Tax Law and News

January 2026 tax and compliance deadlines

Written by Christopher J. Picciurro, CPA/PFS, MBA, ARA
Modified Jan 23, 2026
1 min read

Welcome to 2026 and your list of tax and compliance deadlines for January. Tax season is just around the corner, so it’s time to buckle down after your holidays to get in touch with your clients and begin the planning and preparation process. Along the way, don’t forget about these important deadlines, and be sure to share this list with your clients.

In January, it is recommended that you:

Review individual clients for One, Big Beautiful Bill eligibility: Evaluate impact of tip income, overtime, senior deductions, and vehicle loan interest for taxpayers with previously straightforward returns.
Confirm timely preparation and distribution of W-2s and 1099s: Reconcile payroll records to ensure accuracy before issuing forms.
Update systems for new planning opportunities: Incorporate above-the-line and refundable credit provisions introduced under the One, Big Beautiful Bill.
Educate staff and clients on documentation requirements: Provide clear guidance on substantiating new deductions and credits available under the One, Big Beautiful Bill.

Key Compliance Dates

Monday, January 12: Employees who received $20 or more in tips during December 2025 must report them to their employer using Form 4070, Employee’s Report of Tips to Employer.

Thursday, January 15:

Fourth estimated tax payment due for individuals and calendar-year C corporations.
Employers applying the monthly deposit rule must deposit Social Security, Medicare, and withheld income tax on payments made in December.

Note: January 31 falls on the weekend.

Intuit® Accountant Resources

Key Tax Facts for 2025
The January 2026 calendar with filing deadlines and reminders for you and your clients.
One Big Beautiful Bill summary and tax changes
Navigating the tax landscape
IRS annual inflation adjustments for tax years 2025 and 2026

Chris Picciurro is a highly respected expert in U.S.-based tax planning and strategy for real estate investors. Based in Franklin, TN, where he resides with his family, Chris is an accomplished public speaker, recognized for delivering informative and engaging presentations at notable events hosted by organizations such as the National Association of Tax Professionals (NATP), Michigan Association of CPAs, and the Memphis Investment Group. He also previously participated as an Adjust Professor at Baker College and Davenport University. Chris served on the Intuit Tax Council from 2017-2020, and is a co-founder and executive officer of the Integrated CPA Group, founder of Teaching Tax Flow, and the Monthly Recurring Revenue Institute. More from Christopher J. Picciurro, CPA/PFS, MBA, ARA