2026

January 24:

1099 Consolidated Tax Form, Mailing cycle 1, available online; for accounts holding securities with no anticipated reclassifications

February 7:

1099 Consolidated Tax Form, Mailing cycle 2, available online; for accounts holding securities with income reclassifications to date

February 12:

1099 Preliminary Tax Statement available online only; for early tax preparation with clients receiving 1099s in Mailing cycles 3 or 4 Please note: Statement is for planning purposes only and is not considered final.

February 12:

1099: Info Only (corporate) available online only; supplemental information for corporate and eligible exempt accounts

February 21:

1099 Consolidated Tax Form, Mailing cycle 3, available online; for brokerage accounts holding securities with income reclassifications to date

February 26:

Forms 480.6A, 480.6B, 480.6C, and 480.6D available online; for residents of Puerto Rico

March 11:

1099 Consolidated Tax Form, Mailing cycle 4, available online; for brokerage accounts holding later-issuer reclassifications (e.g., UITs, REITs)

March 11:

Forms 1099 REMIC available online; for OID and other periodic interest reported

March 11:

1042-S (nonretirement) available online; for use with nonretirement accounts held by nonresident aliens with U.S.-source income earnings

March 11:

1042-S (retirement) mailing deadline; for use with retirement accounts held by nonresident aliens with distributions from retirement accounts Please note: This form is not available online.

April 15:

Federal Tax Filing Deadline; filing transactions for 2023 tax year must be completed by this date. For 2023 IRA contributions, IRAs must be established.

April 20:

Form 5500 AVS (retirement plans) available online

May 15:

Form 5498, 5498-SA: Retirement and HSA accounts contributions made in the 2025 calendar year, 2025 contributions made between January 1,2026-April 15, 2026, or with a 2025 rollover contribution, ROTH Conversion, or recharacterization.

December 31:

The deadline for converting funds in retirement and other accounts to a Roth IRA

December 31:

Required minimum distributions must be taken for individuals age 73 or older by year end. After taking your first RMD (for 2025) by April 1, 2026 if you turned 72 in 2025, you also need to take your 2026 RMD by the end of the year. This is also the deadline if you are otherwise required to take an RMD for 2026.