Use Publication 509
The IRS Publication 509 tax calendar is the source to check for full due dates and weekend or legal holiday adjustments.
2026 payroll calendar
2026 payroll tax calendar
This compact calendar connects the highest-intent PaycheckIndex pages: 1099 estimated payments, employer Form 941 deadlines, payroll tax deposits, and wage reporting reminders.
Use this as a planning checklist only. IRS deadlines can be affected by weekends, legal holidays, fiscal-year filing, disaster relief, deposit rules, and entity-specific facts.
| Date | Deadline or reminder | Who should check it |
|---|---|---|
| January 15, 2026 | Final 2025 estimated tax payment | 1099 workers and taxpayers with estimated payments. |
| February 2, 2026 | Furnish 2025 Form W-2 copies to employees | Employers preparing wage statements. |
| April 15, 2026 | 2026 Q1 estimated tax payment | 1099 workers and taxpayers with estimated payments. |
| April 30, 2026 | Form 941 for Q1 2026 | Employers filing quarterly payroll tax returns. |
| June 15, 2026 | 2026 Q2 estimated tax payment | 1099 workers and taxpayers with estimated payments. |
| July 31, 2026 | Form 941 for Q2 2026 | Employers filing quarterly payroll tax returns. |
| September 15, 2026 | 2026 Q3 estimated tax payment | 1099 workers and taxpayers with estimated payments. |
| November 2, 2026 | Form 941 for Q3 2026 | Employers filing quarterly payroll tax returns. |
| January 15, 2027 | 2026 Q4 estimated tax payment | 1099 workers and taxpayers with estimated payments. |
| February 1, 2027 | Form 941 for Q4 2026 | Employers filing quarterly payroll tax returns. |
Separate deposits from returns
Payroll tax deposits may be monthly, semiweekly, or next-day under the $100,000 rule. Do not rely only on Form 941 dates.
Connect the calculators
Use 1099, paycheck, overtime, and employer cost calculators to estimate amounts, then verify official IRS filing and deposit deadlines.
Sources: IRS Publication 509, IRS estimated tax FAQ, IRS Topic 757, and IRS Publication 15. Last generated 2026-08-16.