United States Tax filing deadlines
United States Tax filing deadlines: 4 deadline rules held, cited to 4 rules, each cited to its own official source; series-level citation is the first VAT rule's: IRS Publication 15 (Circular E), Employer's Tax Guide. Last checked against the official source on 13 Oct 2026.
Official source: 4 rules, each cited to its own official source; series-level citation is the first VAT rule's: IRS · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in United States for PAYE/payroll withholding, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
Compare tax filing deadlines across all 3 North American countries →
| Current value | 4 deadline rules |
|---|---|
| In force from | — |
| Official source | 4 rules, each cited to its own official source; series-level citation is the first VAT rule's: IRS Publication 15 (Circular E), Employer's Tax Guide |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://usaref.dev/v1/us/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://usaref.dev/v1/us/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://usaref.dev/provenance/us/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| PAYE / payroll withholding | Employment tax deposit (federal income tax withheld, social security and Medicare) — monthly schedule depositors Monthly schedule depositors: employers that reported $50,000 or less of taxes for the lookback period. | monthly | 15th day of the following month | moves to the next business day | IRS Publication 15 (Circular E), Employer's Tax Guide “under the monthly deposit schedule, deposit employment taxes on payments made during a month by the 15th day of the following month” | 2026-10-13 |
| PAYE / payroll withholding | Form 941, Employer's Quarterly Federal Tax Return Employers filing Form 941 (employers notified to file annual Form 944 instead are not covered). | quarterly | last day of the following month | moves to the next business day | IRS Publication 15 (Circular E), Employer's Tax Guide “form 941 must be filed by the last day of the month that follows the end of the quarter” | 2026-10-13 |
| Corporate income tax | Form 1120, U.S. Corporation Income Tax Return (and balance of tax due) Domestic corporations filing Form 1120 (see notes for June 30 fiscal years beginning before 2026). | annual | 15th day of the 4th month after the period ends | moves to the next business day | Instructions for Form 1120 (IRS) “generally, a corporation must file its income tax return by the 15th day of the 4th month after the end of its tax year” | 2026-10-13 |
| Corporate income tax | Corporate estimated tax installments Corporations that expect total tax for the year (less applicable credits) to be $500 or more. | quarterly | 15th day of months 4, 6, 9, 12 of the tax year | moves to the next business day | Instructions for Form 1120 (IRS) “the installments are due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-15 | Employment tax deposit (federal income tax withheld, social security and Medicare) — monthly schedule depositors | 2026-09-01 – 2026-09-30 | — |
| 2026-11-02 | Form 941, Employer's Quarterly Federal Tax Return | 2026-07-01 – 2026-09-30 | 2026-10-31 2026-10-31 Saturday; 2026-11-01 Sunday |
| 2026-11-16 | Employment tax deposit (federal income tax withheld, social security and Medicare) — monthly schedule depositors | 2026-10-01 – 2026-10-31 | 2026-11-15 2026-11-15 Sunday |
| 2026-12-15 | Corporate estimated tax installments (instalment 4 of 4) | 2026-01-01 – 2026-12-31 | — |
| 2026-12-15 | Employment tax deposit (federal income tax withheld, social security and Medicare) — monthly schedule depositors | 2026-11-01 – 2026-11-30 | — |
| 2027-01-15 | Employment tax deposit (federal income tax withheld, social security and Medicare) — monthly schedule depositors | 2026-12-01 – 2026-12-31 | — |
| 2027-02-01 | Form 941, Employer's Quarterly Federal Tax Return | 2026-10-01 – 2026-12-31 | 2027-01-31 2027-01-31 Sunday |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here.
Not covered here
We hold no verified rule for these taxes in US. Each reason is given; where a deadline exists but its source could not be verified, we hold none rather than guess.
- VAT / GST: no federal VAT; sales tax is state-level
Email me when this changes
Free. One email when an official figure we track changes — not when we re-check it. You confirm by email first, and every alert has a one-click unsubscribe.
Other United States series: Federal funds target range (upper bound) · Value added tax · VAT registration threshold · State general sales tax rate · Federal minimum wage (FLSA) · Federal public holidays 2026 · Consumer Price Index (CPI-U), 12-month change · Federal corporate income tax rate · Withholding tax rates · Federal post-judgment interest rate (28 U.S.C. § 1961) · Federal individual income tax brackets (single filer, tax year 2026) · Statutory social-insurance contributions · Federal Reserve H.10 foreign exchange reference rates
The same figure elsewhere: Canada · Dominican Republic · all 3