland individual income tax returns for 2025 are generally due in April 2026, February is the ideal time to:

  • Confirm receipt of all W‑2s, 1099s, and other income statements.
  • Review Maryland withholding amounts for accuracy.
  • Start conversations early if a large balance due is expected, so extension and payment strategies can be planned.

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  Practical Steps for February 2026

  For employers and small businesses

  • • Confirm all 2025 payroll tax returns (Forms 940, 941/944/943, and 945) are filed and paid.
  •  • Download and retain IRS and Maryland filing confirmations for your records.
  •  • Review employee W‑4s, especially exempt claims, and request updates by mid‑February.
  •  • Reconcile January 2026 Maryland withholding and sales tax before filing returns.
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  • If you operate in a tipped industry, confirm Form 8027 requirements and filing method.
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  For individual taxpayers

  •  • Track incoming 1099‑B, 1099‑S, and 1099‑MISC forms and follow up if any are missing.
  •  • Begin organizing 2025 tax records, even if you plan to file later in the spring.
  •  • Consider a withholding or estimated tax checkup if income changed significantly in 2025 or is expected to change in 2026. 

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  How to use this deadlines list

   

  1. • Identify which categories apply to you. Are you an employee, self‑employed individual, business owner, or employer with staff?
  2. • Mark your calendar. Add the applicable dates—especially January 15 and February 2—with reminders a week in advance.
  3. • Gather documents early. Use January to compile payroll reports, contractor payment reports, and estimated tax calculations.
  4. • Schedule time with your tax advisor. If any dates or rules are unclear, reach out well before the deadline so there’s time to adjust.

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  How AllTax Accounting Can Help

  February is a smart month to confirm that your 2025 year‑end filings are truly complete and that your 2026 withholding and deposits are set up correctly. Small mismatches now can turn into IRS notices, amended returns, or unexpected balances later in the year.

   

  AllTax Accounting can help you:

  • • Review 2025 payroll and information reporting for accuracy and completeness.
  • • Reconcile payroll provider filings with IRS and Maryland online account records.
  • • Get ready for 2025 income tax filings and plan for 2026 estimated tax payments.

   

  If you want a second set of eyes on your February 2026 deadlines—or you’re unsure whether a particular form applies to you—reach out to the AllTax team. We’ll help you focus on the dates that matter for your situation and stay compliant without scrambling.

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