As tech companies enter a new tax year, planning ahead for filing deadlines is essential, especially for those managing equity compensation, multi-state operations and rapid expansion. Withum’s Technology and Emerging Growth Services Team is outlining the key dates and considerations tech CFOs and CEOs should prepare for now.
Key Dates for Technology Companies
1. Payroll and Equity Reporting
Due Date: January 31, 2026
For most technology companies, the earliest and most critical deadline is January 31. On this date, you must:
- Issue W-2s to employees.
- Issue 1099s to contractors and non-employees.
- Include NSO exercises by employees on their W-2 forms.
- NSOs exercised by non-employees must be reported on a 1099.
- File Form 3921 for any ISO exercises by employees.
- Begin reviewing option activity to ensure payroll and reporting remain accurate and on schedule, as rapid hiring and new equity grants add complexity and require immediate attention.
2. Delaware C-Corp Filings
Due Date: March 1, 2026
Most venture-backed companies are incorporated in Delaware. These entities must file the Delaware Franchise Tax Report and pay by March 1.
If your annual tax liability exceeds $5,000, quarterly estimated payments may also be required for the coming year.
3. Pass-Through Entity Returns
Due Date: March 15, 2026
S-Corporations and partnerships must file federal returns by March 15. Extensions to September 15 apply only to filing, not payment. Plan for timely payment to avoid penalties.
4. Corporate and Individual Returns and Foreign Account Reporting
Due Date: April 15, 2026
For C-Corporations and individuals, April 15 remains the primary filing deadline. FBAR (FinCEN Form 114) is also due on April 15 for foreign bank accounts that exceed $10,000 in aggregate at any point during the year. This often applies to emerging-growth technology organizations that:
- Maintain international banking relationships.
- Operate foreign subsidiaries.
- Use international payment or crypto platforms.
- Have founders or executives with foreign financial accounts.
Penalties for non-compliance can be significant, so early review is essential.
Essential 2026 Tax Deadlines for Tech Companies
Stay compliant and avoid penalties with this quick breakdown.
5. Equity, Foreign Accounts and Tax Credit Considerations
Review all equity and stock plan activities to ensure proper reporting of NSO and ISO exercises. For companies with foreign accounts or operations, confirm all account reporting requirements, such as FBAR, are met. Gather tax credit documentation early to ensure eligibility and meet deadlines.
6. Other Informational and State-Level Filings
Many tech companies also face additional urgent reporting obligations based on their business footprint, headcount and state nexus. Depending on where your business operates, you may need to take prompt action for Affordable Care Act reporting (Forms 1094/1095), Delaware partnership filings and gross receipts taxes such as the Nevada Commerce Tax or Oregon Commercial Activity Tax. Certain municipalities, including New York City and Philadelphia, enforce local business and commercial rent tax requirements. Do not delay in identifying these specific state and local deadlines.
7. Planning Considerations for Emerging-Growth Technology Companies
Technology organizations encounter unique challenges in rapid-growth environments, such as multi-state or remote workforces, expanding entity structures, frequent option exercises and international operations. Planning ahead helps avoid late or incorrect payroll or equity reporting, missed payments and overlooked requirements. This ensures your company can scale with confidence.
Authors: Samantha Greenbaum, CPA, Partner and Team Co-Leader, E-Commerce | [email protected] and Lore Bilbao, CPA | [email protected]
Your Year-End Tax Strategy Simplified
With recent tax policy changes, individuals and businesses should take proactive steps now to maximize deductions and minimize liabilities. Withum’s Year-End Tax Planning Resource Center provides timely insights, planning tips and compliance reminders tailored to your needs.
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Connect with a member of our Technology and Emerging Growth Services Team to proactively prepare for deadlines and support your growth objectives.
Disclaimer: No action should be taken without advice from a member of Withum’s Technology Tax Services Team because tax law changes frequently, which can have a significant impact on this guide and your specific planning possibilities.
