Payroll tax deadlines
Your next federal deadline
Filing deadlines
Every date below already has the weekend and federal holiday shift applied, so these are the days the return is genuinely due rather than the nominal date printed on the form.
| Due | Form | What it covers | Applies to |
|---|---|---|---|
| Monday, November 2, 2026 moved from 2026-10-31 | Form 941 | Q3 2026 federal payroll tax return | Everyone with W-2 employees |
| Monday, February 1, 2027 moved from 2027-01-31 | Form 941 | Q4 2026 federal payroll tax return | Everyone with W-2 employees |
| Monday, February 1, 2027 moved from 2027-01-31 | Form 940 | 2026 FUTA return. Extended to 10 February if every FUTA deposit was on time | Everyone with W-2 employees |
| Monday, February 1, 2027 moved from 2027-01-31 | W-2 | 2026 W-2s to employees and to the Social Security Administration | Everyone with W-2 employees |
| Monday, February 1, 2027 moved from 2027-01-31 | 1099-NEC | 2026 1099-NECs to contractors paid $600 or more, and to the IRS | Anyone paying subcontractors |
| Friday, April 30, 2027 | Form 941 | Q1 2027 federal payroll tax return | Everyone with W-2 employees |
| Monday, August 2, 2027 moved from 2027-07-31 | Form 941 | Q2 2027 federal payroll tax return | Everyone with W-2 employees |
| Monday, November 1, 2027 moved from 2027-10-31 | Form 941 | Q3 2027 federal payroll tax return | Everyone with W-2 employees |
The deposits, which are the ones people miss
Filing a 941 feels like a deadline. Depositing does not, because nothing gets submitted and nobody chases you. That is exactly why it is the one that slips, and it is the one carrying the penalty.
If you are a new employer, you are monthly
For your entire first calendar year your lookback liability is treated as zero, which makes you a monthly depositor automatically. You owe each month's withheld and matched taxes by the 15th of the following month. There is nothing to work out and nothing to elect.
2026 monthly deposits
| January payroll | February 17, 2026 shifted |
| February payroll | March 16, 2026 shifted |
| March payroll | April 15, 2026 |
| April payroll | May 15, 2026 |
| May payroll | June 15, 2026 |
| June payroll | July 15, 2026 |
| July payroll | August 17, 2026 shifted |
| August payroll | September 15, 2026 |
| September payroll | October 15, 2026 |
| October payroll | November 16, 2026 shifted |
| November payroll | December 15, 2026 |
| December payroll | January 15, 2027 |
2027 monthly deposits
| January payroll | February 16, 2027 shifted |
| February payroll | March 15, 2027 |
| March payroll | April 15, 2027 |
| April payroll | May 17, 2027 shifted |
| May payroll | June 15, 2027 |
| June payroll | July 15, 2027 |
| July payroll | August 16, 2027 shifted |
| August payroll | September 15, 2027 |
| September payroll | October 15, 2027 |
| October payroll | November 15, 2027 |
| November payroll | December 15, 2027 |
| December payroll | January 18, 2028 shifted |
If you are semiweekly instead
You move to semiweekly once your lookback liability passes $50,000, which for a business this size usually means somewhere north of ten employees. The schedule then keys off your payday rather than the calendar.
| Payday falls on | Deposit due |
|---|---|
| Wednesday, Thursday or Friday | The following Wednesday |
| Saturday, Sunday, Monday or Tuesday | The following Friday |
What it costs to be late
| How late | Penalty | On a $2,000 deposit |
|---|---|---|
| 1 to 5 days | 2% | $40 |
| 6 to 15 days | 5% | $100 |
| 16 days or more | 10% | $200 |
| Still unpaid 10 days after an IRS notice | 15% | $300 |
Interest accrues on top. This is the entire practical argument for paying someone to run payroll, and our first employee guide works through when that is worth it and when it is not.
Two things this page does not cover
- Your state. State withholding and unemployment run on their own calendars, and they differ. Some states want quarterly filings on the same dates, some do not. Your state agency is the only authority on that.
- The $100,000 next-day rule. If you ever accumulate $100,000 or more of liability in a single deposit period, it is due the next business day regardless of your schedule. Rare at this size, expensive when it happens.
Planning dates, not filing advice
These are computed from published IRS rules and are here so you can put reminders in a calendar. They are not tax advice, and your own schedule can differ. Confirm against IRS Publication 15 and your accountant before you rely on them.
Common questions
What payroll tax deadlines do I have as a small employer?
Four a year for Form 941, which reports federal income tax and FICA withheld each quarter, plus Form 940 for FUTA once a year, plus W-2s to employees and the SSA by 31 January. If you pay subcontractors $600 or more you also file 1099-NECs on the same January date. On top of those you make deposits, which is a separate schedule and the one people actually miss.
Am I a monthly or a semiweekly depositor?
If you are a new employer, you are monthly for your entire first calendar year, because your lookback liability is treated as zero. After that the IRS looks at your total tax from 1 July two years back through 30 June last year. Under $50,000 keeps you monthly. Over it makes you semiweekly.
What happens if a deadline falls on a weekend?
It moves to the next business day, and federal holidays count too. That is why the January 2026 deposit is due on 17 February rather than the 15th, since the 15th is a Sunday and the 16th is Presidents Day. Every date on this page already has that applied.
How bad is missing a deposit?
The failure-to-deposit penalty is 2% at one to five days late, 5% at six to fifteen, 10% beyond that, and 15% once an IRS notice has gone unanswered for ten days. Interest runs on top. On a $2,000 deposit, being sixteen days late costs $200.