Payroll Tax Deadlines for Employers: IRS Forms and Filing Dates
Senior Finance Writer · 7/5/2026
Employers must deposit payroll taxes quarterly by the 15th of April, June, September, and January to avoid penalties and interest, which can start as high as 2% per month. These payroll tax deadlines are crucial for businesses to stay compliant with the IRS and avoid financial consequences.
Payroll Tax Deadlines for Employers: Employers must deposit payroll taxes quarterly, by the 15th of April, June, September, and January.
Form 941, Employer's Quarterly Federal Tax Return, is used to report and pay payroll taxes. The annual Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund, is used to correct errors.
Form 941: Employer's Quarterly Federal Tax Return
Employers can file Form 941 online, by phone, or by mail. Form 941 must be filed by the due date, which is typically the last day of the month following the quarter. For example, the due date for the first quarter of 2025 would be April 30, 2025.
To file Form 941 online, employers can visit the IRS website at https://www.irs.gov/forms-pubs/about-form-941. Employers can also file Form 941-X online or by mail to correct errors and claim a refund.
What Happens if I Miss a Payroll Tax Deadline?: Late deposits may be subject to penalties and interest, starting at 2% per month.
Employers can request a waiver of penalties by filing Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts. Penalties may be reduced or waived if the failure to deposit is due to reasonable cause.
For example, if an employer misses the April 15 deadline for the first quarter of 2025, they may be subject to a penalty of 2% of the unpaid taxes. If the employer can demonstrate reasonable cause, such as a computer glitch or a natural disaster, the penalty may be waived or reduced.
How to File Payroll Tax Forms: Employers can file Form 941 online, by phone, or by mail.
Employers can file Form 941 online through the IRS website at https://www.irs.gov/forms-pubs/about-form-941. Employers can also file Form 941 by mail or by phone by calling the IRS at 1-800-829-4933.
Additional Payroll Tax Forms and Deadlines
Form W-2, Wage and Tax Statement, is used to report employee wages and taxes. Form W-3, Transmittal of Wage and Tax Statements, is used to transmit W-2 forms to the Social Security Administration.
- Form W-2 is used to report employee wages and taxes, and must be filed by January 31 of each year.
- Form W-3 is used to transmit W-2 forms to the Social Security Administration, and must be filed by January 31 of each year.
- Form 1099-MISC, Miscellaneous Income, is used to report non-wage income, and must be filed by January 31 of each year.
Key takeaways
- Employers must deposit payroll taxes quarterly by the 15th of April, June, September, and January.
- Late deposits may be subject to penalties and interest, starting at 2% per month.
- Employers can request a waiver of penalties by filing Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts.
| Form | Description | Due Date |
|---|---|---|
| Form 941 | Employer's Quarterly Federal Tax Return | Typically the last day of the month following the quarter |
| Form 941-X | Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund | Typically the last day of the month following the quarter |
| Form W-2 | Wage and Tax Statement | January 31 of each year |
| Form W-3 | Transmittal of Wage and Tax Statements | January 31 of each year |
| Form 1099-MISC | Miscellaneous Income | January 31 of each year |
It's essential to note that the information provided in this article is for general purposes only and should not be considered as tax advice. Employers should consult with a tax professional to ensure compliance with all payroll tax regulations and deadlines.
Closing Note
If you're an employer looking for more information on payroll tax deadlines and forms, visit the IRS website at https://www.irs.gov/forms-pubs. You can also contact the IRS directly at 1-800-829-4933 for assistance.
What are the quarterly payroll tax deadlines for employers to avoid penalties and interest?
Employers must deposit payroll taxes quarterly by the 15th of April, June, September, and January to avoid penalties and interest, which can start as high as 2% per month. This is crucial for businesses to stay compliant with the IRS and avoid financial consequences.
What happens if I miss a payroll tax deadline?
Late deposits may be subject to penalties and interest, starting at 2% per month. Employers can request a waiver of penalties by filing Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, if the failure to deposit is due to reasonable cause, such as a computer glitch or a natural disaster.
How can I file payroll tax forms?
Employers can file Form 941 online, by phone, or by mail. To file online, visit the IRS website at https://www.irs.gov/forms-pubs/about-form-941, or call the IRS at 1-800-829-4933 to file by phone or mail.