All the Business Tax Info you Need
Important Tax Filing Dates
Fiscal Year: Jan 1 - Dec 31, 2025
Filing & payments occur in 2026
❋ C Corporations (Form 1120)Filing Deadline: April 15, 2026
Payment Deadline: April 15, 2026
❋ S Corporations (Form 1120-S)Initial filing deadline: March 16, 2026
Free extended deadline: September 15, 2026
Federal payment: Pass through to shareholders
❋ Partnerships Initial filing deadline: March 16, 2026
Free extended deadline: September 15, 2026
Federal payment: Pass through to partners
❋ Estimated Tax Payments (if req.)Deadline Q4 2025: January 15, 2026
Q1 2026: April 15, 2026
Q2 2026: June 15, 2026
Q3 2026: September 15, 2026
Q4 2026: January 15, 2027
❋ Payroll & Information ReturnsW-2 & 1099-NEC
Filing Deadline: January 31, 2026
Federal Unemployment 940: January 31, 2026
❋ Payroll Tax DepositsDue monthly or semi-weekly, depending on IRS deposit schedule
❋ C Corporations (Form 7004) Extended Deadline: October 15, 2026
❋ Owner/Individual Filings (Form 1040)Initial filing deadline: April 15, 2026
Free extended filing deadline: October 15, 2026
Includes pass-through income from S Corps & Partnerships
Preparing for Tax Day
Documents & Requirements
❋ Documents to Keep on FileCopies of Drivers License or State IDs
Social Security Cards
Proof of Residence for dependents claiming EIC
Partnership agreements
Closing statements for real estate purchases or sales
Loan agreements
Year end bank statements
❋ Income DocumentsIncome from jobs: forms W-2 for you and your spouse
Investment income—various forms 1099 (-INT, -DIV, -B, etc.), K-1s, stock option information
Income from state and local income tax refunds and/or unemployment: forms 1099-G
Taxable alimony received
Business or farming income—profit/loss statement, capital equipment information
If you use your home for business—home size, office size, home expenses, office expenses
IRA/pension distributions—forms 1099-R, 8606
Rental property income/expense—profit/Loss statement, rental property suspended loss information
Social Security benefits—forms SSA-1099
Income from sales of property—original cost and cost of improvements, escrow closing statement, cancelled debt information (form 1099-C)
Prior year installment sale information—forms 6252, principal and Interest collected during the year, SSN and address of payer
Other miscellaneous income—jury duty, gambling winnings, Medical Savings Account (MSA), scholarships, etc.
❋ Other Tax DocumentsIRA contributions
Energy credits
Student loan interest
Medical Savings Account (MSA) contributions
Self-employed health insurance payments
Keogh, SEP, SIMPLE and other self-employed pension plans
Alimony paid that is tax deductible
Educator expenses
State and local income taxes paid
Real estate taxes paid
Personal property taxes—vehicle license fee based on value
Estimated tax payment made during the year, prior year refund applied to current year, and any amount paid with an extension to file.
Direct deposit information—routing and account numbers
Foreign bank account information—location, name of bank, account number, peak value of account during the year
❋ Tax Deduction DocumentsChild care costs—provider’s name, address, tax id, and amount paid
Education costs—forms 1098-T, education expenses
Adoption costs—SSN of child, legal, medical, and transportation costs
Home mortgage interest and points you paid—Forms 1098
Investment interest expense
Charitable donations—cash amounts and value of donated property, miles driven, and out-of-pocket expenses
Casualty and theft losses—amount of damage, insurance reimbursements
Medical and dental expenses
Marketplace Insurance Premium payments 1095-A
Mileage evidence
