Q1 2026 Nanny Tax Deadlines: What's Due and When

New year, new tax deadlines. Here's everything you need to know about Q1 2026 as a household employer.

Need a refresher on nanny taxes? See our nanny taxes guide for rates and what you owe.

New to all of this? Our how it works guide walks you through the full process step by step.

January 2026 Deadlines

January 15: Q4 2025 Estimated Taxes

Your final quarterly payment for 2025 is due January 15, 2026. This includes:

• Social Security and Medicare (your share + withheld)
• Federal unemployment (FUTA)
• State unemployment (SUTA)

How to pay:

• IRS Direct Pay: irs.gov/directpay (recommended — free, no enrollment). Use your SSN, not your EIN
• Check mailed with Form 1040-ES voucher

February 2: W-2s Due

You must give your nanny their W-2 by February 2, 2026 for wages paid in 2025. The usual January 31 deadline shifts because January 31, 2026 falls on a Saturday.

What the W-2 shows:

• Total wages paid
• Federal income tax withheld
• Social Security and Medicare withheld
• State/local taxes withheld

Also due February 2:

• Copy A of W-2 to Social Security Administration
• W-3 transmittal form to SSA

NannyKeeper generates your W-2s automatically—just download and distribute.

February-March 2026

No major federal deadlines, but check your state:

• Some states require quarterly unemployment reports
• California SDI quarterly reports
• New York paid family leave reports

April 15: Q1 2026 Estimated Taxes

Your first quarterly payment for 2026 is due April 15.

What's included:

• Social Security and Medicare for January-March wages
• FUTA (if applicable)
• State unemployment

Also April 15:

• Your personal tax return (Form 1040) with Schedule H
• Schedule H reports all household employment taxes for 2025

Tax Filing Options

Option 1: Quarterly Estimated Taxes

Pay four times per year:

• January 15 (Q4 prior year)
• April 15 (Q1)
• June 15 (Q2)
• September 15 (Q3)

Use Form 1040-ES to calculate and submit payments.

Option 2: Increase Your W-4 Withholding

If you're employed, you can increase federal withholding from your paycheck to cover nanny taxes. Adjust your W-4 to withhold extra.

This avoids separate quarterly payments but requires planning.

Option 3: Annual Payment with Return

You can pay all household employment taxes when you file your return in April. Household employment taxes enter your estimated-tax calculation only if you will have federal income tax withheld from wages, pensions, or other income, or you would already need estimated payments without the household taxes. If neither applies, IRS Publication 926 says the household taxes alone do not create an estimated-tax penalty.

Penalty Avoidance

You may owe an underpayment penalty if all three apply:

• You owe $1,000+ when you file
• You paid less than 90% of current-year tax
• You also paid less than 100% of prior-year tax (110% if prior-year AGI exceeded $150,000, or $75,000 if married filing separately)

For a household employer, include Schedule H taxes in this test only when you have federal income tax withholding or would already need estimated payments without the household taxes.

Safe harbor: Pay at least 100% of last year's tax liability (110% if prior-year AGI exceeded $150,000, or $75,000 if married filing separately) to avoid penalties—even if you end up owing more.

State-Specific Q1 Deadlines

Most state quarterly reports are due by the end of the month following the quarter—so Q1 reports are due April 30:

Note: Federal estimated taxes are due April 15, but most state unemployment reports are due April 30. Don't confuse the two.

Check your state's specific requirements →

Checklist: Q1 2026

Looking Ahead: Full 2026 Calendar

This guide focuses on Q1, but deadlines keep coming. For the complete year—including Q2, Q3, Q4, and all the year-end filings—check out our full calendar:

View all 2026 nanny tax deadlines →

How NannyKeeper Helps

We track all your deadlines and send reminders before each one:

• Email reminders before quarterly due dates
• Automatic calculations for what you owe
• W-2 generation ready for February 2
• Schedule H preparation for your tax return

Never miss a deadline again.

Get started →