Fourth quarter – Tax calendar

Important tax deadlines and dates

There are key deadlines and dates that you should know about. Use this calendar to help you avoid missing important deadlines, view important due dates and actions for key filing deadlines each month. For the latest information about changes or developments please visit Forms & instructions for your specific form or publication.

Taxpayers affected by disasters should visit Around the nation for information on tax filing and payment extensions for your state.

EFTPS users: Payments must be scheduled by 8 p.m. ET at least one calendar day before the tax due date.

October

November

December

October

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

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

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.               

Related

First Quarter (January, February, March)

Second Quarter (April, May, June)

Third Quarter (July, August, September)

Page Last Reviewed or Updated: 02-Jan-2026