Employers who pay wages subject to payroll taxes are typically required to file IRS Form 941, Employer’s Quarterly Federal Tax Return. Because the form is filed four times per year, many business owners want to know when Form 941 is due each quarter so they can avoid late filing penalties.
Understanding the quarterly deadlines can help employers stay compliant with IRS payroll reporting requirements.
When Is Form 941 Due Each Quarter?
Form 941 is filed once every quarter to report wages paid and payroll taxes withheld during that period. The due dates are generally:
- April 30 – for wages paid from January through March
- July 31 – for wages paid from April through June
- October 31 – for wages paid from July through September
- January 31 – for wages paid from October through December
Each deadline covers the previous three months of payroll activity.
What If the Due Date Falls on a Weekend or Holiday?
If a Form 941 deadline falls on a Saturday, Sunday, or federal holiday, the filing deadline usually moves to the next business day.
This rule applies to both paper filings and electronic filings submitted to the IRS.
Do Employers Get Extra Time to File?
In some cases, employers may receive additional time to file Form 941 if they deposited all payroll taxes for the quarter on time and in full. When this happens, the IRS may allow up to 10 additional calendar days to submit the form.
However, this extension only applies to certain situations and does not eliminate the requirement to file the return.
Why Meeting Form 941 Deadlines Matters
Form 941 reports payroll taxes that employers withhold from employee wages. Because these taxes are held in trust for the government, the IRS closely monitors whether employers file and pay on time. Missing the deadline may result in failure-to-file penalties, interest charges, or IRS notices.
Final Thoughts
Form 941 is typically due April 30, July 31, October 31, and January 31 each year, with each filing covering the previous quarter’s payroll activity. Employers who keep track of these deadlines and submit their returns on time can help avoid unnecessary IRS penalties and compliance issues. Keeping accurate payroll records throughout the year can also make it easier to complete the form and meet each quarterly deadline.
If you are unsure about your filing obligations, you may review IRS guidance or consult a tax professional to ensure your payroll reporting stays on track.
Steven N. Klitzner, P.A. is a tax attorney based in Miami, Florida. He has been practicing tax law for over 40 years, and currently holds a 10.0 rating by Avvo. Mr. Klitzner was appointed to the IRS Service Advisory Council in 2021 and is... 
