Understanding Payroll Tax Deadlines in 2026
Navigate 2026 federal and state payroll tax deadlines with confidence. This guide covers quarterly Form 941 filings, annual Form 940, W-2 and W-3 distributions, and deposit schedules to help you avoid costly penalties.
Key Federal Deadlines for 2026
Quarterly Form 941 filings are due April 30, July 31, October 31, and January 31. Annual Form 940 (FUTA) is due January 31. W-2 and W-3 forms must be distributed to employees and filed with the SSA by January 31.
Deposit Schedules and Penalties
Federal tax deposits follow either a monthly or semi-weekly schedule depending on your total tax liability. Missing deposits triggers penalties starting at 2% and scaling to 15% of the unpaid amount.