Tax Deadlines for Q1 2026: Federal and Maryland Guide
Staying on top of tax deadlines is crucial for businesses and individuals in Columbia, MD. Missing these dates can result in penalties, interest charges, and unnecessary stress. Here's your comprehensive guide to Q1 2026 tax deadlines for both federal and Maryland state obligations.
January 15, 2026 – Quarterly Estimated Tax Payment
The fourth quarter 2025 estimated tax payment is due for individuals, including self-employed professionals and those with income not subject to withholding. Both federal (Form 1040-ES) and Maryland (Form PV) payments must be submitted by this date.
January 20, 2026 – Sales Tax Filing
Maryland businesses must file their December 2025 sales and use tax returns. The deadline falls on January 20th since the typical 15th falls on a weekend this year.
January 31, 2026 – Critical Employment Tax Deadlines This is one of the busiest days in Q1 for employers:
W-2 Forms: Distribute to employees and file with the Social Security Administration
1099-NEC and 1099-MISC: Send to independent contractors and vendors
Form 941: File quarterly federal payroll tax return for Q4 2025
Maryland Form MW506: Annual reconciliation of income tax withholding
February 28, 2026 – Additional Information Returns
Paper filing deadline for most other 1099 forms (1099-INT, 1099-DIV, 1099-B, etc.). Electronic filers have until March 31st.
March 17, 2026 – Partnership and S-Corporation Returns
File Form 1065 (partnerships) and Form 1120-S (S-corporations) for 2025, or submit Form 7004 for a six-month extension. Maryland pass-through entities file Form 510.
March 17, 2026 – Maryland Pass-Through Entity Returns
Maryland Form 510 (partnerships) and Form 511 (electing PTEs) are due
Extension deadline: September 15, 2026
Additional Maryland-Specific Deadlines:
Monthly Sales Tax: Due the 20th of each month for the previous month
Withholding Tax Deposits: Generally due within 3-15 days depending on deposit schedule
Don't Wait Until the Last Minute
Tax preparation requires gathering documents, reviewing records, and ensuring accuracy. Starting early gives you time to:
Identify potential deductions and credits
Address any discrepancies in financial records
Make strategic tax planning decisions
Avoid the stress of rushed filings
Need Help With Your Columbia, MD Tax Obligations?
Our Columbia accounting firm specializes in helping Maryland businesses and individuals navigate complex tax deadlines. Whether you need assistance with quarterly estimated taxes, payroll tax filing, or S-corporation returns, we're here to ensure compliance and optimize your tax position.
Contact us today to discuss your Q1 2026 tax preparation needs and develop a proactive strategy for the year ahead.