February 2026 Business Due Dates
February 2 - 1099-NECs Due to Service Providers & the IRS
If you are a business or rental property owner and paid $600 or more to individuals (other than employees) as nonemployee compensation during 2025, you are required to provide Form 1099-NEC to those workers by February 2. To avoid a penalty, copies of the 1099-NECs also need to be sent to the IRS by February 2.
February 2 - Form 1098 and Other 1099s Due to Recipients
Form 1098 (Mortgage Interest Statement) and Forms 1099 are due to recipients by February 2. The IRS' copy, other than for 1099-NECs, is not due until March 1, 2026, or April 1, 2026, if electronically filed.
February 2 - Employers - W-2s Due to All Employees & the Government
All employers need to give copies of the W-2 form for 2025 to their employees. W-2 Copy A and Transmittal Form W-3, whether filed electronically or by paper, are due February 2 to the Social Security Administration.
February 2 - File Form 941 and Deposit Any Undeposited Tax
File Form 941 for the fourth quarter of 2025. Deposit any undeposited Social Security, Medicare, and withheld income tax. If you deposited the tax for the quarter in full and on time, you have until February 10 to file the return.
February 2 - File Form 940 - Federal Unemployment Tax
File Form 940 for 2025. If your undeposited tax is $500 or less, you can either pay it with your return or deposit it. If you deposited the tax for the year in full and on time, you have until February 10 to file the return.
February 2 - File Form 945
File Form 945 to report income tax withheld for 2025 on all nonpayroll items, including backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits.
February 17 - Certain Information Statements Due
The following information statements are due to recipients: Form 1099-B, Form 1099-S, and Form 1099-MISC if substitute payments were reported in Box 8 or gross proceeds paid to an attorney are reported in Box 10.
February 17 - Social Security, Medicare and Withheld Income Tax
If the monthly deposit rule applies, deposit the tax for payments in January.
February 17 - Payroll Withholding
Employers begin withholding for employees who claimed exemption from withholding in 2025 but have not provided a W-4 to continue the exemption for 2026.
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
When a geographical area is designated as a disaster area, due dates will be extended. For more information visit:
