2026 Q1 Compliance Calendar for Restaurants & Breweries

As we kick off 2026, restaurant and brewery owners face a busy first quarter filled with critical compliance deadlines. Staying ahead of these dates is essential to avoid penalties and keep your operations running smoothly. Below is your Q1 compliance roadmap, with key federal, state, and industry-specific obligations.

January: Start Strong

• January 14 – Excise Tax Prep for Breweries
  Begin preparing TTB and state excise tax filings. Breweries should review production logs and confirm reporting accuracy.
• January 15 – Estimated Tax Payment
  Fourth quarter estimated tax payment for 2025 is due. This applies to businesses making quarterly payments.
• January 20– Sales Tax Compliance
  Restaurants and breweries that file sales tax monthly must report December sales by January 20^th
• January 31 – Employee Forms
  Distribute Forms W-2 to employees and 1099-NEC to contractors. Prepare tip reporting summaries for IRS compliance.

February: Filing Season in Full Swing

• February 2 – IRS Filing Deadline
  File W-2s and 1099s with the Social Security Administration and IRS. This date is extended from Jan. 31 because it falls on a weekend in 2026.
• February 20 – Final day to submit tax workpapers to Boyum to be sure the return can be completed by March 15

March: Quarter-End & ACA Reporting

• March 15 (Observed March 16) – Entity Tax Returns
  S-Corporations and Partnerships must file returns or request extensions.
• March 31 – ACA Electronic Filing
  File Forms 1094-C and 1095-C electronically with the IRS.
• Inventory & Cost Reviews
  Breweries: Conduct batch cost and yield analysis; Restaurants: Review portion control and menu pricing strategies.

Industry-Specific Reminders

• Tip Reporting – Ensure accurate reporting for FICA tip credit eligibility.
• Gift Cards & Loyalty Programs – Review revenue recognition rules to avoid misstatements.
• Excise Tax – Breweries should finalize filings for federal and state excise taxes early to prevent delays.

Pro Tips from Boyum Barenscheer

• Plan Ahead: Use a compliance checklist to track deadlines and avoid last-minute stress.
• Leverage Technology: Automate payroll and sales tax reporting to reduce errors.
• Consult Experts: Our team specializes in restaurant and brewery accounting.  Reach out for tailored guidance on tax strategy, internal controls, and financial planning.

Need help navigating Q1 compliance?
Contact Boyum Barenscheer today for personalized support. We’ll help you stay compliant, optimize your tax position, and keep your business thriving.  Email us at info@myboyum.com to get started.