For most US C‑corp startups, February 2, 2026 is a major compliance day. Here’s what needs to be on your calendar.

1. R&D Payroll Tax Credit and FUTA

On or before February 2, 2026:

  • Claim Research & Development (R&D) Tax Credits on Form 941
    • If your startup qualifies to apply the federal R&D credit against payroll taxes, this is the due date to claim it on your quarterly employment tax return (Form 941) for the relevant quarter.
    • Make sure your R&D documentation and calculations are complete and consistent with what your income tax preparer is using.
    • Use Kruze’s R&D credit calculator (or a similar tool) to estimate your potential credit and confirm it’s worth the compliance effort.
  • File Federal Unemployment Tax Act (FUTA) Return – Form 940
    • File your annual FUTA return (Form 940) and pay any remaining FUTA liability for 2025 by this date.
    • Coordinate with your payroll provider to confirm what has already been paid and what still needs to be reported or remitted.

2. Information Returns: 1099s and W‑2s

Also due February 2, 2026 for calendar‑year C‑corp startups:

  • Send 1099s to contractors
    • Issue Forms 1099 (generally 1099‑NEC for non‑employee compensation) to contractors who were paid the applicable threshold amount and are not corporations or otherwise exempt.
    • Make sure you collected Form W‑9 from each relevant contractor during the year so names and Taxpayer Identification Numbers (TINs) are correct.
  • Send W‑2s to employees
    • Deliver Forms W‑2 to all employees and ensure they match your payroll records.
    • Confirm your payroll provider is aligned on the numbers for wages, withholding, and benefits.
  • E‑file 1099‑MISC for non‑employee compensation with the IRS
    • For payments classified appropriately, e‑file the applicable 1099 forms with the IRS by this date.
  • Need more time? File Form 8809
    • If you cannot meet the 1099 and W‑2 electronic filing deadlines, you may file Form 8809 to request a 30‑day extension for filing (not for furnishing to recipients).
    • File this as early as possible if you know you’ll need the extension.

Staying on top of these federal tasks keeps you away from penalties and reduces painful cleanup work during fundraising or audits.

Seattle Startups: February 2, 2026 Deadlines

If your startup has activity in Washington and Seattle, February 2, 2026 is packed with state and local obligations.

1. Washington Q4 2024 Excise Tax Return

Due February 2, 2026 for Quarterly Filers:

  • Washington Q4 2025 Excise Tax Return
    • This covers Business & Occupation (B&O) Tax, Sales Tax, and Use Tax for the fourth quarter of 2025.
    • File through the Washington Department of Revenue’s online system and make sure your gross receipts and taxable sales are properly categorized.

2. Seattle 2024 Business License Tax – Annual Filers

Due February 2, 2026:

  • Seattle 2025 Business License Tax – Annual Filers
    • Applies to businesses with gross receipts between $100,000 and $200,000 who file annually.
    • Make sure your total gross receipts for 2025 are correctly reported using Seattle’s definitions and thresholds.

3. Washington Q4 State Fund Quarterly Report (Payroll Tax)

Due February 2, 2026:

4. Seattle Q4 Business License Tax – Quarterly Filers

Also due February 2, 2026:

  • Seattle Q4 Business License Tax – Quarterly Filers
    • Applies to businesses with gross receipts over $200,000, who file quarterly.
    • Ensure your Q4 2025 gross receipts are captured accurately and consistent with what you reported to Washington state.

For Seattle-area startups, coordination between your accounting system, Washington excise reporting, and Seattle business license tax filings is essential to avoid mismatches.

Salt Lake City / Utah Startups: February 2, 2026 Deadline

For Utah-based or Utah‑nexus startups, February 2, 2026 brings state sales and use tax compliance:

  • Utah Sales and Use Tax Return
    • File your Utah sales and use tax return by this date, using the appropriate form:
      • Form TC‑62S – for a single place of business.
      • Form TC‑62M – for multiple places of business.
    • Report taxable sales, taxable services, and any use tax owed on untaxed purchases of equipment or services.
    • Double-check that marketplace, online platform, and direct sales are all included in your totals.

Consistent reporting between Utah returns and your internal accounting records will help prevent notices and reduce compliance risk.

San Francisco Startups: February 27, 2026 Deadline

If your company has nexus or operations in San Francisco, another important date is February 27, 2026:

  • San Francisco Annual Gross Receipts Tax Filing and Payment
    • File and pay the San Francisco Annual Gross Receipts Tax by this date.
    • Gross receipts tax rates vary based on your total gross receipts and business activity type, so two startups with similar revenue may have different tax bills depending on their industry.
    • The filing thresholds are relatively low, meaning many funded startups with San Francisco activity will be required to file.
    • Work closely with your accountant to determine:
      • Whether you have filing obligations.
      • Which business activity classifications apply.
      • How your gross receipts line up with the city’s tax tables.

Stay on Top of Tax Deadlines for Your Startup

To help you manage your tax deadlines, Kruze has tax calendars with the dates for federal tax deadlines, and calendars for many major cities. You can review them and download them to your calendar here.