Updated October 28, 2026 for Q4. The September 15 estimated tax deadline has passed. Use the final months of 2026 to reconcile your records, review your estimated tax position and prepare for early 2027 reporting.
Victoria’s Agency provides Enrolled Agent IRS representation and business compliance support nationwide.
Q4 Estimated Tax Payment — January 15, 2027
For calendar-year individuals who must make estimated payments, the fourth 2026 payment is generally due January 15, 2027. Review your full-year income, withholding and prior payments before calculating the amount. Different rules can apply to corporations, fiscal-year taxpayers and taxpayers covered by disaster relief. See IRS Publication 505.
Missing estimated payments can result in an underpayment penalty. Review any missed Q3 payment now; the next payment deadline does not erase an earlier shortfall.
Prepare W-2 and 1099-NEC Reporting — February 1, 2027
For 2026 reporting, Forms W-2 must generally be furnished to employees and filed with the Social Security Administration by February 1, 2027. Forms 1099-NEC are generally due to the IRS and recipients on the same date because January 31 falls on a Sunday. Other 1099 forms have different deadlines.
Reconcile payroll, confirm employee and contractor details, and check the current reporting requirements before filing. Sources: IRS W-2/W-3 instructions and IRS 1099-MISC/1099-NEC instructions.
Annual Report and Public Information Filings
Depending on your state and entity type, your annual report or public information report may fall due in Q3 or Q4. These are state-level compliance filings—separate from your federal tax return—that confirm your business remains active and keep your registered agent, address, and officer information current.
Missing them can result in administrative dissolution, which means your LLC or corporation loses its good standing. That is a serious problem if you are signing contracts, applying for credit, or pursuing investors.
States with Q3 or Q4 annual report deadlines include:
- Illinois—annual report due before the end of the anniversary month
- California—Statement of Information due every two years (verify your cycle)
- Delaware—franchise tax and annual report due March 1, 2027 (plan ahead now)
- Texas—Public Information Report due May 15, 2027 (mark it now)
Victoria’s Agency handles annual and public information report filings and can verify your current good standing status with a Certificate of Good Standing.
BOIR—What Changed and What It Means for Your Business
Important update: As of March 26, 2025, FinCEN issued an interim final rule exempting all U.S.-formed domestic entities from BOIR filing requirements under the Corporate Transparency Act. If your LLC or corporation was created under U.S. law, you are no longer required to file. The requirement now applies only to foreign entities—companies formed under foreign law that have registered to do business in a U.S. state or tribal jurisdiction.
If your business is a foreign-registered entity operating in the United States, the BOIR obligation applies to you. Foreign companies registered to do business in the U.S. before March 26, 2025, were required to file by April 25, 2025. Companies that registered on or after March 26, 2025, have 30 calendar days from the effective date of their U.S. registration to file.
If you are a foreign business owner or operate through a foreign entity and are uncertain about your obligations, Victoria’s Agency can advise you on your current exposure.
Tax Planning for Q4—The Window Is Now
Review your year-end tax position during Q4, before decisions and transactions are finalized. Reconcile income and expenses, check withholding and estimated payments, and discuss applicable planning options with your tax professional.
Key decisions to review during Q4:
- S corporation election timing: if you want your LLC taxed as an S corp beginning January 1, 2027, you may file Form 2553 at any point during 2026. The deadline to have the election take effect for the current tax year passed on March 16, 2026—but planning now for 2027 is the right move. See tax election assistance.
- Retirement contributions: Solo 401(k) and SEP-IRA contributions can reduce your taxable income substantially, but the accounts must be established before year-end
- Equipment and asset purchases: Section 179 and bonus depreciation allow you to deduct the cost of qualifying property placed in service before December 31, reducing your 2026 tax bill
- Business structure review: is your current entity type still the right fit for where the business is headed? A full corporate compliance and risk review can surface issues before they become expensive
IRS Issues Do Not Resolve Themselves
If you received an IRS notice in the first half of the year and have not yet responded, the second half is when those notices escalate. CP2000 notices (proposed changes to your return), LT11 final notices of intent to levy, and collection actions all follow a fixed timeline—and that timeline does not pause because you are busy.
As a federally authorized Enrolled Agent, Victoria represents clients directly before the IRS. Whether the matter involves penalty abatement, an Offer in Compromise, or a structured payment plan, early action consistently leads to better outcomes.
“Preparation works better than last-minute filings.”
What to Do This Month
- Reconcile 2026 income, expenses and estimated payments before January 15, 2027.
- Confirm annual report and good-standing requirements in each state where your business is registered.
- Prepare payroll and contractor records for W-2 and 1099-NEC reporting by February 1, 2027.
- Review unresolved IRS notices and planning decisions with your tax professional before year-end.
Victoria Duchovny is a federally authorized Enrolled Agent and Compliance Specialist at Victoria’s Agency, serving businesses and individuals nationwide. Book a consultation →
