2026 Tax Deadlines Every NJ Business Owner Should Know
Missed deadlines are the most avoidable tax problem a business can have. Late filings and late payments come with penalties and interest that serve only to increase costs, and for a New Jersey business, the calendar has more entries than most owners realize: federal dates, state dates, payroll dates, and estimated payments that all follow their own schedules.
This guide outlines the major 2026 deadlines for New Jersey business owners, organized so you can see what has already passed this year and, more importantly, what is still ahead. The dates below assume a calendar-year business. If your business uses a fiscal year, your dates will differ, so confirm them with your CPA.
Please note that deadlines can shift when they land on weekends or holidays, and rules can change. Treat this as a planning guide and confirm exact dates with the IRS, the New Jersey Division of Taxation, or your CPA before relying on them.
Still Ahead in 2026 and Early 2027
Because deadlines are only useful if you can still meet them, the following are the deadlines that matter most from this point forward.
October 30, 2026: NJ quarterly payroll reports. The third quarter NJ-927 and WR-30 filings are due, along with the related contributions.
November 2, 2026: Federal Form 941 for the third quarter. The usual date of October 31 falls on a Saturday this year, so the deadline moves to the following Monday.
November 16, 2026: Extended NJ Corporation Business Tax return (CBT-100) for C corporations. The extended date of November 15 falls on a Sunday, so it moves to Monday. Remember that an extension to file is not an extension to pay, and New Jersey requires that at least 90 percent of the tax liability be paid by the original due date for the extension to be valid.
December 15, 2026: Final CBT-150 estimated payment. Calendar-year New Jersey corporations make installments in April, June, September, and December. This is the last installment for 2026. Federal estimated tax payments for C corporations follow the same December date.
December 31, 2026: Year-end planning deadline. This is not a filing date, but it may be the most valuable one on the list. Retirement plan setup, equipment purchases, compensation decisions, and other strategies need to be completed by this date to count for 2026.
January 15, 2027: Fourth quarter estimated tax for individuals. Sole proprietors and owners of pass-through businesses who pay estimated tax personally, both federally and for New Jersey, make their final 2026 installment.
February 1, 2027: Information returns and payroll filings. W-2s and 1099-NECs for the 2026 tax year are due by January 31, which falls on a Sunday in 2027, so the deadline moves to Monday, February 1. The fourth quarter Form 941 and NJ-927 filings follow the same shift.
Already Passed in 2026
If any of these dates went by without action, speak with your CPA promptly, because acting sooner generally reduces the cost.
February 2, 2026: W-2 and 1099-NEC. The usual January 31 deadline fell on a weekend, moving it to Monday.
March 16, 2026: Federal Forms 1065 and 1120-S. Partnership and S corporation returns were due on this date, shifted from Sunday, March 15. This was also the date for New Jersey’s BAIT election for the 2025 tax year, which is made electronically.
April 15, 2026: A busy date. Individual returns (Form 1040 and NJ-1040, including those with business income), C corporation federal returns (Form 1120), and New Jersey S corporation (CBT-100S) and partnership (NJ-1065) returns were due. This was also the date for the first estimated payments of the year, both federal and CBT-150.
April 30, 2026: Q1 payroll. Form 941 and the NJ-927 and WR-30 for the first quarter.
May 15, 2026: NJ CBT-100 for C corporations. The original due date for the New Jersey corporation return.
June 15, 2026: Second estimated payments. Federal and New Jersey estimates for individuals and corporations.
July 30 and 31, 2026: Q2 payroll. The NJ-927 and WR-30 were due July 30, with Form 941 due July 31.
September 15, 2026: Extended partnership and S corporation returns, plus third estimated payments. Both the federal and New Jersey extended deadlines for pass-through entities fell on this date, and the third installment of estimates was due the same day.
October 15, 2026: Extended individual and C corporation federal returns. Extended Form 1040, Form 1120, and New Jersey S corporation returns (CBT-100S) were due.
Commonly Overlooked Deadlines
Some recurring obligations are frequently overlooked and therefore merit separate mention.
Sales tax. If you collect New Jersey sales tax, your filing frequency depends on your volume, and returns are typically due on a recurring schedule. Confirm yours with the Division of Taxation.
Annual reports and fees. Many New Jersey entities have annual report requirements and, for partnerships and S corporations, minimum fees. These are easy to overlook because they are not tied to a return.
Payroll tax deposits. Payroll tax deposits follow their own schedule, separate from the quarterly filings, and depend on the size of your payroll.
State elections. Several New Jersey elections have strict timing. Missing one can change how your business is taxed for the year.
How to Stay Ahead of the Calendar
Knowing the dates is only part of the process. The businesses that rarely miss deadlines tend to do three things. They keep a single calendar with every federal, state, and payroll date for their entity type. They keep their bookkeeping current because accurate estimates and timely filings depend on it. Finally, they work with a CPA who contacts them ahead of each date, rather than waiting for the owner to ask.
At FBK, deadline management is part of how we work with our New Jersey clients, not an add-on. We maintain the calendar, we contact clients in advance, and we use the fourth quarter to look at planning opportunities while there is still time to act on them.
If you are uncertain whether every date on your calendar is accounted for, or if one of the deadlines above has already passed, we can help you determine where matters stand. Schedule your complimentary consultation to ensure that nothing is left to chance.