2026 Quarterly Tax Filing Dates: Complete Calendar for Small Business Owners

Missing a tax deadline as a small business owner doesn't just mean a penalty — it means interest charges that compound, potential payroll tax deposit penalties (up to 15%), and the administrative burden of catching up mid-quarter while running your business.

This calendar covers every tax deadline that matters for small business owners in 2026, organized by month so you can set reminders now.

2026 Estimated Tax Payment Dates

If you're self-employed, an LLC owner, S-Corp shareholder, or any business owner who doesn't have taxes automatically withheld, you need to pay estimated taxes four times per year.

Payment Income Period Covered Due Date Q1 2026January 1 – March 31April 15, 2026 Q2 2026April 1 – May 31June 16, 2026 Q3 2026June 1 – August 31September 15, 2026 Q4 2026September 1 – December 31January 15, 2027

Note: Q2 is due June 16 (not June 15) because June 15 falls on a Sunday in 2026.

How Much to Pay Each Quarter

Use one of these two methods to avoid underpayment penalties:

1. Safe Harbor Method (Recommended for Most): Pay at least 25% of last year's total tax liability each quarter. If your 2025 tax liability was $20,000, pay $5,000 per quarter. You won't owe penalties even if you owe more at filing.
2. Annualized Income Method: Calculate your actual quarterly income and pay 25-28% of that as estimated taxes. More accurate, but requires quarterly income calculations and Form 2210 at filing.

For higher earners: If your adjusted gross income in 2025 exceeded $150,000, you must pay 110% (not 100%) of last year's tax to use the safe harbor method.

Form 941: Quarterly Payroll Tax Deadlines

If you have employees, you file Form 941 quarterly to report wages and payroll taxes. Deadlines for 2026:

Quarter Period Covered Form 941 Due Q1 2026January – March 2026April 30, 2026 Q2 2026April – June 2026July 31, 2026 Q3 2026July – September 2026October 31, 2026 Q4 2026October – December 2026February 2, 2027

If you deposited all your employment taxes on time throughout the quarter, you receive an automatic 10-day filing extension for Form 941.

Payroll Tax Deposit Deadlines

Form 941 is where you report payroll taxes — but you must deposit those taxes more frequently. Your deposit schedule (monthly or semi-weekly) is determined by your lookback period liability.

Monthly Depositors

Employers who owed $50,000 or less in employment taxes during the lookback period (July 1 2024 – June 30 2025) deposit by the 15th of the following month. January payroll taxes → deposit by February 15.

Semi-Weekly Depositors

Employers who owed more than $50,000 in the lookback period deposit on a semi-weekly schedule:

• Payroll paid Wednesday, Thursday, or Friday → deposit by the following Wednesday
• Payroll paid Saturday, Sunday, Monday, or Tuesday → deposit by the following Friday

Next-Day ($100,000) Rule

If you accumulate $100,000+ in employment tax liability on any single day, you must deposit the next business day. This rule applies regardless of your normal deposit schedule.

Annual Tax Deadlines Reference

Deadline Date Who It Affects W-2 to employeesJanuary 31, 2026 ✓All employers 1099-NEC to contractorsJanuary 31, 2026 ✓Businesses paying contractors $600+ W-2 copy to SSAJanuary 31, 2026 ✓All employers 1099-NEC copy to IRSJanuary 31, 2026 ✓Businesses paying contractors $600+ Individual tax returnApril 15, 2026Individuals, sole proprietors, single-member LLCs Partnership return (Form 1065)March 17, 2026Partnerships, multi-member LLCs S-Corp return (Form 1120-S)March 17, 2026S-Corporations C-Corp return (Form 1120)April 15, 2026C-Corporations Tax extension (individuals)April 15, 2026Extends filing to October 15 (not payment) FUTA annual reconciliation (Form 940)February 2, 2026 ✓All employers

Dates marked ✓ have already passed for 2026. File late returns as soon as possible to minimize penalties.

State Tax Deadlines

Most states align their income tax deadlines with federal (April 15), but some differ. Additionally, if you have employees, you'll have state payroll tax deposit deadlines — typically monthly or quarterly depending on your payroll size.

Key states with different individual income tax deadlines in 2026:

• Virginia: May 1 for individual returns
• Louisiana: May 15 for individual returns
• Iowa: April 30 for individual returns
• Delaware: April 30 for individual returns

Nine states have no income tax: Alaska, Florida, Nevada, New Hampshire (on wages), South Dakota, Tennessee (on wages), Texas, Washington, Wyoming. If you operate in one of these states, no state income tax filings required.

Avoid These Common Payroll Tax Mistakes

• Confusing deposit deadlines with filing deadlines: Form 941 is due 30-31 days after quarter end. Your tax deposits are due much sooner — within days of payroll.
• Treating payroll taxes as operating cash: Payroll taxes withheld from employees are trust fund taxes — they're not your money. The IRS can personally assess the "responsible person" for trust fund taxes even through bankruptcy.
• Missing the Q2 estimate date: Q2 estimates are due June 15 (or 16 in 2026) — not July 15. Many business owners confuse Q2 with "second half" of the year.
• Not adjusting for the new SS wage base: The $184,500 Social Security wage base applies starting January 1, 2026. Update your payroll software and check January payroll runs.

Calculate Your Payroll Tax Obligations

Use our Payroll Tax Calculator to calculate exact employer and employee payroll taxes for any salary and state — using 2026 rates including the updated $184,500 Social Security wage base.

For your complete cost-to-hire picture, the Employee Cost Calculator shows FICA, FUTA, SUTA, workers' comp estimates, and benefits — the total annual cost of each employee by state.