It’s hard to believe, but it’s already time to start thinking about your 2025 tax filings. Even if your tech company isn’t turning a profit, you’re still legally required to file.
Better news: doing so can unlock savings for your company. A lot of our tech clients use the R&D tax credit to shave down what they pay in Medicare and Social Security taxes for employees, for example. Thanks to changes from the One Big Beautiful Bill Act (OBBBA), we expect to see more of that on our clients’ 2025 filings.
To realize tax benefits for your tech company, you need to make sure you file on time. With that in mind, we want to repeat a blog we’ve done in the past. This time, we’re laying out all of the tax filing deadlines your tech company needs to hit in 2026. This saves you from having to sift through Publication 509, the IRS’s ultra-detailed 2026 tax calendar.
By February 2, 2026: W-2s, 1099s, Form 3921
Typically, you need to get a few things over to employees, contractors, and the IRS by the end of the first month of the year. Because January 31 falls on a weekend this year, though, you have a couple of extra days.
By February 2, you need to:
- Send W-2s to employees
- Issue 1099-NECs to any contractors you paid $600+ throughout 2025
- File those 1099-NECs with the IRS
- Send Form 3921 to employees (including former ones) who exercised incentive stock options (ISOs) in 2025
If you use a payroll company, coordinate with them. They should automatically issue 1099s to the contractors who surpassed the $600 threshold, for example, but double-check to make sure.
Also, if you had employees exercise non-statutory stock options, you’ll need to mark Box 12, Code V on their W-2. Usually, you need to request that the payroll provider does that before W-2s go out.
By March 1, 2026: Delaware Annual Franchise Tax Report and franchise tax payment
Since so many of our tech clients incorporate in Delaware, we want to call out the state’s main filing deadline, too.
The main thing to note here is that Delaware’s Division of Corporations doesn’t treat weekends the same way as the IRS. This year, March 1 is a Sunday, but that doesn’t mean you’re getting an extra day. The Delaware Annual Franchise Tax Report is due on March 1 this year and every year.
If you want to avoid paying your accountant overtime, we recommend pinning that filing deadline as Friday, February 27 in your mind. Because the filing requires you to calculate what you owe in franchise taxes, build in some time. Contact us now or by early February to give yourself some breathing room here.
By March 16, 2026: Form 1065 for partnerships, Form 1120-S for S-corps
Back to a little weekend adjustment. Usually, partnerships have to submit their annual tax filing, Form 1065, by March 15. The same goes for S-corps and their 1120-S. But because the Ides of March falls on a Sunday this year, these annual tax filings aren’t due until March 16.
By March 31, 2026: Form 3921
If you’re like the vast majority of our tech clients and you e-file, this is your deadline for getting Form 3921 (the one about employee ISOs) to the IRS.
By April 15, 2026: Form 1120 for C-corps and Form 1040 for personal taxes
The big tax deadline falls squarely in the middle of the week this year, so there’s no getting around it. April 15 is the deadline for both of these core filings with the IRS:
- Form 1040 for your personal taxes
- Form 1120 for corporations
If you want to file for an extension, that extension form is due by this date, too. That’s Form 4868 for personal tax extensions and Form 7004 for corporate extensions. Upon properly filing that extension form, you’ll be automatically given a six-month extension. That makes your new deadline for your personal and/or corporate tax filing October 15, 2026.
With either of those extensions, you still need to make estimated tax payments.
A note on corporate and personal filings for 2026
With OBBBA impacting key parts of the tax code for the 2025 filing year, we want to call out a couple of things to note.
R&D tax credit: Claim it or lose it
Because the OBBBA restored immediate expensing of qualifying domestic research expenses, we’re seeing more companies have more to claim in this category. That makes the R&D tax credit an even more powerful tool in your tax savings arsenal.
But there’s been another shift in tax treatment here. Before, companies could amend returns. Now, the IRS requires detailed substantiation at the time of filing (with some OBBBA-specific exceptions).
To make sure you can claim this credit, you need to submit Form 6765 by April 15 (or October 15 if you properly file for an extension). Since figuring out the size of the credit you can claim takes some time, it helps to start working with your accountant now.
Qualified small business stock (QSBS) changes might impact your personal taxes
The OBBBA also shifted some rules around qualified small business stock (QSBS). Now, the lifetime cap is higher and the holding period is more flexible. The broader protection from capital gains taxes might change how you treat your QSBS if you’re holding this kind of stock in your company.
If you decided to sell this kind of stock in 2025, make sure you work with your accountant to properly apply the new tax rules.
Throughout 2026: Form 941 payroll taxes
At four points throughout the year, your tech company needs to file the Employer’s Quarterly Federal Tax Return (Form 941). In 2026, those deadlines are:
- February 2 (for Q4 2025)
- April 30 (for Q1 2026)
- July 31 (for Q2 2026)
- November 2 (for Q3 2026)
You’ll file for Q4 2026 in early 2027.
If you’re working with a payroll company, they often file Form 941 on your behalf. Again, though, double-check to make sure you’re compliant here.
Clearly, you’ve got quite a few tax to-dos in the coming year. We can help you make sure you hit these deadlines while capitalizing on as many tax savings as you can. To start preparing your tech company’s 2026 tax filings, contact our team.
For a deeper breakdown of what’s ahead and how to prepare, download our complete guide to the 2026 tax landscape.
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