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IRS Employment Tax Due Dates

Official Source Verified

AuthorityInternal Revenue Service (IRS)
JurisdictionUnited States (Federal)
Last Retrieved2026-02-12
ConfidenceHIGH

Source: IRS Publication 15, Calendar of Important Tax Dates.

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Form 941 (Quarterly)

Employers who withhold income tax, social security, and Medicare tax must file Form 941 quarterly.

Quarter EndingStandard Due Date10-Day Extension*
March 31 (Q1)April 30May 10
June 30 (Q2)July 31August 10
Sept 30 (Q3)October 31November 10
Dec 31 (Q4)January 31February 10

*If you made deposits on time in full payment of the taxes for the quarter, you may file by the 10th day of the second month following the end of the quarter.

Form 940 (Annual FUTA)

Due Date: January 31

However, if you deposited all FUTA tax when due, you may file by February 10.

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