Missing a payroll tax deadline costs real money. IRS penalties start at 2% for deposits just 1 day late and climb to 15%. Late filing of Form 941 triggers 5% per month up to 25% of unpaid tax. Bookmark this page — it could save you thousands.
This is the complete federal payroll tax calendar for 2026. We've listed every key deadline for quarterly returns, annual filings, and information returns. When a deadline falls on a weekend or holiday, the actual due date is the next business day.
Q1 2026 Deadlines (January – March)
| Date | Deadline | Form / Action |
|---|---|---|
| Jan 31 | File Q4 2025 Form 941 | Quarterly federal tax return |
| Jan 31 | File Form 940 (2025) | Annual FUTA return |
| Jan 31 | Distribute W-2s and 1099-NEC to recipients | Employee copies |
| Jan 31 | File W-2s with SSA and 1099-NEC with IRS | E-file if 10+ forms |
| Feb 15 | Monthly deposit for Jan payroll (if monthly depositor) | EFTPS deposit |
| Feb 28 | File 1099-MISC with IRS (paper) | If filing on paper |
| Mar 15 | Monthly deposit for Feb payroll | EFTPS deposit |
| Mar 31 | File 1099-MISC with IRS (electronic) | E-file deadline |
Q2 2026 Deadlines (April – June)
| Date | Deadline | Form / Action |
|---|---|---|
| Apr 15 | Monthly deposit for Mar payroll | EFTPS deposit |
| Apr 30 | File Q1 2026 Form 941 | Quarterly federal tax return |
| Apr 30 | FUTA deposit (if Q1 liability exceeds $500) | EFTPS deposit |
| May 15 | Monthly deposit for Apr payroll | EFTPS deposit |
| Jun 15 | Monthly deposit for May payroll | EFTPS deposit |
Q3 2026 Deadlines (July – September)
| Date | Deadline | Form / Action |
|---|---|---|
| Jul 15 | Monthly deposit for Jun payroll | EFTPS deposit |
| Jul 31 | File Q2 2026 Form 941 | Quarterly federal tax return |
| Jul 31 | FUTA deposit (if Q2 liability exceeds $500) | EFTPS deposit |
| Aug 15 | Monthly deposit for Jul payroll | EFTPS deposit |
| Sep 15 | Monthly deposit for Aug payroll | EFTPS deposit |
Q4 2026 Deadlines (October – December)
| Date | Deadline | Form / Action |
|---|---|---|
| Oct 15 | Monthly deposit for Sep payroll | EFTPS deposit |
| Oct 31 | File Q3 2026 Form 941 | Quarterly federal tax return |
| Oct 31 | FUTA deposit (if Q3 liability exceeds $500) | EFTPS deposit |
| Nov 15 | Monthly deposit for Oct payroll | EFTPS deposit |
| Dec 15 | Monthly deposit for Nov payroll | EFTPS deposit |
2026 Key Tax Rates & Limits
| Tax | Rate | Wage Base |
|---|---|---|
| Social Security (employer + employee) | 6.2% each (12.4% total) | $176,100 |
| Medicare (employer + employee) | 1.45% each (2.9% total) | No limit |
| Additional Medicare (employee only) | 0.9% | Over $200,000 |
| FUTA | 6.0% (0.6% after credit) | $7,000 |
Monthly vs Semi-Weekly Deposit Schedules
The IRS assigns you a deposit schedule based on your lookback period — total employment taxes reported in the four quarters ending June 30 of the prior year.
| Schedule | Lookback Period Taxes | Deposit Rule |
|---|---|---|
| Monthly | $50,000 or less | Deposit by the 15th of the following month |
| Semi-weekly | More than $50,000 | Wed–Fri payday → deposit by Wed. Sat–Tues payday → deposit by Fri |
| Next-day | $100,000+ accumulated on any day | Deposit by the next business day |
FAQ
When is Form 941 due in 2026?
Form 941 is due quarterly: April 30 (Q1), July 31 (Q2), October 31 (Q3), and January 31, 2027 (Q4). If the due date falls on a weekend or holiday, the deadline moves to the next business day.
What is the difference between monthly and semi-weekly payroll tax deposits?
Monthly depositors (≤$50,000 in the lookback period) deposit by the 15th of the following month. Semi-weekly depositors (>$50,000) deposit within 3 days of payday. If $100,000+ accumulates on any day, deposit the next business day regardless of schedule.
When are W-2s due to employees and the SSA?
Both employee copies and SSA filings are due by January 31, 2027. If filing 10 or more W-2s, you must e-file with the SSA.
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