Missing a payroll tax deadline can cost your business thousands in penalties. This comprehensive calendar covers every federal payroll tax deadline for 2026, plus tips for staying ahead of state-level requirements.
In This Guide
Q1 2026 Deadlines
January 15: Semi-weekly depositors — deposit taxes for wages paid December 28-31, 2025. January 31: File Form 941 for Q4 2025. Furnish W-2s and 1099-NECs to recipients. File W-2s with SSA and 1099-NECs with IRS. File Form 940 for 2025.
February 10: File Form 941 for Q4 2025 without penalty if all Q4 taxes were deposited on time. February 28: File 1099s with IRS if paper filing (does not apply to 1099-NEC). March 31: File 1099s with IRS electronically (does not apply to 1099-NEC).
Q2 2026 Deadlines
April 15: Monthly depositors — deposit March employment taxes. April 30: File Form 941 for Q1 2026. Deposit FUTA tax if Q1 liability exceeds $500.
May 15: Monthly depositors — deposit April employment taxes. June 15: Monthly depositors — deposit May employment taxes.
Q3 2026 Deadlines
July 15: Monthly depositors — deposit June employment taxes. July 31: File Form 941 for Q2 2026. Deposit FUTA tax if cumulative liability exceeds $500.
August 15: Monthly depositors — deposit July employment taxes. September 15: Monthly depositors — deposit August employment taxes.
Q4 2026 Deadlines
October 15: Monthly depositors — deposit September employment taxes. November 2: File Form 941 for Q3 2026 (October 31 falls on Saturday). Deposit FUTA tax if cumulative liability exceeds $500.
November 15: Monthly depositors — deposit October employment taxes. December 15: Monthly depositors — deposit November employment taxes.
Year-End 2026 / Early 2027
January 15, 2027: Monthly depositors — deposit December 2026 employment taxes. January 31, 2027: File Form 941 for Q4 2026. File Form 940 for 2026. Furnish W-2s and 1099-NECs to recipients. File W-2s with SSA and 1099-NECs with IRS.
State Filing Deadlines
State deadlines vary. Most states follow federal quarterly schedules for state withholding returns, but some have monthly filing requirements for larger employers. State unemployment (SUTA) returns are typically due quarterly — check your specific state's requirements.
Payrollix tracks state-specific deadlines for all 50 states and alerts you when filings are approaching.
Never Miss a Deadline with Payrollix
Payrollix's built-in deadline tracker monitors all federal and state filing dates for every client. You'll receive dashboard alerts and email notifications as deadlines approach. With auto-filing enabled, 941s and 940s are filed automatically — no calendar tracking needed.
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Payrollix tracks every deadline, sends alerts, and auto-files returns so you never miss a due date.
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