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Fourth Quarter -
Tax Calendar

There are deadlines and dates that you should know about. Use this calendar to help you avoid missing important deadlines. *Payments must be scheduled by 8pm ET at least one calendar day before the tax due date.*

October 2026

DateDescription
10/2/2026Deposit payroll tax for payments on September 26-29 if the semiweekly deposit rule applies.
10/7/2026Deposit payroll tax for payments on October 1-2 if the semiweekly deposit rule applies.
10/9/2026Deposit payroll tax for payments on October 3-6 if the semiweekly deposit rule applies.
10/13/2026Employers: Employees are required to report to you tips of $20 or more earned during September.
10/15/2026Deposit payroll tax for payments on October 7-9 if the semiweekly deposit rule applies.
10/15/2026Social security, Medicare, and withheld income
tax: Deposit tax for payments made in September if the monthly deposit rule applies.
10/15/2026Nonresident alien Individuals who received wages as an employee subject to U.S. income tax withholding: File Form 1040-NR if you timely filed Form 4868.
10/15/2026Individuals: File Form 1040 if you timely requested a 6-month extension.
10/15/2026Individuals and calendar year-end Entities: File Form 3520 if you timely requested a 4 or 6-month extension.
10/15/2026Corporations: File calendar year Form 1120 if you timely requested a 6-month extension.
10/16/2026Deposit payroll tax for payments on October 10-13 if the semiweekly deposit rule applies.
10/21/2026Deposit payroll tax for payments on October 14-16 if the semiweekly deposit rule applies.
10/23/2026Deposit payroll tax for payments on October 17-20 if the semiweekly deposit rule applies.
10/28/2026Deposit payroll tax for payments on October 21-23 if the semiweekly deposit rule applies.
10/30/2026Deposit payroll tax for payments on October 24-27 if the semiweekly deposit rule applies.

November 2026

DateDescription
11/2/2026Certain small employers: Deposit any undeposited tax if your tax liability is $2,500 or more for 2026 but less than $2,500 for the third quarter.
11/2/2026File Form 2290 and pay the tax for vehicles first used during September.
11/2/2026File Form 941 for the third quarter.
11/2/2026File Form 720 for the third quarter.
11/2/2026File Form 730 and pay tax on wagers accepted during September.
11/2/2026Deposit FUTA owed through September if more than $500.
11/4/2026Deposit payroll tax for payments on October 28-30 if the semiweekly deposit rule applies.
11/6/2026Deposit payroll tax for payments on October 31-November. 3 if the semiweekly deposit rule applies.
11/10/2026File Form 941 for the third quarter if you timely deposited and paid in full all required payments.
11/10/2026Employers: Employees are required to report to you tips of $20 or more earned during October.
11/12/2026Deposit payroll tax for payments on November 4-6 if the semiweekly deposit rule applies.
11/15/2026File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in July/August/September 2026
11/16/2026Deposit payroll tax for payments on November 7-10 if the semiweekly deposit rule applies.
11/17/2026Social security, Medicare, and withheld income
tax: Deposit tax for payments made in October if the monthly deposit rule applies.
11/18/2026Deposit payroll tax for payments on November 11-13 if the semiweekly deposit rule applies.
11/20/2026Deposit payroll tax for payments on November 14-17 if the semiweekly deposit rule applies.
11/25/2026Deposit payroll tax for payments on November 18-20 if the semiweekly deposit rule applies.
11/30/2026Deposit payroll tax for payments on November 21-24 if the semiweekly deposit rule applies.
11/30/2026File Form 730 and pay tax on wagers accepted during October.               
11/30/2026File Form 2290 and pay the tax for vehicles first used during October.         

December 2026

DateDescription
12/2/2026Deposit payroll tax for payments on November 25-27 if the semiweekly deposit rule applies.
12/4/2026Deposit payroll tax for payments on November 28-December 1 if the semiweekly deposit rule applies.
12/9/2026Deposit payroll tax for payments on December 2-4 if the semiweekly deposit rule applies.
12/10/2026Employers: Employees are required to report to you tips of $20 or more earned during November.
12/11/2026Deposit payroll tax for payments on December 5-8 if the semiweekly deposit rule applies.
12/15/2026Social security, Medicare, and withheld income
tax. Deposit tax for payments made in November if the monthly deposit rule applies.
12/15/2026Corporations: Deposit the fourth installment of your 2026 estimated tax – see Pub. 542 and EFTPS.
12/15/2026Partnerships:   File Form 8813 quarterly payment voucher and pay any tax due.
12/15/2026Nonresident alien individuals who DID NOT receive wages as an employee subject to U.S. income tax: File Form 1040-NR If you timely filed Form 4868.
12/15/2026Tax Exempt Orgs: Deposit Estimated Tax for 4th quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
12/16/2026Deposit payroll tax for payments on December 9-11 if the semiweekly deposit rule applies.
12/18/2026Deposit payroll tax for payments on December 12-15 if the semiweekly deposit rule applies.
12/23/2026Deposit payroll tax for payments on December 16-18 if the semiweekly deposit rule applies.
12/28/2026Deposit payroll tax for payments on December 19-22 if the semiweekly deposit rule applies.
12/30/2026Deposit payroll tax for payments on December 23-25 if the semiweekly deposit rule applies.
12/31/2026File Form 2290 and pay the tax for vehicles first used during November.       
12/31/2026File Form 730 and pay tax on wagers accepted during November.