Employers: Forms 941 + 940; FUTA - File / pay (Q4 / year 2026)
Period: Q4 / year 2026. Q4 941; annual 940; settle 2026 FUTA; from 31 Jan.
Tax Due Dates Calendar
Selected U.S. federal tax filing, payment and reporting dates for October 2026 through December 2027.
Dates depend on tax year, entity, filing extensions and deposit schedule. Filing extensions generally do not extend payment deadlines. Check current IRS tax calendar guidance and any relief that applies to you.
| Sun | Mon | Tue | Wed | Thu | Fri | Sat |
|---|---|---|---|---|---|---|
| Employers: Forms 941 + 940; FUTA - File / pay (Q4 / year 2026)Employers: W-2 / W-3 - File / furnish (Calendar 2026)Payers: Form 1099-NEC - File / furnish (Calendar 2026) +1 more events on February 1 | ||||||
| Tax-exempt entity: 990 / 990-EZ / 990-PF - filing (30 Sep 2026 year-end)Tax-exempt entity: 990 / 990-EZ / 990-PF - extended filing (31 Mar 2026 year-end)Payers: 1099-B / DA / S; MISC - Furnish (Calendar 2026) +1 more events on February 16 | ||||||
Dates in February
8 datesEmployers: W-2 / W-3 - File / furnish (Calendar 2026)
Period: Calendar 2026. W-2 to employees; W-2 / W-3 to SSA; from 31 Jan.
Payers: Form 1099-NEC - File / furnish (Calendar 2026)
Period: Calendar 2026. To IRS and recipients; paper / e-file; from 31 Jan.
Payers: Most other 1099 statements - Furnish (Calendar 2026)
Period: Calendar 2026. Recipient copies; see 16 Feb exceptions; from 31 Jan.
Tax-exempt entity: 990 / 990-EZ / 990-PF - filing (30 Sep 2026 year-end)
Tax year ended 30 Sep 2026. 15th of 5th month; from 15 Feb. Form 990-N cannot be extended.
Tax-exempt entity: 990 / 990-EZ / 990-PF - extended filing (31 Mar 2026 year-end)
Tax year ended 31 Mar 2026. A timely, valid filing extension is required. 6-month extension; Form 8868; from 15 Feb. Form 990-N cannot be extended.
Payers: 1099-B / DA / S; MISC - Furnish (Calendar 2026)
Period: Calendar 2026. *1099-MISC with box 8 or 10 amounts; from 15 Feb.
Monthly payroll tax deposit - Jan 2027 wages
For monthly schedule depositors: federal employment taxes on wages paid in Jan 2027. Semiweekly and $100,000 next-day rules can require earlier deposits. Rolled from 15th. See IRS Publication 15.
