Overview
- The SAT says companies may file 2025 annual returns from January 1 to March 31, 2026, with deadlines of January 19 for entities in liquidation, February 16 for nonprofits, and March 31 for other regimes including RESICO.
- The online system preloads data such as provisional payments, PTU paid, withholdings, CFDI for returns and discounts, and remnants like prior losses, foreign payments, dividends, and employment subsidy.
- Submitting the return requires a valid e.firma and access to electronic banking, and any balance due must be paid via transfer through banks authorized to collect federal taxes.
- If prefilled information is changed, taxpayers must file complementary returns, with updates appearing 48 hours after payment when tax is due or 24 hours when the balance is zero.
- In the United States, media reports note the federal filing deadline is April 15, 2026, employers must provide W-2s by January 31, and the IRS has not yet announced the e-file opening date, which typically comes in late January.