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Nov 2, 2026

When is Form 941 for the third quarter of 2026 due?

The IRS fourth-quarter tax calendar and Publication 509 (2026) list November 2, 2026 to file Form 941 for the third quarter, and November 10, 2026 if you deposited that quarter's tax on time, properly, and in full.

The Form 941 instructions name October 31, which is a Saturday in 2026, and Publication 509 says its calendars already move a Saturday, Sunday, or legal-holiday due date to the next business day. The same IRS calendar lists a November 2 deposit of FUTA tax owed through September when the amount is more than $500.

Who it affects

Employers who file Form 941. Publication 509 describes Form 941 as the quarterly return for Social Security and Medicare taxes and withheld income tax on wages, when your employees are not farm workers or household employees.

It does not replace Form 944. Publication 509 says certain small employers use Form 944 once a year instead of Form 941. On November 2, 2026 the IRS calendar gives those employers a different line: deposit any undeposited tax if your tax liability is $2,500 or more for 2026 but less than $2,500 for the third quarter.

Employers who owe more than $500 in FUTA tax through September also have a November 2, 2026 deposit. Sole proprietors with no employees do not file Form 941 for themselves.

What to do

  1. Confirm whether you file Form 941 each quarter or Form 944 once a year. The Instructions for Form 941 say the unadjusted third-quarter due date is the last day of the following month, October 31. Publication 509 and the IRS calendar move that Saturday to November 2, 2026.
  2. File Form 941 for July, August, and September 2026 by November 2, 2026. If you deposited the quarter's tax on time, properly, and in full, Publication 509 says you have until November 10, 2026 to file.
  3. Pay any tax you have not already deposited. Publication 509 says that if your tax liability is less than $2,500, you can pay it in full with a timely filed return.
  4. If FUTA tax owed through September is more than $500, deposit it by November 2, 2026. Publication 509 states that deposit on the same day as the Form 941 filing date.
  5. Schedule an EFTPS payment by 8 p.m. Eastern Time at least one calendar day before the due date. The IRS fourth-quarter tax calendar states that rule for EFTPS users.
  6. If the IRS has announced disaster relief for your area, use that notice. The same calendar points affected taxpayers to the IRS "Around the nation" page.

Verified dates

The same November 2, 2026 calendar also lists Form 720 for the third quarter, Form 2290 for vehicles first used in September, and Form 730 for wagers accepted in September. Those are separate returns. Read the calendar line that matches what you file.

FAQ

Why does the IRS list November 2, 2026 when the Form 941 instructions say October 31?

The Instructions for Form 941 say the third-quarter return is due on October 31, the last day of the month after the quarter ends. October 31, 2026 is a Saturday. Publication 509 says that if a tax due date falls on a Saturday, Sunday, or legal holiday, the act is timely on the next day that is not a Saturday, Sunday, or legal holiday, and that the calendars in that publication already make that adjustment. Both Publication 509 and the IRS fourth-quarter tax calendar list November 2, 2026 for third-quarter Form 941.

Who can file third-quarter Form 941 on November 10, 2026 instead?

Publication 509 says you have until November 10, 2026 to file Form 941 for the third quarter of 2026 only if you deposited the tax for the quarter timely, properly, and in full. The IRS fourth-quarter tax calendar uses the same condition: file on November 10, 2026 if you timely deposited and paid in full all required payments. The extra days are for filing the return, not for skipping a deposit that was already due.

Does a sole proprietor with no employees file Form 941 on November 2?

No. Form 941 is an employer return for Social Security, Medicare, and withheld income tax. Publication 509 describes it for employers whose employees are not farm workers or household employees. A sole proprietor who did not pay those wages does not file Form 941. Individual estimated tax follows a different rule and is not due on November 2, 2026.

Is the third-quarter FUTA deposit due the same day?

Yes, when the amount owed through September is more than $500. The IRS fourth-quarter tax calendar lists November 2, 2026 to deposit FUTA owed through September if more than $500. Publication 509 states the same deposit on November 2. If the amount owed through September is $500 or less, that November 2 deposit line does not apply.

Is this the same deadline as the IRS FIRE shutdown on November 19, 2026?

No. Form 941 is the quarterly employment-tax return. FIRE is the system for electronically filing information returns such as Forms 1099, and the IRS has set a last FIRE filing day of November 19, 2026. Employers who also e-file 1099s should read that separate page and can use the free FIRE to IRIS check for the 1099 file, not for Form 941.

Free tool

Use the free Deadline Finder to tick the tools you use and see the dated changes that match, including this Form 941 date and the separate November 19 FIRE date. If you e-file Forms 1099 yourself, the free FIRE to IRIS readiness check covers that information-return cutoff. It does not prepare or file Form 941.

Sources

IRS: Fourth quarter tax calendar (lines for November 2 and November 10, 2026, including Form 941, the FUTA deposit, and the EFTPS 8 p.m. Eastern Time scheduling note). IRS: Publication 509 (2026), Tax Calendars (November 2 and November 10 employer entries, and the Saturday, Sunday, or legal holiday rule). IRS: Instructions for Form 941 (unadjusted quarter due dates, and the 10th-day filing rule when deposits were made in full).

Checked October 30, 2026. Re-check the official page before you act. A disaster relief notice can move a federal tax date for a named area.

Copy-paste prompt for any AI agent

I run a small business with employees in the United States. Please help me check the third-quarter 2026 Form 941 date. Use only these official pages: the IRS fourth-quarter tax calendar, Publication 509 (2026), and the Instructions for Form 941.
1. Quote the calendar line for filing Form 941 for the third quarter, and the line that allows November 10, 2026.
2. Quote the Publication 509 sentence that moves a Saturday due date to the next business day, and say whether October 31, 2026 is that Saturday.
3. Say whether we file Form 941 or Form 944, based only on facts I give you. If I do not know, list the question to ask our payroll person.
4. Quote the FUTA line for tax owed through September if more than $500.
5. Remind me to schedule EFTPS by 8 p.m. Eastern Time at least one calendar day before the due date, and to check IRS disaster relief if it names our area.
Do not file a return, do not calculate a dollar amount, and do not log in to any account. When you state a date, quote the exact line. If you cannot find that line, say "no deadline line found" instead of guessing.

More: All deadlines · Deadline Finder · December 15, 2026 federal tax payments · IRS FIRE last filing day, November 19, 2026 · Free FIRE to IRIS check

Not advice

General guidance, not legal, tax, payroll, or IT advice. Filing rules depend on your facts, including whether you file Form 941 or Form 944 and whether your deposits were complete. Check the IRS pages linked above or ask a tax professional for your case. Not affiliated with or endorsed by the IRS.

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