January 2026 Individual Due Dates
January 2 – Time to Call For Your Tax Appointment –
January is the beginning of tax season. If you have not made an appointment to have your taxes prepared, we encourage you to do so before the calendar becomes too crowded.
January 12 – Report Tips to Employer –
If you are an employee who works for tips and received more than $20 in tips during December, you are required to report them to your employer no later than January 12. 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.
January 15 – Individual Estimated Tax Payment Due –
This is the last day to timely make your fourth quarter estimated tax installment payment for the 2025 tax year. If you don’t pay your estimated tax by January 15, you must file your 2025 return and pay all tax due by February 2, 2026, to avoid an estimated tax penalty.
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
January 2026 Business Due Dates
January 15 – Employer’s Monthly Deposit Due –
If you are an employer and the monthly deposit rules apply, January 15 is the due date for you to make your deposit of Social Security, Medicare, and withheld income tax for December 2025. This is also the due date for the nonpayroll withholding deposit for December 2025 if the monthly deposit rule applies. Employment tax deposits must be made electronically (no paper coupons), except employers with a deposit liability under $2,500 for a return period may remit payments quarterly or annually with the return.
January 15 – Farmers and Fishermen –
Pay your estimated tax for 2025 using Form 1040-ES. You have until April 15 to file your 2025 income tax return (Form 1040 or Form 1040-SR). If you don’t pay your estimated tax by January 16 15, you must file your 2025 return and pay any tax due by March 2, 2026, to avoid an estimated tax penalty.
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
