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Payroll Tax Deadlines 2026: Deposit Rules Explained
Missing a payroll tax deadline is one of the most common and most avoidable ways a business ends up with IRS penalties. The rules are published and predictable once you know which depositor category applies to you. This guide covers the deposit schedule patterns and the quarterly and annual filings every employer needs to track.
Monthly vs. Semiweekly Depositors
The IRS assigns your federal tax deposit schedule each year based on a lookback period, generally the total employment tax you reported in a prior 12-month window. You do not choose your schedule; it is determined by your payroll size.
Monthly depositors deposit withheld income tax, Social Security, and Medicare taxes by the 15th of the month following the month the wages were paid. This is the more common schedule for smaller employers.
Semiweekly depositors follow a payday-based rule rather than a calendar-month rule. Taxes for wages paid on Wednesday, Thursday, or Friday are due the following Wednesday. Taxes for wages paid on Saturday, Sunday, Monday, or Tuesday are due the following Friday. Semiweekly status typically applies to employers with larger payroll tax liability.
Whichever schedule applies, the actual calendar dates shift every year around weekends and federal holidays. Rather than list specific 2026 calendar dates here that could drift out of date, verify current deposit due dates directly on the IRS employment tax due dates page, and use the interactive calendar below for a categorized, filterable view.
Form 941: Quarterly Federal Tax Return
Form 941 reports wages paid and payroll taxes withheld for each quarter. It is generally due the last day of the month following the end of the quarter, which as a pattern lands in late January, April, July, and October. Confirm the exact current-year date on the IRS site, since a due date landing on a weekend or holiday shifts to the next business day.
Form 940: Annual FUTA Return
Form 940 reports and reconciles federal unemployment tax for the year. As a published pattern, it is generally due January 31 following the tax year, with an extension to February 10 available if all FUTA deposits were made on time throughout the year. As with Form 941, verify the exact current date on the IRS site each year.
Interactive 2026 Payroll Tax Calendar
Filter the deadlines below by category or quarter to see what applies to your business.
General information for 2026. Verify current dates with the IRS and your state agency.
Filter by category
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Showing 28 deadlines.
Deposit schedule note: monthly depositors deposit by the 15th of the following month. Semiweekly depositors follow a separate rule -- taxes for Wednesday, Thursday, or Friday paydays are due the following Wednesday, and taxes for Saturday through Tuesday paydays are due the following Friday. Your deposit schedule is set each year by your lookback period.
Monthly federal tax deposit (December liability)
Monthly depositors
Deposit withheld income tax, Social Security, and Medicare for December by the 15th of the following month.
Form 941 (Q4 2025)
All employers who file quarterly
Report Q4 2025 wages and withholding on the employer's quarterly federal tax return.
Form 940 FUTA (2025)
Employers subject to federal unemployment tax
File the annual FUTA return; if all deposits were made on time the deadline extends to Feb 10.
W-2 to employees and SSA
All employers with W-2 employees
Furnish W-2s to employees and file copies with the Social Security Administration by this date.
1099-NEC to recipients and IRS
Businesses that paid contractors $600 or more
Send 1099-NEC to each contractor and file with the IRS for nonemployee compensation paid in 2025.
Q4 2025 state UI / SUTA return
Employers in states with quarterly unemployment filing
File the fourth-quarter state unemployment wage report and pay any SUTA balance due.
Monthly federal tax deposit (January liability)
Monthly depositors
The normal 15th deposit shifts to Feb 17 because of the weekend and the Presidents Day holiday.
ACA 1094-C / 1095-C paper filing
Applicable large employers filing on paper
Paper filers of ACA forms must submit to the IRS by this date; e-filers get until March 31.
Monthly federal tax deposit (February liability)
Monthly depositors
Deposit February withholding and payroll taxes by the 15th, adjusted to Mar 16 for the weekend.
ACA 1094-C / 1095-C e-filing
Applicable large employers filing electronically
Employers filing 10 or more returns must e-file ACA information returns by this date.
Monthly federal tax deposit (March liability)
Monthly depositors
Deposit March withholding and payroll taxes by the 15th of the following month.
Form 941 (Q1 2026)
All employers who file quarterly
Report first-quarter wages and withholding on the employer's quarterly federal tax return.
Q1 2026 state UI / SUTA return
Employers in states with quarterly unemployment filing
File the first-quarter state unemployment wage report and pay any SUTA balance due.
Monthly federal tax deposit (April liability)
Monthly depositors
Deposit April withholding and payroll taxes by the 15th of the following month.
Monthly federal tax deposit (May liability)
Monthly depositors
Deposit May withholding and payroll taxes by the 15th of the following month.
Monthly federal tax deposit (June liability)
Monthly depositors
Deposit June withholding and payroll taxes by the 15th of the following month.
Form 941 (Q2 2026)
All employers who file quarterly
Report second-quarter wages and withholding on the employer's quarterly federal tax return.
Q2 2026 state UI / SUTA return
Employers in states with quarterly unemployment filing
File the second-quarter state unemployment wage report and pay any SUTA balance due.
Monthly federal tax deposit (July liability)
Monthly depositors
The normal 15th deposit shifts to Aug 17 because the 15th falls on a weekend.
Monthly federal tax deposit (August liability)
Monthly depositors
Deposit August withholding and payroll taxes by the 15th of the following month.
Monthly federal tax deposit (September liability)
Monthly depositors
Deposit September withholding and payroll taxes by the 15th of the following month.
Form 941 (Q3 2026)
All employers who file quarterly
Report third-quarter wages and withholding on the employer's quarterly federal tax return.
Q3 2026 state UI / SUTA return
Employers in states with quarterly unemployment filing
File the third-quarter state unemployment wage report and pay any SUTA balance due.
Monthly federal tax deposit (October liability)
Monthly depositors
The normal 15th deposit shifts to Nov 16 because the 15th falls on a weekend.
Monthly federal tax deposit (November liability)
Monthly depositors
Deposit November withholding and payroll taxes by the 15th of the following month.
Final 2026 payroll run and bonus cutoff
All employers closing out the year
Process the last payroll, apply year-end bonuses and fringe benefits, and confirm W-2 data is accurate before close.
Form 941 (Q4 2026)
All employers who file quarterly
Report fourth-quarter 2026 wages and withholding on the employer's quarterly federal tax return.
W-2 and 1099-NEC for 2026
All employers with employees or contractors
Furnish 2026 W-2s and 1099-NECs and file copies with the SSA and IRS by this date.
Hand It Off
Never miss a deadline again.
BEG tracks and files every one of these dates as part of fully managed payroll at $25 to $45 per employee per month. Form 941, FUTA, W-2s, 1099s, ACA, state UI returns, and on-time deposits are all handled for you, so nothing slips through.
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BEG tracks and files every federal and state payroll tax deadline as part of managed payroll at $25-$45 per employee per month, all-inclusive.
Frequently Asked Questions
Am I a monthly or semiweekly depositor for federal payroll taxes?
Your deposit schedule is set annually by the IRS based on your total tax liability during a lookback period, not by your choice. Most small employers start as monthly depositors; larger payrolls are typically semiweekly.
What is the difference between a monthly and semiweekly deposit schedule?
Monthly depositors deposit withheld taxes by the 15th of the following month. Semiweekly depositors deposit based on payday: taxes for Wednesday, Thursday, or Friday paydays are due the following Wednesday, and taxes for Saturday through Tuesday paydays are due the following Friday.
When is Form 941 due?
Form 941 is filed quarterly, generally due the last day of the month following the end of each quarter. Check the IRS employment tax due dates page for the exact current-year dates, since holidays and weekends can shift them.
When is Form 940 due?
Form 940, the annual federal unemployment tax return, is generally due January 31 following the tax year, with an extension to February 10 if all FUTA deposits were made on time. Confirm exact dates on the IRS site each year.
Where can I find the exact 2026 filing dates?
Use the IRS employment tax due dates page for authoritative current dates, and use the interactive calendar on this page to filter deadlines by category and quarter.
Related Resources
Anthony leads payroll solutions at Business Executive Group, a national managed payroll firm serving businesses across industries. BEG manages payroll at $25-$45 PEPM, all-inclusive, with deep expertise in compliance, multi-state filing, and industry-specific payroll requirements. Get instant pricing at beghr.com.
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