January 2026 Tax Deadlines & Payment Guide

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

January is a busy month for tax deadlines. This article highlights the most important IRS and Maryland due dates for January 2026 so individuals and small businesses can avoid penalties, manage cash flow, and stay organized as the 2025 filing season opens.

This guide highlights the key IRS and Maryland deadlines for Maryland individuals, small business owners, and employers who want a clear, plain‑English guide to what’s due this month and who each deadline applies to.

• • Why January deadlines matter

     

    January sets the tone for the entire tax year. It’s when:

     

    • • Final 2025 estimated tax payments are due.
    • • Payroll and withholding deposits must be made for December and the fourth quarter.
    • • Employers prepare and send W‑2s, 1099s, and payroll forms.
    • • The IRS officially opens the 2025 individual filing season.

     

    Missing these dates can lead to penalties, interest, and extra administrative work later in the year. Staying on top of January 2026 deadlines helps you start the year confident rather than scrambling.
  •  

  • Federal Tax Deadlines 🏛️

     

    January 12, 2026 – Tip Income Reporting

    • • Employees: Report tips of $20 or more received in December 2025 to your employer. Use IRS Form 4070 or your employer’s electronic system to ensure proper withholding for Social Security, Medicare, and income taxes.
    • • Employers: Include reported tips in payroll tax calculations and remit applicable taxes via EFTPS or your payroll provider.

     

•  

• January 13, 2026 – IRS Opens the 2025 Business Filing Season

  The IRS will begin accepting business tax returns on January 13, 2026, at 9 a.m. Eastern Time.
   
  The following business tax returns will be available for filing through the MeF system beginning January 18, 2026:
  • • Form 1042 – Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
  • • Form 1120-H – U.S. Income Tax Return for Homeowners Associations
  • • Form 709 – United States Gift (and Generation-Skipping Transfer) Tax Return
  • • Form 709-NA – United States Estate (and Generation-Skipping Transfer) Tax Return Estate of nonresident not a citizen of the United States
  • • Form 1041 – U.S. Income Tax Return for Estates and Trusts
   

  • January 15, 2026 – Final 2025 Estimated Tax Payment

    • Who it applies to:
      • • Self‑employed individuals and independent contractors.
      • • Investors with significant interest, dividend, or capital gain income.
      • • Taxpayers who don’t have enough tax withheld from wages or retirement income.

     

    Planning tip: If you file your 2025 return and pay the full balance due by January 31, 2026 (effectively February 2 this year), you may be able to skip this fourth estimated payment. Consult your tax advisor before making this decision.

     

    January 15, 2026 – Monthly Payroll Tax Deposit

    • • Monthly depositors: Deposit federal income tax withholding, Social Security, and Medicare tax for December 2025.
    • • Semiweekly depositors: Follow your specific schedule based on pay dates.

     

    📌 Important: Missing or late deposits can trigger failure-to-deposit penalties. Use EFTPS to schedule payments on time.

     

    January 26, 2026 (Anticipated) – IRS Opens the 2025 Individual Filing Season

    The IRS is currently expected to begin accepting and processing 2025 individual income tax returns around this date. Official confirmation from the IRS is pending.

     

    • Why file early?
      • • Receive your refund sooner if you already have your W‑2s, 1099s, and other documents.
      • • Filing early gives you more time to resolve issues like missing documents or IRS identity verification requests.

     

    February 2, 2026 – W‑2s, 1099‑NEC, and Key Employer Forms

    The statutory due date for many year-end forms is January 31, 2026, but because it falls on a Saturday, the deadline shifts to Monday, February 2, 2026.

     

    • Employers must:
      • • Furnish Form W‑2 to employees for 2025 wages.
      • • Furnish Form 1099‑NEC to non‑employee service providers.
      • • File Forms W‑2 and W‑3 with the Social Security Administration.
      • • File Form 940 (FUTA) and Form 941 for Q4 2025, if not already filed.

     

    Practical tip: Use January to verify employee and contractor information, reconcile payroll records, and confirm totals.

     

    Maryland State Tax Deadlines 🏛️

     

    January 15, 2026 – Maryland Withholding for December or Q4 2025

    • • Monthly filers: File and pay Form MW506 for December 2025.
    • • Quarterly filers: File the Q4 2025 MW506.

     

    📌 Important: Maryland assigns payroll deposit frequencies based on your withholding volume. Check your filing frequency notice or prior returns to confirm your classification.

     

    February 2, 2026 – Annual Reconciliation and W‑2s

    Maryland employers must:
    • • File Form MW508, Annual Employer Withholding Reconciliation.
    • • Submit copies of employee Forms W‑2 to the Comptroller of Maryland.

     

    📌 Important: While Maryland may reference January 31 in its instructions, the practical deadline aligns with the next business day, Monday, February 2, 2026.

     

    January 15, 2026 – Maryland Individual Estimated Tax (Q4 2025)

    Maryland individuals making quarterly estimated tax payments must meet the same January 15 deadline as federal estimated payments.

     

    Why it matters: Timely payments help avoid interest and penalties for underpayment.

     

    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.

     

    How AllTax can help

     

    January is one of the busiest months on the tax calendar, and it’s easy for important filings to fall through the cracks.

     

    AllTax Accounting can help you:

     

    • • Review which IRS and Maryland deadlines apply to your situation.
    • • Calculate and schedule estimated tax payments for you or your business.
    • • Reconcile year‑end payroll, prepare W‑2s and 1099s, and coordinate electronic filing.
    • • Set up a simple compliance calendar so you stay ahead of both federal and Maryland requirements all year long.

     

    If you’re unsure which January 2026 deadlines apply to you—or you’d like help handling the filings—reach out to AllTax so we can walk through your situation and create a plan that fits your timeline and cash flow.