Important Due Dates for Corporations
February 2, 2026
Quarterly and Year-End Payroll Reports due to Government Agencies (Forms 941, 943, 944, 940, State Withholding, and State Unemployment), Form W-2, Forms W-3, 1096 and 1099s are due to recipients and all government entities. Late fees apply if filed late.
Please note that if you paid an individual or a company that is not incorporated $600.00 or more, you are required to file Form 1099 for the tax year 2025. Please remember that all Attorneys (Lawyers), regardless of corporate status, must be issued a 1099. Payments made to service providers are now reported on 1099-NEC; payments for rent continue to be reported on 1099-MISC.
If you have paid an individual or a company that is not incorporated with your debit or credit card, the card issuer is responsible for preparing the 2025 1099s.
— REMEMBER TO MAKE YOUR COPIES–
Please contact our office with any Medical Insurance Premiums paid in 2025 for Shareholders prior to December 31, 2025 to ensure we are able to incorporate them on the 2025 W-2 Forms that are prepared by our office.
Please provide our office with W-9’s for 1099’s & 1096’s by January 2, 2026.
February 2, 2026
Forms W-2, W-3, State Income Statements, 1099, and 1096 are due to the Government Agencies & All employees
March 16, 2026
S-Corporation Tax Returns, Partnership Tax Returns, State Net Worth Tax, State Franchise Tax, and State Business Privilege Tax are due. Please note that not all states have conformed to the new filing date, and an extension may be necessary. If you operated in a new state this year, please let our office know.
Business Returns not filed by the due date or the extended due date will be assessed late filing fees by the Internal Revenue Service of $220.00 per month for each shareholder/partner/member.
April 1, 2026
GA Secretary of State Annual Registration and County Business Personal Property Tax Returns are due.
April 15, 2026
C–Corporation Tax Returns (Calendar Year End), certain State Franchise Tax Returns, and State Business Privilege Tax Returns are due – Please note that not all states have conformed to the new filing date and an extension may be necessary. If you operated in a new state this year, please make sure to communicate this to our office.
April 15, 2026
Individual Income Tax Returns and Fiduciary Tax Returns (Calendar Year end) are due.
May 15, 2026
Non-Profit Income Tax Returns (Calendar Year End) are due.
Now is also a good time to have your annual shareholder meeting. Please be sure to provide a copy of your minutes to our office.