Payroll tax form deadlines, tax year 2026

What is the rule for Form 941?

“Your Form 941 is due by the last day of the month that follows the end of the quarter.” (IRS Instructions for Form 941 (03/2026), When Must You File?). There is a later date for employers who deposited on time: “If you made timely deposits in full payment of your taxes for the quarter, you may file by the 10th day of the 2nd month that follows the end of the quarter.”

And for Form 940?

“The due date for filing the Form 940 is January 31.” “However, if you deposited all FUTA tax when due, you have until February 10 to file.” (IRS Topic 759, When to file?)

What does Nella show?

The payroll returns your business says it files, Form 941 or Form 944, with Form 940 and Form W-2 for the year. If the business has not said which payroll return it files, Nella lists that as a gap. Nella does not run payroll or calculate payroll taxes.

Nella provides financial information and education, not accounting or tax advice. Facts for tax year 2026, taken from the sources linked on this page. Created by the accountants at AccTek Ltd — an ICPA and AIA member firm.