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.
Early March is all about finishing information reporting for the prior year.
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.
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.
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.
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.
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.
Because March 15 falls on a Sunday, several key deadlines move to Monday, March 16, 2026.
Who this affects
Calendar‑year S corporations.
What’s due
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.
Who this affects
Calendar‑year partnerships and LLCs taxed as partnerships.
What’s due
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.
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.
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.
• These deadlines apply mainly to businesses with international activity, including:
• Forms 1042 and 1042‑S
If you have foreign owners, partners, or payment obligations, confirm whether these filings apply.
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.
Who this affects
Maryland S corporations and partnerships filing Form 510 or related PTE returns.
What’s due
Extensions may be available, but payment is still due by March 16 to avoid interest.
Who this affects
Maryland employers on a monthly withholding schedule.
What’s due
Depositing Maryland income tax withheld for February 2026.
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.
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.