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Your Guide to February 2026 Business Tax Deadlines
Navigating Key February 2026 Tax Dates
As we settle into the new year, February quickly reminds us that tax season is in full swing. For many Georgia business owners, this month is a critical period packed with filing deadlines for the 2025 tax year. At Cherokee CPA, we view this as the first major checkpoint of the year to ensure your financial house is in order. Let's walk through these important dates together.
The February 2nd Filing Sprint
Monday, February 2, 2026, is one of the most significant dates of the year for business tax compliance. Multiple essential forms are due to both recipients and government agencies.
Forms 1099-NEC for Contractors
If your business paid $600 or more for services to non-employees in 2025, you must issue Form 1099-NEC to them by February 2nd. This also applies to rental property owners. Unlike other 1099s, copies must also be filed with the IRS by this same date. Our team at Cherokee CPA is experienced in preparing and filing these forms in the required scannable format, ensuring you meet all requirements, especially if you need to file 10 or more information returns electronically. Contact us for assistance.
W-2s for Employees
Employers must provide all employees with their 2025 Form W-2 by February 2nd. This includes providing them electronically if the employee has consented. A copy, along with the transmittal Form W-3, must also be sent to the Social Security Administration by this date.
Other Information Returns (for Recipients)
Forms 1098 and a variety of other 1099s must be sent to recipients by February 2nd. These forms report income such as dividends, interest, rent, royalties, and prizes. Note that for most of these, the IRS copy isn't due until later.
Payroll & Unemployment Tax Forms
Several key quarterly and annual payroll forms are also due:
- Form 941 (Employer's Quarterly Federal Tax Return): File for the fourth quarter of 2025 and deposit any remaining tax.
- Form 943 (Employer's Annual Federal Tax Return for Agricultural Employees): Farm employers must file to report 2025 Social Security, Medicare, and withheld income tax.
- Form 940 (Employer's Annual Federal Unemployment (FUTA) Tax Return): File for 2025 and deposit any tax due.
- Form 945 (Annual Return of Withheld Federal Income Tax): Report income tax withheld in 2025 on nonpayroll items like pensions, annuities, and gambling winnings.
February 10th: Extended Filing Deadline
Did you deposit all your employment taxes on time throughout the year? The IRS offers a small reward. If you made full and timely deposits, you have until February 10th to file Forms 940, 941, 943, 944, and 945.
Mid-Month Checkpoints: February 17th
Because of the Presidents' Day holiday, several deadlines fall on Tuesday, February 17, 2026.
Certain Information Statements
This is the deadline to furnish recipients with Form 1099-B (Broker Transactions), Form 1099-S (Real Estate Transactions), and certain Form 1099-MISC (for attorney proceeds or substitute payments).
Monthly Tax Deposits
For businesses on a monthly deposit schedule, your Social Security, Medicare, and withheld income taxes for January 2026 are due.
Payroll Withholding Update
If an employee claimed an exemption from withholding in 2025 but hasn't submitted a new W-4 for 2026, you must begin withholding for them as if they had filed as single with no other adjustments.
Important Reminders
Weekends & Holidays: If a due date falls on a weekend or legal holiday, the deadline automatically moves to the next business day.
Disaster Relief: The IRS often provides filing extensions for areas impacted by federally declared disasters. You can check for updates on the official sites:
- FEMA: https://www.fema.gov/disaster/declarations
- IRS: https://www.irs.gov/newsroom/tax-relief-in-disaster-situations
Feeling overwhelmed by these deadlines? You don't have to manage them alone. Contact the Cherokee CPA team today, and let us handle the complexities so you can focus on running your business.
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