2026 Compliance Calendar and Q1 Reminders

December 29, 2025

With the new year comes a new cycle of compliance deadlines. We are here to keep you updated and informed so that you don’t miss a beat.

New for 2026

Roth Catch-Up Contributions: Catch-up contributions for employees age 50+ who earned over $150,000 in 2025 FICA wages must be made as Roth contributions.
Long-Term, Part-Time Employees: Employees with 500+ hours of service in 2 consecutive years must be eligible to contribute to the plan.
Super Catch-Up Contributions: Employees age 60 - 63 can contribute the greater of $11,250 or 150% of the regular catch-up limit.
Self-certify Hardship Withdrawals: If your plan allows, employees can confirm their eligibility for a hardship withdrawal on their own.

Q1 Deadlines

Jan 31: Sending IRS forms to participants 1099-R for participants who received distributions from the plan in the previous year as well as Forms W-2, 945, 1099-NEC, and 1099-MISC
Feb 28: Filing Form 1099-R on paper with IRS to report distributions made in previous year. Deadline for electronic filing is March 31
March 15
ADP/ACP test corrective distributions to avoid 10% excise tax
Filing partnership tax returns and contribution deadline for deductibility

(without extension) for companies operating on calendar-year fiscal year

Requesting automatic extension to September 15 for partnership tax returns
March 31: Electronic filing of Form 1099-R to report distributions made in previous year

Download 2026 Compliance Calendar

Helpful Links and Other Information

In January, several IRS forms should be distributed to participants. Below is a summary of these forms and links for additional details that you may find helpful.

1099-SA and 5498-SA pertain to plans that offer a Health Savings Account (HSA).
1099-R for participants who received distributions from the plan in the previous year.
W-2 summarizing annual earnings and taxes withheld.
945 to report federal income tax withheld from non-payroll payments.
1099-MISC & 1099-NEC to report nonemployee compensation and miscellaneous information.

Other Good Information

In addition to the immediate Q1 deadlines, there are a few broader compliance updates and reminders that plan sponsors should keep in mind for 2026. These may not require action today but are important to track as the year progresses.

IRS Electronic Filing Reminder: If you file 10 or more information returns (W-2, 1099, etc.) in a year, you must file electronically. Most employers will meet this threshold, check with your payroll provider or tax advisor.

Mayflower Advisors

265 Franklin St., Ste 401 Boston, MA 02110

617-259-1767

https://www.mayfloweradvisors.com/

MFARetirement@mayfloweradvisors.com

All information has been obtained from sources believed to be reliable, but its accuracy is not guaranteed. There is no representation or warranty as to the current accuracy, reliability, or completeness of, nor liability for, decisions based on such information and it should not be relied on as such. Securities offered by registered representatives through Private Client Services (“PCS”), Member FINRA/SPIC. Advisory services offered through Mayflower Advisors, LLC (“MFA”), an SEC registered investment adviser. PCS and MFA are not affiliated. Advisory services are only offered to clients or prospective clients where MFA and its representatives are properly licensed or exempt from licensure. For current MFA information, please visit the Investment Adviser Public Disclosure website at www.adviserinfo.sec.gov by searching with MFA’s CRD #307857.

This information was developed as a general guide to educate plan sponsors and is not intended as authoritative guidance or tax/legal advice. Each plan has unique requirements, and you should consult your attorney or tax advisor for guidance on your specific situation.