Tax Due Dates

February 2026 Tax Payment Deadlines in NJ

For Individuals

• February 2: File your 2025 income tax return (Form 1040 or 1040-SR) and pay any taxes due to avoid penalties for underpayment of the January 15 estimated tax installment.
• February 10: Report January tip income of $20 or more to your employer using Form 4070.
• February 17: If you claimed exemption from federal income tax withholding in 2025, submit a new Form W-4 to continue your exemption for 2026.

For Businesses

• February 2: Provide recipients with Form 1098, Form 1099-MISC (except those with February 17 deadlines), Form 1099-NEC, and Form W-2G.
   
• February 17: Provide Form 1099-B, 1099-S, and specific Forms 1099-MISC (reporting payments in Box 8 or Box 10) to recipients.

For Employers

• February 2:
  
  • Provide 2025 Form W-2 to employees.
  • File Form 941 for fourth quarter 2025 if all associated Social Security, Medicare, and income taxes weren’t deposited on time.
  • File Form 940 for 2025 federal unemployment taxes if deposits weren’t made in full.
  • Submit Form W-2 (Copy A) and Form W-3 to the Social Security Administration.
• February 10: File Form 941 and Form 940 if all taxes were deposited on time and in full.
• February 17: Deposit Social Security, Medicare, and withheld income taxes for January if the monthly deposit rule applies. Also, deposit nonpayroll withheld income taxes for January.

March 2026 Tax Payment Deadlines in NJ

For Individual

• March 10: Report February tip income of $20 or more to your employer (Form 4070).

For Businesses

• March 2: File Form 1098, Form 1099 (except those with earlier deadlines), Form W-2G, and Form 1096 for interest, dividends, and miscellaneous payments made in 2025. Electronic filers can defer until April 1.

For Employers

• March 16: Deposit Social Security, Medicare, and withheld income taxes for February if the monthly deposit rule applies. Also, deposit nonpayroll withheld income taxes for February.
  March 31: Electronically file Form 1097, Form 1098, Form 1099 (except those with earlier deadlines), and Form W-2G.

For Partnerships and S Corporations

• March 16:
  
  • Calendar-year S corporations: File Form 1120-S for 2025, provide Schedule K-1 to shareholders, or file Form 7004 for a six-month extension. Pay any taxes due.
  • Calendar-year partnerships: File Form 1065 or 1065-B for 2025, provide Schedule K-1 to partners, or file Form 7004 for an automatic extension.

April 2026 Tax Payment Deadlines in NJ

For Individuals

• April 10: Report March tip income of $20 or more to your employer (Form 4070).
• April 15:
  
  • Pay the first installment of 2026 estimated taxes (Form 1040-ES) if withholding is insufficient.
  • File 2025 income tax return (Form 1040 or 1040-SR) or request a six-month extension (Form 4868). Special rules apply for taxpayers living outside the U.S. or serving abroad.
  • Make 2025 contributions to traditional IRAs, Roth IRAs, SEP IRAs, or other eligible retirement plans.
  • File 2025 gift tax return (Form 709) or request a six-month extension (Form 8892).
     
• April 15: Household employers must file Schedule H if 2025 wages were $2,800 or more.

For Corporations and Trusts

• April 15:
  
  • Calendar-year trusts and estates: File 2025 Form 1041 or request a 5.5-month extension (six months for bankruptcy estates).
  • Calendar-year corporations: File 2025 Form 1120 or request a six-month extension (Form 7004). Also, pay the first installment of 2026 estimated taxes using Form 1120-W.

For Employers

• April 15: Deposit Social Security, Medicare, and withheld income taxes for March, including nonpayroll withheld income taxes, if the monthly deposit rule applies.

Other Tax Payment Due Dates for 2026