Important October 2026 Individual and Business Due Dates
October 2026 Individual Due Dates
October 13 – Report Tips to Employer
If you are an employee who works for tips and received more than $20 in tips during September, you are required to report them to your employer no later than October 13. You can use IRS Form 4070 or your own statement that includes your signature; name, address, and Social Security number; employer’s name (or establishment’s name if different) and address; month or period the report covers; and total of tips received during that month or period.
Your employer is required to withhold FICA taxes and income tax withholding for these tips from your regular wages. If your regular wages are insufficient to cover the FICA and tax withholding, the employer will report the amount of the uncollected withholding in box 8 of your W-2 for the year. You will be required to pay the uncollected withholding when your return for the year is filed.
October 15 – Individuals
If you requested an automatic 6-month extension to file your income tax return for 2025, file Form 1040 and pay any tax, interest, and penalties due.
October 15 – Taxpayers with Foreign Financial Interests
If you received an automatic 6-month extension of time to report your 2025 foreign financial accounts to the Department of the Treasury, this is the due date for Form FinCEN 114.
Weekends & Holidays:
If a due date falls on a Saturday, Sunday or legal holiday, the due date is automatically extended until the next business day that is not itself a legal holiday.
Disaster Area Extensions:
Please note that when a geographical area is designated as a disaster area, due dates will be extended. For more information whether an area has been designated a disaster area and the filing extension dates visit the following websites:
FEMA: https://www.fema.gov/disaster/declarations
IRS: https://www.irs.gov/newsroom/tax-relief-in-disaster-situations
October 2026 Business Due Dates
October 15 – Corporations
File a 2025 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension by April 15.
October 15 – Social Security, Medicare and Withheld Income Tax
If the monthly deposit rule applies, deposit the tax for payments in September.
October 15 – Nonpayroll Withholding
If the monthly deposit rule applies, deposit the tax for payments in September.
October 15 – Last Day to Establish a Keogh Account for 2025
If you received an automatic 6-month extension of time to file your 2025 tax return and are self-employed, October 15, 2026, is the last day to establish a Keogh Retirement Account if you plan to make a contribution for 2025.
October 15 – SEP IRA & Keogh Contributions
Last day to contribute to a SEP or Keogh retirement plan for calendar year 2025 if your tax return is on extension through October 15.
Weekends & Holidays:
If a due date falls on a Saturday, Sunday or legal holiday, the due date is automatically extended until the next business day that is not itself a legal holiday.
Disaster Area Extensions:
Please note that when a geographical area is designated as a disaster area, due dates will be extended. For more information whether an area has been designated a disaster area and the filing extension dates visit the following websites:
FEMA: https://www.fema.gov/disaster/declarations
IRS: https://www.irs.gov/newsroom/tax-relief-in-disaster-situations
If you have any questions, please contact our office at (503) 224-5321. Isler Northwest LLC is a firm of business advisors and CPAs in Portland, Oregon. Our service goal at Isler Northwest is to earn our clients’ trust as their primary business and financial advisor.
Isler Northwest
(503) 224-5321
1300 SW 5th Avenue
Suite 2900
Portland, Oregon 97201
