US Payroll Tax Calendar for Small Businesses: Form 941, W-2, 1099-NEC and 940 Deadlines
The short answer
Federal payroll has a fixed rhythm. File Form 941 for each quarter by April 30, July 31, October 31 and January 31. Give employees Form W-2, and file W-2s and W-3 with the Social Security Administration, by January 31. Send Form 1099-NEC to contractors by January 31, and file the annual Form 940 by January 31. A deadline that falls on a weekend or holiday moves to the next business day.
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- Form 941 is due the last day of the month after each quarter ends.
- January 31 is the busiest date: Q4 Form 941, W-2s, W-3, 1099-NEC and Form 940.
- If you made all deposits on time, the IRS allows an extra 10 days to file Form 941 and 940.
- Your deposit schedule (monthly or semi-weekly) comes from a lookback period, not from your choice.
- Put state deadlines on the same calendar; they rarely match the federal ones.
What are the federal payroll tax deadlines?
The IRS lists employment tax due dates on one page. Quarterly Form 941 is due April 30, July 31, October 31 and January 31 (for the fourth quarter of the previous year). Forms W-2 with Form W-3 go to the Social Security Administration by January 31, and employees must receive their copies by the same date.
When a due date lands on a Saturday, Sunday or legal holiday, it moves to the next business day. January 31, 2027 is a Sunday, so the January deadlines for the 2026 tax year move to Monday, February 1, 2027.
| Date | What is due | Who receives it |
|---|---|---|
| Jan 31 | Form 941 for Q4; Forms W-2 and W-3; Form 1099-NEC; Form 940 | IRS, SSA, employees, contractors |
| Apr 30 | Form 941 for Q1 (Jan to Mar) | IRS |
| Jul 31 | Form 941 for Q2 (Apr to Jun) | IRS |
| Oct 31 | Form 941 for Q3 (Jul to Sep) | IRS |
| 15th of each month | Monthly depositors: previous month's withheld and employer taxes | IRS (electronic deposit) |
| Every payday | Semi-weekly depositors: deposit within the schedule set by payday | IRS (electronic deposit) |
How do deposit schedules work?
Filing a return and depositing the tax are two different obligations. Most small employers are monthly depositors: they deposit the taxes for one month by the 15th of the following month. Larger employers are semi-weekly depositors, with deposit dates tied to each payday.
You do not choose your schedule. The IRS sets it from the total tax you reported during a lookback period. Check your schedule at the start of every year in IRS Publication 15, because growing payroll can move you from monthly to semi-weekly.
Is there extra time if deposits were made on time?
Yes. The IRS allows employers who deposited the tax for the quarter in full and on time an additional 10 days to file Form 941. A similar rule applies to Form 940 when all FUTA tax was deposited on time. Treat the extension as a buffer, not a plan: the deposit dates do not move.
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What else belongs on a small business payroll calendar?
Federal forms are only part of the picture. Put these on the same calendar, with an owner and a reminder two weeks ahead:
- State unemployment insurance returns and payments (usually quarterly).
- State income tax withholding returns, where the state has an income tax.
- New hire reports to the state within 20 days of each hire (sooner in some states).
- Year-end: confirm employee addresses and contractor W-9s in November, so January is about filing, not chasing data.
- Annual review of your federal deposit schedule.
- Benefits and retirement plan contribution deadlines from your plan documents.
How do you stop missing payroll deadlines?
Missed payroll deadlines are rarely about knowledge. They come from an owner on vacation, a payroll provider change, or a calendar kept in one person's head. Three habits prevent most of them: one shared calendar with every federal and state date for the year, a named backup for each date, and a monthly reconciliation of payroll reports against bank withdrawals.
If you use a payroll provider, get written confirmation of which filings and deposits they make for you. Many problems start with each side assuming the other filed.
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Questions people ask next
When is Form 941 due?
The last day of the month after each quarter: April 30, July 31, October 31 and January 31. If you deposited all tax for the quarter on time, you have 10 more days to file.
When are W-2s due?
By January 31 to employees and to the Social Security Administration, together with Form W-3. If January 31 falls on a weekend, the deadline moves to the next business day.
When is Form 1099-NEC due?
By January 31, both to the contractor and to the IRS.
What is Form 940?
The annual federal unemployment (FUTA) tax return, due January 31, or by February 10 if all FUTA tax was deposited on time.
Is this tax advice?
No. It summarizes IRS published due dates as of the date shown. Confirm your own schedule in IRS Publication 15 or with a tax professional.