For Marylanders, Individuals, Businesses, Payroll Filers, and Fiduciaries
March brings several important IRS and Maryland tax deadlines for individuals, small businesses, and employers—including key March 16 filing dates for S corporations and partnerships, information return filings, and state payroll and sales tax due dates. This article highlights the most common March 2026 deadlines, explains who they apply to in plain language, and offers practical tips for staying ahead of penalties and cash-flow surprises.
-
-
Why March deadlines matter
By March, tax season is fully underway. For many small businesses and pass-through entities, March is when filing and payment deadlines start to arrive quickly—especially the March 16 due date for calendar-year S corporations and partnerships. Employers also face regular payroll and information reporting requirements, and Maryland adds its own filing and payment dates on top of federal rules.
Paying attention to these March 2026 deadlines can help you:
• Avoid late-filing and late-payment penalties.
• Smooth out cash flow by planning for tax payments in advance.
• Use extensions strategically when you need more time—but not as an excuse to ignore your books.
Below is a practical overview of key IRS and Maryland deadlines that are most likely to affect typical AllTax clients this March.
-
-
Key IRS Deadlines in March 2026 🏛️
-
✅March 2, 2026 – Information Returns and Certain Special Filers
Early March is all about finishing information reporting for the prior year.
Information returns filed on paper (Form 1096 with Forms 1099, 1098, W‑2G)
Who this affects
Businesses and payers that issued 2025 information returns and still qualify to file on paper.What’s due
Paper filing of Form 1096 (transmittal) with most paper Forms 1099, 1098, and W‑2G for 2025.Practical tip
Many filers now fall under electronic‑filing requirements. If you are unsure whether you still qualify to file on paper, confirm early to avoid penalties.
Forms 1094‑C and 1095‑C (Applicable Large Employers) – paper filing
Who this affects
Employers that averaged at least 50 full‑time employees (including equivalents) in 2025 and offer health coverage.What’s due
Paper filing of Forms 1094‑C and 1095‑C reporting 2025 health coverage information.Practical tip
Many employers file these forms electronically later in March. Make sure your filing method matches your deadline.
Forms 1094‑B and 1095‑B – paper filing
Who this affects
Insurers and certain other providers of minimum essential coverage that still file on paper.What’s due
Paper filing of Forms 1094‑B and 1095‑B for 2025 coverage.
Farmers and fishermen using the March filing option (Form 1040)
Who this affects
Farmers and fishermen who did not pay all 2025 estimated tax by January 15, 2026.What’s due
Filing the 2025 Form 1040 and paying any remaining tax.Planning note
Those who paid all estimated tax by January 15 generally have until April 15, 2026, to file.
✅March 10, 2026 – Employee Tip Reporting
Who this affects
Employees who received $20 or more in tips during February 2026.What’s due
Employees must report February tips to their employer, typically using Form 4070 or an approved system.Why it matters
These reports affect payroll tax withholding, Forms W‑2, and (for large food and beverage establishments) Form 8027.Employers should remind tipped employees of this recurring requirement to prevent year‑end corrections.
✅March 16, 2026 – Major Deadline for Pass‑Through Entities and Employers
Because March 15 falls on a Sunday, several key deadlines move to Monday, March 16, 2026.
Calendar‑Year S Corporations – Form 1120‑S
Who this affects
Calendar‑year S corporations.What’s due
- Filing Form 1120‑S for 2025
- Issuing Schedule K‑1 (and K‑3, if applicable) to shareholders
Extension option
File Form 7004 to extend the return (generally to September 15, 2026).
An extension to file does not extend the time to pay.
Calendar‑Year Partnerships – Form 1065
Who this affects
Calendar‑year partnerships and LLCs taxed as partnerships.What’s due
- Filing Form 1065
- Issuing Schedule K‑1 (and K‑3, if applicable) to partners
Extension option
File Form 7004 by March 16 to extend the return.Timely filing (or extending) is critical so owners can file their personal returns accurately later in the season.
S Corporation Election for 2026 – Form 2553
Who this affects
Businesses electing S corporation status for the 2026 tax year.What’s due
Form 2553 generally must be filed by March 16, 2026 for calendar‑year entities seeking a 2026 effective date (subject to the IRS ‘2 months and 15 days’ rule and weekend/holiday adjustments). File as early as possible.Planning tip
S elections affect payroll, reasonable compensation, and distributions. Review the pros and cons before filing.
Monthly Payroll and Nonpayroll Withholding Deposits
Who this affects
Employers and payers on the monthly deposit schedule.What’s due
Deposit all federal payroll and nonpayroll withholding taxes accumulated in February 2026.Practical tip
Schedule EFTPS payments a few days early to avoid last‑minute issues.
March 16, 2026 – Cross‑border withholding filings (specialized)
• These deadlines apply mainly to businesses with international activity, including:
-
• Forms 1042 and 1042‑S
- Form 3520‑A
- Forms 8804 and 8805
If you have foreign owners, partners, or payment obligations, confirm whether these filings apply.
✅March 31, 2026 – Electronic Filing of Information Returns
Who this affects
Businesses required to file information returns electronically.What’s due
Electronic filing of certain 2025 information returns, including many Forms W‑2G, 1094‑C, 1095‑C, 1094‑B, and 1095‑B.Practical tip
Confirm what your payroll provider files versus what you must submit yourself.
Key Maryland Deadlines in March 2026
☑️March 16, 2026 – Maryland Pass‑Through Entity Returns
Who this affects
Maryland S corporations and partnerships filing Form 510 or related PTE returns.What’s due
- Filing the 2025 Maryland PTE return
- Paying any Maryland tax due
Extensions may be available, but payment is still due by March 16 to avoid interest.
☑️March 16, 2026 – Maryland Employer Withholding (Monthly Filers)
Who this affects
Maryland employers on a monthly withholding schedule.What’s due
Depositing Maryland income tax withheld for February 2026.
☑️March 20, 2026 – Maryland Sales and Use Tax (Monthly Filers)
Who this affects
Businesses required to file monthly Maryland sales and use tax returns.What’s due
Filing and paying February 2026 sales and use tax.
-
-
How to use this deadlines list
- • Identify which categories apply to you. Are you an employee, self‑employed individual, business owner, or employer with staff?
- • Mark your calendar. Add the applicable dates—especially January 15 and February 2—with reminders a week in advance.
- • Gather documents early. Use January to compile payroll reports, contractor payment reports, and estimated tax calculations.
- • 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 Accounting Can Help
Managing IRS and Maryland deadlines while running a business is a lot to juggle.
AllTax can help you: -
• Identify which March deadlines apply to you
-
• Prepare and file federal and Maryland returns
• Coordinate payroll, information reporting, and sales tax obligations
• Build a clear tax calendar and cash‑flow plan
If you’d like help reviewing your March 2026 deadlines or want a second set of eyes on your filings, contact AllTax Accounting. We’ll turn the rules into a clear, manageable plan. -
Date
Categories
