Key January 2026 Tax Deadlines for Individuals

As the new year unfolds, it's crucial to stay ahead of essential tax deadlines in January 2026. This month marks significant dates for estimated tax payments, tip reporting, and overall tax planning. Being informed and proactive can ease your tax season experience.

January 2 - Schedule Your Tax Appointment

January heralds the start of tax season. If you haven't yet arranged your tax preparation appointment, now's the time—before schedules reach capacity. Image 1

January 12 - Tip Reporting Deadline

Employees who earn tips and accrued over $20 in December are required to report these to their employers by January 12. To do so, utilize IRS Form 4070 or an equivalent personal statement, which must include your signature, contact information, social security number, employer's name and address, reporting month or period, and total tips received. Image 2

Employers must withhold FICA and income taxes on these reported tips. If wages don't cover these withholdings, the due uncollected amount will be noted in box 8 of your W-2, due when you file your annual return.

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January 15 - Estimated Tax Payment

By this date, make your timely fourth quarter estimated tax payment for the 2025 fiscal year. If unpaid by January 15, to avoid penalties, ensure your 2025 return and complete tax payment are submitted by February 2, 2026. Image 3

Weekends & Holidays:
If a deadline falls on a Saturday, Sunday, or legal holiday, it automatically extends to the next non-holiday business day.

Disaster Area Extensions:
When an area is declared a disaster zone, filing extensions may apply. For specific areas and extended deadlines, check these resources:
FEMA: https://www.fema.gov/disaster/declarations
IRS: https://www.irs.gov/newsroom/tax-relief-in-disaster-situations

Take Control of Your Tax Situation
We’ve helped countless individuals and businesses get back on track with the IRS. Reach out today for a confidential consultation and start moving toward financial relief.
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