
The October 15 tax deadline 2026 is approaching for many extended individual filers. Before submitting your 2025 return, review payments, deductions, retirement contributions, business records, and what happens if you still owe tax.

The employer-provided childcare credit became more valuable in 2026, but the higher rates do not apply to every childcare payment. Small businesses should review eligibility, qualifying expenses, facility rules, Form 8882, and possible recapture before claiming the credit.