January 2027
Category
January 15, 2027
Estimated Payments Deadlines
4th Quarter Estimated Tax Payment
Estimated tax payments for the 4th quarter of 2025 are due for C-Corporations and Individuals.
January 31, 2027
Payroll Deadlines
Q4 2025 (Form 941 Payroll)
4th Quarter Employer's Quarterly Federal Tax Return.
January 31, 2027
Payroll Deadlines
Federal Unemployment Tax (Form W-2)
Annual Federal Unemployment Tax (FUTA) Return (Form 940)
January 31, 2027
Payroll Deadlines
Wage Statements Filed (Form W-2)
Deadline to file W-2s using Business Services Online or to submit paper Form W-2. January 31st is also the deadline to distribute Forms W-2 to employee(s).
January 31, 2027
Other Tax Filing Deadlines
Non-Employee Comp. (Form 1099-NEC)
Form 1099-NEC is due on January 31 for filing to the IRS and distributed copies to recipients.