Upcoming Tax Deadlines: December 2025 – January 2026

Several important tax deadlines for individuals and businesses are approaching. Please note that this list is not comprehensive, and additional deadlines may apply depending on your situation.  

December 15, 2025:  

• Fourth installment of estimated federal income taxes for calendar-year C-corporations is due.   

December 31, 2025:   

• Individuals who are 73 or older at the end of 2025 must take their required minimum distribution (RMD). (Some exceptions may apply)  

January 15, 2026:  

• Individuals must submit their fourth and final estimated tax payment for 2025.  

• Tennessee taxpayers must make their fourth and final estimated Franchise & Excise tax payment.   

• Fourth installment of 2025 Georgia PTE estimated taxes is due for pass-through entities that elected to pay tax at the entity level.   

January 20, 2026:  

• Annual sales and use tax returns are due for filers in Tennessee, Georgia, and other applicable states.  

February 2, 2026: (January 31 lands on a weekend)  

• Employers must file and issue Forms W-2 and 1099 (including 1099-NEC and 1099-MISC)  

• Employers must file Form 941, the Employer’s Quarterly Federal Tax Return, for the fourth quarter of 2025. 

• Employers must also file Form 940, the Employer’s Annual Federal Unemployment (FUTA) Tax Return.  

Contact us for assistance with your deadlines and to learn more about the filing obligations.

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