Third 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.

July

August

September

July

DateDescription
7/1/2026File Form 11-C to register and pay annual tax if you are in the business of taking wagers.
7/1/2026Deposit payroll tax for payments on June 24-26 if the semiweekly deposit rule applies.
7/6/2026Deposit payroll tax for payments on June 27-30 if the semiweekly deposit rule applies.
7/8/2026Deposit payroll tax for payments on July 1-3 if the semiweekly deposit rule applies.
7/8/2026Deposit payroll tax for payments on July 4-7 if the semiweekly deposit rule applies.
7/10/2026Employers: Employees are required to report to you tips of $20 or more earned during June.
7/15/2026Deposit payroll tax for payments on July 8-10 if the semiweekly deposit rule applies.
7/15/2026Social security, Medicare, and withheld income
tax: Deposit tax for payments made in June if the monthly deposit rule applies.
7/17/2026Deposit payroll tax for payments on July 11-14 if the semiweekly deposit rule applies.
7/22/2026Deposit payroll tax for payments on July 15-17 if the semiweekly deposit rule applies.
7/24/2026Deposit payroll tax for payments on July 18-21 if the semiweekly deposit rule applies.
7/29/2026Deposit payroll tax for payments on July 22-24 if the semiweekly deposit rule applies.
7/31/2026Deposit payroll tax for payments on July 25-28 if the semiweekly deposit rule applies.
7/31/2026Deposit FUTA owed through June if more than $500.
7/31/2026File Form 5500, 5500-EZ, 5500-SF, 5558, or 8955-SSA for calendar year 2024 employee benefit plan. See Form 5500 Corner on IRS for information.
7/31/2026File Form 720 for the second quarter.
7/31/2026File Form 730 and pay the tax on wagers accepted during July.
7/31/2026File Form 2290 and pay the tax for vehicles first used during July.
7/31/2026File Form 941 for the second quarter.
7/31/2026Certain small employers: Deposit any undeposited tax if your tax liability is $2,500 or more for 2026 but less than $2,500 for the second quarter.

August

DateDescription
8/5/2026Deposit payroll tax for payments on July 29-31 if the semiweekly deposit rule applies.
8/7/2026Deposit payroll tax for payments on August 1-4 if the semiweekly deposit rule applies.
8/10/2026File Form 941 for the second quarter if you timely deposited all required payments.
8/10/2026Employers: Employees are required to report to you tips of $20 or more earned during July.
8/12/2026Deposit payroll tax for payments on August 5-7 if the semiweekly deposit rule applies.
8/14/2026Deposit payroll tax for payments on August 8-11 if the semiweekly deposit rule applies.
8/15/2026File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in April/May/June 2026
8/17/2026Social security, Medicare, and withheld income
tax: Deposit tax for payments made in July if the monthly deposit rule applies.
8/19/2026Deposit payroll tax for payments on August 12-14 if the semiweekly deposit rule applies.
8/21/2026Deposit payroll tax for payments on August 15-18 if the semiweekly deposit rule applies.
8/26/2026Deposit payroll tax for payments on August 19-21 if the semiweekly deposit rule applies.
8/28/2026Deposit payroll tax for payments on August 22-25 if the semiweekly deposit rule applies.
8/31/2026File Form 730 and pay tax on wagers accepted during July.
8/31/2026File Form 2290 and pay the tax for vehicles first used during July.

September

DateDescription
9/2/2026Deposit payroll tax for payments on August 26-28 if the semiweekly deposit rule applies.
9/4/2026Deposit payroll tax for payments on August 29-Sep 1 if the semiweekly deposit rule applies.
9/10/2026Deposit payroll tax for payments on September 2-4 if the semiweekly deposit rule applies.
9/10/2026Employers: Employees are required to report to you tips of $20 or more earned during August.
9/11/2026Deposit payroll tax for payments on September 5-8 if the semiweekly deposit rule applies.
9/15/2026Social security, Medicare, and withheld income
tax: Deposit tax for payments made in June if the monthly deposit rule applies.
9/15/2026Corporations: File calendar year Form 1120S if you timely requested a 6-month extension.
9/15/2026Corporations: Deposit the third installment of your 2026 estimated tax - see Pub. 542 and EFTPS.
9/15/2026Partnerships: File calendar year Form 1065 if you timely requested a 6-month extension.
9/15/2026Individuals: Pay the third installment of your 2026 estimated tax - Use Form 1040-ES.
9/15/2026Tax Exempt Orgs:   Deposit Estimated Tax for 3rd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
9/15/2026Withholding Agent:  File calendar year Form 1042 if you timely requested a 6-month extension.
9/15/2026Partnerships: File calendar year Form 8804 and Forms 8805 if you timely requested a 6-month extension.
9/15/2026Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
9/15/2026Foreign Trusts with a U.S. Owner: File calendar year Form 3520-A if you timely requested a 6-month extension.
9/16/2026Deposit payroll tax for payments on September 9-11 if the semiweekly deposit rule applies.
9/18/2026Deposit payroll tax for payments on September 12-15 if the semiweekly deposit rule applies.
9/23/2026Deposit payroll tax for payments on September 16-18 if the semiweekly deposit rule applies.
9/25/2026Deposit payroll tax for payments on September 19-22 if the semiweekly deposit rule applies.
9/30/2026Deposit payroll tax for payments on September 23-25 if the semiweekly deposit rule applies.
9/30/2026File Form 730 and pay tax on wagers accepted during August.
9/30/2026File Form 2290 and pay the tax for vehicles first used during August.

Related

First Quarter (January, February, March)

Second Quarter (April, May, June)

Fourth Quarter (October, November, December)

Page Last Reviewed or Updated: 02-Jan-2026