2026 Payroll Tax Deadlines: Deposit & Filing Calendar

Payroll tax deadlines are easy to miss because filing a tax return and depositing the taxes you owe are two different responsibilities. An employer might file Form 941 quarterly but still need to deposit federal payroll taxes every month or even multiple times per week.

This 2026 payroll tax calendar brings the key federal filing deadlines, FUTA payment dates, and IRS deposit rules together in one place. Use it to plan ahead, avoid late-deposit penalties, and find the official guidance for your situation.

Quick answer: Most employers file Form 941 quarterly, with 2026 filing deadlines of April 30, July 31, November 2, 2026, and February 1, 2027 (for the fourth quarter of 2026). Federal income tax withholding and FICA deposits follow a separate monthly or semiweekly schedule. If a deadline falls on a weekend or applicable legal holiday, the next-business-day rule generally applies.

Updated November 2026. This calendar covers common federal employer requirements. State and local payroll taxes, special employer classifications, and IRS extensions may have different deadlines. Confirm applicable requirements with your payroll or tax professional and current IRS instructions.

2026 Payroll Tax Deadline Calendar

Start with the dates below. The quarterly filing dates apply to Form 941 for employers required to file it. FUTA deposit deadlines apply only when the relevant tax-liability threshold is exceeded. Monthly and semiweekly income tax/FICA deposit dates are determined separately.

Important: Form 941 and Form 940 filers who deposited all required taxes on time and in full may qualify for up to 10 additional calendar days to file the applicable return. This is a filing extension, not an extension of the tax deposit deadline. For exact details and special cases, see the IRS 2026 Tax Calendar (Publication 509).

When Are Federal Payroll Tax Deposits Due?

Employers generally deposit withheld federal income tax and employee/employer Social Security and Medicare (FICA) taxes on either a monthly or semiweekly schedule. Your assigned schedule is based primarily on your tax liability during an IRS lookback period, not simply how often you run payroll.

For semiweekly depositors, Saturdays, Sundays, and applicable legal holidays can affect the due date. The IRS generally provides at least three banking days to make a semiweekly deposit. Check Publication 15 when a holiday falls within your deposit window.

How Do You Know If You Are a Monthly or Semiweekly Depositor?

For most Form 941 employers, the lookback period for the 2026 deposit schedule runs from July 1, 2024, through June 30, 2025. Add up the employment tax liability reported during those four quarters:

• $50,000 or less: Generally a monthly schedule depositor.
• More than $50,000: Generally a semiweekly schedule depositor.
• New employer with no prior lookback liability: Generally begins as a monthly schedule depositor, unless an exception applies.

Form 944 employers have different lookback rules. Also, employers who trigger the $100,000 next-day rule can become semiweekly depositors for the rest of the current year and the following year. Consult the deposit rules in IRS Publication 15.

Do Small Employers Always Need to Make Separate Deposits?

Not necessarily. An employer reporting less than $2,500 in employment taxes for the current or preceding quarter may qualify to pay with a timely filed Form 941 instead of making regular deposits, subject to IRS conditions. This is different from simply being a small business or having only a few employees. Check the instructions for Form 941 before relying on the exception.

2026 Form 941 Quarterly Filing Deadlines

Form 941 is the quarterly federal employment tax return used by many employers to report wages, withheld federal income tax, and Social Security and Medicare taxes. Generally, the due date is the last day of the month after each calendar quarter, adjusted for weekends and applicable holidays.

• Q1, January–March: April 30, 2026.
• Q2, April–June: July 31, 2026.
• Q3, July–September: November 2, 2026.
• Q4, October–December: February 1, 2027.

Filing Form 941 does not replace the requirement to make deposits during the quarter. Some employers instead file Form 944 annually if the IRS has notified them to do so; agricultural and certain other employers may have different forms.

2026 FUTA Tax Deposit Deadlines

The Federal Unemployment Tax Act (FUTA) tax is an employer-paid unemployment tax. Employers generally evaluate their FUTA liability at the end of each quarter. If the accumulated FUTA liability is more than $500, they must generally deposit it by the last day of the following month. If it is $500 or less, it can generally be carried forward to the next quarter.

For the fourth quarter, if the accumulated FUTA amount is $500 or less, qualifying employers may generally pay it with their annual Form 940. If it exceeds $500, it must generally be deposited. The annual Form 940 for 2026 is generally due February 1, 2027, with a later filing deadline available when all FUTA was deposited timely and in full.

For a fuller explanation of FUTA tax rates, wage limits, and credit reductions, see our FUTA tax guide and the IRS Form 940 page.

Annual Payroll Tax Filing Deadlines: W-2, 1099-NEC, 940, and More

In addition to quarterly returns, employers and businesses making certain payments have annual information-return deadlines. For the 2026 tax year, the common January 31 deadline moves to February 1, 2027, because January 31 is a Sunday.

Different forms may have special extensions, exceptions, and electronic-filing requirements. For example, W-2s must be provided to employees, not just filed with the government. Check the applicable form instructions before filing.

Payroll Tax Deposit vs. Filing Deadline: What's the Difference?

A deposit deadline tells you when you must send withheld and employer payroll taxes to the government. A filing deadline tells you when you must submit the return that reports those taxes. The two deadlines are not interchangeable.

Example: Suppose your business is a monthly federal tax depositor and pays employees in September 2026. Your September employment tax deposit is generally due October 15, 2026. But your third-quarter Form 941 reporting July, August, and September is due November 2, 2026. Waiting until the Form 941 filing date to send September's tax deposit could make the deposit late.

For more background on tax types and calculations, read our small-business tax filing guide and our employer's guide to payroll taxes and compliance.

How Do Employers Deposit Federal Payroll Taxes?

Federal employment tax deposits generally must be made electronically. The Electronic Federal Tax Payment System (EFTPS) is one IRS-supported method; other authorized electronic methods and certain third-party arrangements may also be available. The IRS generally treats the date you initiate a payment differently from the date the funds are considered deposited, so verify payment cutoffs well before a deadline.

Employers must also follow the applicable electronic-filing rules for employment tax returns and information returns. For guidance specific to your form, consult IRS Publication 15 and the corresponding form instructions.

What Happens If You Miss a Payroll Tax Deadline?

Late federal tax deposits can trigger failure-to-deposit penalties, even if a payroll tax return is submitted on time. Depending on how late the deposit is, the IRS generally uses a graduated penalty structure of 2%, 5%, 10%, or 15%. Other filing, payment, and interest charges may also apply.

If you discover a missed deposit, make the required payment as promptly as possible, verify the amount, and review any IRS notice. Penalty relief may be available for reasonable cause or under an applicable first-time abatement policy, but it is not automatic. See the penalties discussion in Publication 15.

Payroll Tax Deadline Checklist for Small Businesses

Use this recurring checklist to help keep deposits and returns on track:

• Before the year starts: Confirm your IRS monthly or semiweekly deposit classification and the federal and state taxes your business owes.
• Each payroll: Review employee hours, wages, withholding, and employer tax amounts.
• Before every deposit date: Confirm the amount, payment method, settlement cutoff, and any weekend or holiday adjustments.
• Each quarter: Reconcile payroll records against Forms 941 and applicable FUTA deposit obligations.
• At year-end: Prepare W-2s, relevant 1099 forms, Form 940, and other required annual returns.
• Ongoing: Retain tax filings, payment confirmations, wage records, and timecards; review your payroll compliance checklist regularly.

IRS employment tax records generally must be kept for at least four years after the tax is due or paid, whichever is later. Other records can have different retention rules. See our guide on how long to keep employee timecards and payroll records. Keeping track of gross pay and deductions and using payroll reporting can make reconciliations easier.

Frequently Asked Questions About Payroll Tax Deadlines

When are payroll taxes due in 2026?

Federal income tax withholding and FICA deposit deadlines depend on whether the IRS classifies your business as a monthly or semiweekly depositor. Form 941 returns are generally due April 30, July 31, November 2, 2026, and February 1, 2027, for the four quarters of 2026.

Is Form 941 due monthly or quarterly?

Form 941 is generally filed quarterly. That does not mean the related taxes are deposited quarterly. Many employers must deposit taxes monthly or semiweekly.

When is the 2026 fourth-quarter Form 941 due?

The general deadline is February 1, 2027. Employers that deposited all required taxes on time and in full may qualify for an additional 10 calendar days to file.

When are 2026 W-2 forms due?

For wages paid during 2026, employers generally must furnish W-2s to employees and file the required copies with the Social Security Administration by February 1, 2027.

Can I pay my payroll taxes when I file Form 941?

Usually not. Most employers must make separate deposits according to their assigned schedule. Limited exceptions, including certain small-liability situations, may permit payment with the return.

Are state payroll tax deadlines the same as federal deadlines?

No. State unemployment insurance, state income tax withholding, and local payroll-related obligations may have different payment and filing frequencies. Check the applicable state revenue and workforce agencies.

Make Payroll Deadlines Easier With OnTheClock

Deadlines are easier to manage when payroll starts with accurate employee hours. With OnTheClock Payroll, approved timecards flow into payroll, helping reduce manual data entry. The platform calculates payroll, handles supported tax filings and payments, and keeps payroll records organized in one place.

If you are comparing solutions, explore our small-business payroll software or start a free trial.

Official sources: IRS Publication 509 (2026 Tax Calendars), IRS Publication 15 (2026 Employer's Tax Guide), and IRS Employment Tax Due Dates.