Form 941 Due Dates 2027: Quarterly Deadlines and Weekend Rules

Form 941 due dates for calendar year 2027 fall on April 30, August 2, November 1, and January 31, 2028. When a statutory due date lands on a weekend or legal holiday, IRS rules shift the deadline to the next business day, giving employers until Monday to submit quarterly employment tax returns.

Tracking quarterly deadlines keeps payroll operations orderly and prevents failure-to-file penalties. Whether managing an ongoing business or learning how to create a pay stub online for staff records, matching pay dates to reporting periods is essential.

The Statutory Rule for Form 941 Deadlines

Under Internal Revenue Code rules outlined in IRS Publication 15 (Circular E), Form 941 (Employer's Quarterly Federal Tax Return) is due by the last day of the month following the end of each calendar quarter. The four quarters cover fixed three-month spans:

• Quarter 1: January 1 to March 31
• Quarter 2: April 1 to June 30
• Quarter 3: July 1 to September 30
• Quarter 4: October 1 to December 31

When the statutory cutoff falls on a working weekday, that date is the strict deadline. When the last calendar day of the month lands on a Saturday, Sunday, or federal holiday, the IRS next-business-day rule automatically moves the filing due date to the immediate next business day.

Form 941 Due Dates Schedule for 2027

In 2027, both the second quarter (ending June 30) and the third quarter (ending September 30) have statutory due dates that fall on weekend days. July 31, 2027, falls on a Saturday, shifting the Quarter 2 filing deadline to Monday, August 2, 2027. Similarly, October 31, 2027, falls on a Sunday, shifting the Quarter 3 deadline to Monday, November 1, 2027.

The following table outlines the complete calendar year 2027 Form 941 schedule, including standard due dates, adjusted weekend dates, and extended deposit deadlines.

Employers maintaining systematic paystub recordkeeping for small businesses can review their quarterly gross wages and tax withholdings against these filing milestones.

The 10-Day Extension for Timely Tax Depositors

Employers who make timely and complete federal tax deposits throughout the quarter receive an automatic 10-day extension to file Form 941. This rule allows extra time to finalize calculations and file the return without incurring penalties.

To qualify for this extension, you must have deposited all required federal income tax withholdings, Social Security taxes, and Medicare taxes on or before their respective deposit due dates (whether monthly or semi-weekly). If you qualify, the deadline extends to the 10th calendar day of the second month following the end of the quarter. If that 10th day lands on a weekend or holiday, it also shifts to the next business day.

For Quarter 1 of 2027, the 10-day extension falls on Monday, May 10, 2027. For Quarter 2, the extension moves the filing date to Wednesday, August 11, 2027. For Quarter 3, the extension date is Wednesday, November 10, 2027. For Quarter 4, the extended due date is Thursday, February 10, 2028.

Form 941 Quarterly Totals and Paycheck Withholding

Form 941 reports the total wages paid to employees during the quarter and reconciles the federal taxes withheld from those wages. Every pay period, employers calculate federal income tax, Social Security (6.2% on eligible wages up to the annual limit), and Medicare (1.45% on all covered wages). Employer matching portions for Social Security and Medicare are also reported on Form 941.

Understanding what information goes on a pay stub ensures that individual employee earnings statements align with the cumulative quarterly payroll figures reported on Form 941.

The following worked examples illustrate typical individual pay period calculations that build into quarterly Form 941 figures.

Illustrative example 1: a single filer in Washington at $26.00 an hour for 40 regular hours, paid weekly, with no pre-tax deductions, one pay period computed with PayStubGo's paystub calculator for the 2026 tax year (an illustration, not tax advice).

In Example 1, gross pay of $1,040.00 results in $82.88 in federal income tax withholding, $64.48 in employee Social Security tax (6.2%), and $15.08 in employee Medicare tax (1.45%). The employer also owes matching contributions of $64.48 for Social Security and $15.08 for Medicare. Across 13 weekly pay periods in a standard quarter, this employee represents $13,520.00 in gross taxable wages and $3,373.96 in combined employee withholding and employer payroll tax liabilities reported on Form 941.

Overtime hours increase both gross wages and statutory tax liabilities within the quarter, as demonstrated in Example 2.

Illustrative example 2: a single filer in Washington at $26.00 an hour for 40 regular hours and 6 overtime hours at time and a half, paid weekly, with no pre-tax deductions, one pay period computed with PayStubGo's paystub calculator for the 2026 tax year (an illustration, not tax advice).

Example 2 shows how 6 overtime hours ($234.00) raise gross earnings to $1,274.00. Federal income tax withholding adjusts to $110.96, while Social Security and Medicare employee taxes increase to $78.99 and $18.47 respectively. Reviewing the difference between gross pay vs net pay on a pay stub helps employers verify that quarterly ledger balances match the figures transferred onto Form 941 lines.

Form 941 Filing vs Tax Deposit Schedules

A critical distinction for business operators is the difference between the Form 941 filing deadline and federal tax deposit deadlines. Form 941 is an information return that summarizes taxes owed and payments made. Filing the form does not replace the requirement to deposit taxes throughout the quarter.

The IRS assigns employers to one of two deposit schedules based on their total tax liability during a four-quarter lookback period:

1. Monthly Depositors: Employers with $50,000 or less in employment tax liability during the lookback period must deposit taxes by the 15th day of the month following the payroll month.
2. Semi-Weekly Depositors: Employers with more than $50,000 in liability during the lookback period deposit within a few days of each payday (Wednesday for weekend paydays, Friday for mid-week paydays).

Additionally, if an employer accumulates $100,000 or more in total employment taxes on any single day, the deposit must be made by the next business day regardless of regular depositor status. All tax deposits must be submitted electronically via the Electronic Federal Tax Payment System (EFTPS).

US State Context and Recordkeeping

Form 941 is strictly a federal reporting form. State payroll tax reporting rules, including state unemployment insurance (SUI) and state income tax withholding, operate under state-specific revenue and labor department calendars. While many states align their quarterly reporting deadlines with federal dates (such as April 30 and October 31), deposit schedules and filing portals vary significantly across jurisdictions.

PayStubGo provides an online paystub generator to help businesses and individuals format clear, professional earnings statements from their own payroll data. PayStubGo does not calculate taxes authoritatively, file tax returns, or act as a payroll service provider; consult a qualified tax professional or certified public accountant for formal filing and compliance guidance.

Reconciling each pay period's individual records before the end of the quarter ensures your payroll ledgers align with your quarterly Form 941 filings.