United States: Form 941 Q4 Filing Deadline and 10 Day Extension Rule (IRS)

IRS employment tax due dates guidance lists Form 941 as due the last day of the month following quarter end (Q4 due Jan 31). It also notes an additional 10 calendar days may apply if taxes were timely deposited in full.

Effective Date

• 31 Jan 2026 (with possible 10 calendar day extension if eligible)

Payroll action

• Confirm Q4 deposits and reconcile liabilities before filing. If relying on the 10 day rule, document eligibility and internal approval.

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