Tax deadlines 2027
Payroll tax filing dates for 2027
Payroll has the most dates of any tax a small business handles, and they repeat every quarter. Here are the filing dates for Forms 941 and 940, with the one rule that gives you extra days.
Quarterly Form 941
| Quarter | Due | If every deposit was made on time and in full |
|---|---|---|
| 4th quarter of 2026 | Monday, February 1, 2027 | Wednesday, February 10, 2027 |
| 1st quarter of 2027 | Friday, April 30, 2027 | Monday, May 10, 2027 |
| 2nd quarter of 2027 | Monday, August 2, 2027 | Tuesday, August 10, 2027 |
| 3rd quarter of 2027 | Monday, November 1, 2027 | Wednesday, November 10, 2027 |
Annual forms
Form 940 (federal unemployment tax) for 2026 is due Monday, February 1, 2027, or Wednesday, February 10, 2027 if you deposited the tax on time and in full. Employee copies of Form W-2 for 2026 are due the same day as Form 1099-NEC, Monday, February 1, 2027. January 31, 2027 is a Sunday, and a due date that lands on a weekend or legal holiday moves to the next business day, so the date is Monday, February 1, 2027.
Dates checked October 26, 2026 against IRS Publication 509 (2027), early release draft. IRS early release draft of Publication 509 (2027). The final version can change a date. Confirm every date with the IRS and, for New Jersey, the NJ Division of Taxation before you rely on it. Deposit schedules (monthly or semiweekly) depend on your payroll size and are separate from these filing dates; your payroll provider or CPA can tell you yours.
Reconcile payroll before every quarter closes
- Match the payroll report to the books. Gross wages, employer taxes and withholding on the payroll report should agree with what was recorded.
- Match liabilities to payments. The payroll tax liability account should fall as deposits are made. A balance that never clears usually means a missed or misrecorded deposit.
- Check each employee's year-to-date. Totals that disagree between the payroll system and the books surface on W-2s.
- Review new hires and exits. Missing forms and final pay are common causes of year-end corrections.
Work out what an employee costs with the free employee cost calculator, and see the year-end payroll checklist.
Questions
What does it mean to deposit tax on time and in full?
If you made every required payroll tax deposit by its due date and in the full amount, the IRS calendar lists a later date to file, ten days after the usual one for these forms. If you missed any deposit, use the earlier date.
Are deposits due on the same dates as the forms?
No. Deposits follow their own schedule, which depends on the size of your payroll. Ask your payroll provider or CPA which one applies to you.
Does New Jersey have separate payroll filings?
Yes. New Jersey has its own withholding and unemployment filings. Check the NJ Division of Taxation and the NJ Department of Labor for current dates.
Can you run my payroll?
MCC Solutions reconciles payroll to the books and keeps the records clean, but it is not a CPA firm and does not give tax or legal advice. Ask your CPA about elections and filings.
MCC Solutions is not a CPA firm. Tax returns, elections and legal questions stay with your CPA, enrolled agent or attorney. Our part is getting the books accurate and organized so they can do that work faster.