Every 941VI, 501VI, W-2, deposit, and annual filing deadline for 2026 payroll in one place. Bookmark this. Come back every quarter.
How to Use This Calendar
When the 15th falls on a weekend or federal holiday, the due date shifts to the next business day. File or deposit early when you can — there’s no penalty for being ahead of schedule.
Q1 — January through March
| Date | What’s Due |
|---|---|
| January 15 | 501VI deposit for December taxes (monthly depositors) |
| January 31 | Q4 941VI filing; W-2s to employees; 1099-NECs to contractors; 1099-NEC filing with IRS |
| February 15 | 501VI deposit for January taxes |
| February 28 | Paper W-3 and W-2 copies filed with SSA; paper 1099s filed with IRS |
| March 16 | 501VI deposit for February taxes (15th falls on Sunday) |
| March 31 | Electronic W-2/W-3 filing with SSA; electronic 1099 filing with IRS |
Q2 — April through June
| Date | What’s Due |
|---|---|
| April 15 | 501VI deposit for March taxes |
| April 30 | Q1 941VI filing |
| May 15 | 501VI deposit for April taxes |
| June 15 | 501VI deposit for May taxes |
Q3 — July through September
| Date | What’s Due |
|---|---|
| July 15 | 501VI deposit for June taxes |
| July 31 | Q2 941VI filing |
| August 17 | 501VI deposit for July taxes (15th falls on Saturday) |
| September 15 | 501VI deposit for August taxes |
Q4 — October through December
| Date | What’s Due |
|---|---|
| October 15 | 501VI deposit for September taxes |
| October 31 | Q3 941VI filing |
| November 16 | 501VI deposit for October taxes (15th falls on Sunday) |
| December 15 | 501VI deposit for November taxes |
Annual Deadlines
| Deadline | What’s Due |
|---|---|
| January 31 annually | Form 940 (FUTA annual return) |
| Quarterly | 720VI Gross Receipts Tax (Q1 due April 15, Q2 due July 15, Q3 due October 15, Q4 due January 15) |
Semi-Weekly Depositors
If your total payroll tax liability exceeded $50,000 in the lookback period (July 1, 2024 – June 30, 2025), you’re on the semi-weekly schedule for 2026.
- Wages paid Wednesday–Friday: deposit by the following Wednesday
- Wages paid Saturday–Tuesday: deposit by the following Friday
You also need to attach Schedule B to every 941VI showing your daily tax liability breakdown.
New Employer in 2026?
New employers start as monthly depositors for the first calendar year. The 15th-of-the-month rule applies throughout your first year.
Minimum Wage Compliance Dates
| Date | Minimum Wage | Tipped Minimum (40%) |
|---|---|---|
| April 24, 2026 | $12.00/hr | $4.80/hr |
| June 1, 2027 | $14.00/hr | $5.60/hr |
| June 1, 2028 | $15.00/hr | $6.00/hr |
Lasinja tracks your payroll tax liability in real time with every run. 941VI and 501VI forms generate automatically. Your filings stay current because the data flows directly from payroll into your forms.