Federal payroll tax form deadlines for 2026 and 2027
The next deadline Worklio handles for you is Monday, November 2, 2026: Form 941 for Q3 due. (October 31, 2026 is a Saturday.)
Next employer deadline: Medicare Part D creditable-coverage notice, Wednesday, October 14, 2026.
Upcoming bank holidays
- Veterans Day
- Thanksgiving Day
- Christmas Day
Filed for you: 2026
Worklio files these for you automatically.
| Date | Deadline | When it is due | Learn more |
|---|---|---|---|
| Passed | W-2s and 1099-NEC to workers, SSA and IRS | January 31 January 31, 2026 is a Saturday | About Form W-2 |
| Passed | Form 941 for Q4 due | January 31, for October to December January 31, 2026 is a Saturday | About Form 941 |
| Passed | Form 940 annual FUTA return | January 31 January 31, 2026 is a Saturday | About Form 940 |
| Passed | Forms 1095-C furnished to employees | 30 days after January 31 (March 1 in a leap year) | About ACA reporting |
| Passed | Forms 1094-C / 1095-C e-filed with IRS | March 31 | About ACA reporting |
| Passed | Form 941 for Q1 due | April 30, for January to March | About Form 941 |
| Passed | Form 941 for Q2 due | July 31, for April to June | About Form 941 |
| Next | Form 941 for Q3 due | October 31, for July to September October 31, 2026 is a Saturday | About Form 941 |
Filed for you: 2027
Worklio files these for you automatically.
| Date | Deadline | When it is due | Learn more |
|---|---|---|---|
| W-2s and 1099-NEC to workers, SSA and IRS | January 31 January 31, 2027 is a Sunday | About Form W-2 | |
| Form 941 for Q4 due | January 31, for October to December January 31, 2027 is a Sunday | About Form 941 | |
| Form 940 annual FUTA return | January 31 January 31, 2027 is a Sunday | About Form 940 | |
| Forms 1095-C furnished to employees | 30 days after January 31 (March 1 in a leap year) | About ACA reporting | |
| Forms 1094-C / 1095-C e-filed with IRS | March 31 | About ACA reporting | |
| Form 941 for Q1 due | April 30, for January to March | About Form 941 | |
| Form 941 for Q2 due | July 31, for April to June July 31, 2027 is a Saturday | About Form 941 | |
| Form 941 for Q3 due | October 31, for July to September October 31, 2027 is a Sunday | About Form 941 |
Your deadlines
You meet these yourself; Worklio does not file them. Which apply depends on your plans and workforce.
2026
| Date | Deadline | Who it applies to | With Worklio |
|---|---|---|---|
| through April 30, 2026 Passed | Post the OSHA 300A annual injury summary February 1 to April 30 | Each establishment that must keep OSHA injury records. | With Complete HCM, the summary's hours and headcount come from payroll. |
| Passed | Submit OSHA 300A data electronically March 2 | Establishments with 250 or more employees that keep OSHA records, or 20 to 249 in industries OSHA designates. | With Complete HCM, the export is formatted for OSHA electronic submission. |
| Passed | File Form 5500 for a calendar-year benefit plan Last day of the seventh month after the plan year (Form 5558 extends it to October 15) | Administrators of 401(k) and other retirement plans (not SEP or SIMPLE IRA plans) and of welfare plans with 100 or more participants. A smaller welfare plan is usually exempt when fully insured or paid from general assets; check the instructions. | The 401(k) integration add-on includes census and hours for testing and Form 5500. |
| Next | Medicare Part D creditable-coverage notice Before October 15 | Employers whose health plan includes prescription drug coverage, to every Medicare-eligible member. |
2027
| Date | Deadline | Who it applies to | With Worklio |
|---|---|---|---|
| through April 30, 2027 | Post the OSHA 300A annual injury summary February 1 to April 30 | Each establishment that must keep OSHA injury records. | With Complete HCM, the summary's hours and headcount come from payroll. |
| Submit OSHA 300A data electronically March 2 | Establishments with 250 or more employees that keep OSHA records, or 20 to 249 in industries OSHA designates. | With Complete HCM, the export is formatted for OSHA electronic submission. | |
| File Form 5500 for a calendar-year benefit plan Last day of the seventh month after the plan year (Form 5558 extends it to October 15)July 31, 2027 is a Saturday | Administrators of 401(k) and other retirement plans (not SEP or SIMPLE IRA plans) and of welfare plans with 100 or more participants. A smaller welfare plan is usually exempt when fully insured or paid from general assets; check the instructions. | The 401(k) integration add-on includes census and hours for testing and Form 5500. | |
| Medicare Part D creditable-coverage notice Before October 15 | Employers whose health plan includes prescription drug coverage, to every Medicare-eligible member. |
What happens when a deadline falls on a weekend or holiday?
A federal tax deadline that falls on a Saturday, Sunday or legal holiday moves to the next business day (26 U.S.C. §7503), so the filing dates above can differ from the usual ones. Forms 1095-C go to employees 30 days after January 31, which is March 1 in a leap year and March 2 otherwise. For example, "Form 941 for Q3 due" moves from October 31, 2026 to November 2, 2026, because October 31, 2026 is a Saturday.
When are payroll tax deposits due?
Withheld income tax, Social Security and Medicare are deposited on a schedule set by the size of your past payroll taxes, not on the filing dates above. Monthly depositors pay by the 15th of the next month. Semiweekly depositors pay by the following Wednesday for paydays Wednesday to Friday, and by the following Friday for paydays Saturday to Tuesday. A liability of $100,000 or more is due the next business day.
With Worklio, tax payments are scheduled to each agency every run. How deposit schedules work
Federal Reserve bank holidays 2026 and 2027
No ACH settlement. By standard practice, a payday that falls on one of these days is paid the business day before.
2026
- New Year's Day
- Martin Luther King Jr. Day
- Washington's Birthday
- Memorial Day
- Juneteenth
- Independence Day Saturday, not observed
- Labor Day
- Columbus Day
- Veterans Day
- Thanksgiving Day
- Christmas Day
2027
- New Year's Day
- Martin Luther King Jr. Day
- Washington's Birthday
- Memorial Day
- Juneteenth Saturday, not observed
- Independence Day observed Monday
- Labor Day
- Columbus Day
- Veterans Day
- Thanksgiving Day
- Christmas Day Saturday, not observed
When a holiday falls on a Saturday, Federal Reserve Banks are open the preceding Friday. Holidays on a Sunday are observed Monday. Payroll calendar · What a payroll calendar is · Payroll funding
Common questions
Sources
- IRS Publication 509, Tax Calendars
- IRS Publication 15 (Circular E)
- Instructions for Form 941
- Instructions for Form 940
- Instructions for Forms W-2 and W-3
- Instructions for Forms 1094-C and 1095-C
- Federal Reserve holiday schedules
- 42 CFR 423.56, Medicare Part D creditable-coverage disclosure
- 29 CFR 1904.32, OSHA annual summary
- 29 CFR 1904.41, OSHA electronic submission
- Form 5500 Series (Department of Labor)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.