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Kent and Sims Announcement Posts

February 2 deadline: Employers to issue and file wage statements; businesses to provide Forms 1099-MISC and 1099-NEC

As we enter the new year, small business owners should start preparing for one key task: filing 1099s and W-2s. These forms need to be submitted by February 2, 2026, in order to avoid late filing penalties. If you’re filing 10 or more information returns, including W2s and 1099 forms, you must file them all electronically. The IRS offers a free electronic filing service for the Form 1099 series…

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The length of time that someone should retain tax paperwork can vary greatly depending on what type of tax return, and whether or not the paperwork is for a business or an individual. You can access more general information on the “Record Retention Guide” at this link: https://www.rsccpa.net/retentionguide.htm

Yes, you could be subject to penalties if the payments are not made throughout the year.

Yes, but you will pay penalties and interest until the total balance is paid off and the State of SC generally will put on a lien on your credit report.

Please visit our secure Client Portal.

Please find a link above for both Federal and State of SC refunds. All States will generally have a link on their State Department website.

Important Deadlines

Individuals

January 15, 2026

4th Quarter 2025 estimated tax deadline.

April 15, 2026

Tax day for the 2025 tax year is April 15, 2026. This is also the 1st quarter estimated tax deadline for 2026.

June 15, 2026

2nd quarter 2026 estimated tax deadline.

September 15, 2026

3rd quarter 2026 estimated tax deadline.

October 15, 2026

With an extension, the deadline to file your tax return for the 2025 tax year is October 15, 2026, but your tax liability is still due on April 15, 2026.

Businesses

February 2, 2026

This is the deadline to send out W-2s to your employees and to file the documents with the SSA and applicable States. This is also the deadline to issue 1099s to all independent contractors who received payments in 2025. Make sure copies of the 1099s along with Form 1096 are also submitted to the IRS by this date.

March 16, 2026

This is the 2025 tax return deadline for S Corporations and for Partnerships. You can file for a 6-month extension for either return.

April 15, 2026

This is the tax return due date for C Corporations, Estates, and Trusts. You can file a 6-month extension for these returns, but your 2025 tax liability is still due on April 15th. This is also the 1st quarter due date for Corporations and Partnerships making quarterly estimated tax payments for 2026.

May 15, 2026

This is the deadline for Exempt Organizations to file their tax return. A 6-month extension is available for the tax return, but make sure to file your state registrations on or before this date.

June 15, 2026

2nd quarter 2026 estimated tax deadline.

September 15, 2026

If you received a 6-month extension to file a tax return for an S Corporation or Partnership, the return is due on this day. This is also the 3rd quarter due date for Corporations and Partnerships making quarterly estimated tax payments for 2026.

October 15, 2026

If you were granted an extension of time to file a C Corporation tax return, your tax return is due on this date.

November 16, 2026

If you received a 6-month extension to file a return for an Exempt Organization, the return is due on this day.

December 15, 2026

4th quarter 2026 estimated tax deadline for Corporations.