Federal Tax Deadline Command Center — Q3 2026

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Federal Tax Deadline Command Center — Q3 2026

JULY 2026

July 1, 2026 — Form 11-C — Occupational Tax and Registration Return for Wagering. Applies to: Businesses that accept wagers. Action: File Form 11-C to register and pay annual wagering occupational tax. Required each year by July 1. Authority: IRC § 4411; IRS Pub. 509.

July 10, 2026 — Tip Income Report — Form 4070. Applies to: Employees who received ≥$20 in tips during June. Action: Confirm clients have reported June tip income to their employer. Flag employees who have not complied — employer must include unreported tips in wages. Authority: IRC § 6053(a); IRS Q3 Calendar.

July 15, 2026 — Monthly EFTPS Payroll Tax Deposit — June Payroll. Applies to: Monthly-method employers. Action: Deposit June Social Security, Medicare, and withheld income tax via EFTPS. Applies only to employers on the monthly deposit schedule (aggregate tax liability ≤$50,000 in lookback period). Authority: IRC § 3111, § 3402; IRS Pub. 15; Pub. 509.

July 31, 2026 — Form 941 — Q2 Employer’s Quarterly Federal Tax Return. Applies to: All employers subject to Form 941. Action: File Q2 Form 941 (April–June payroll taxes). If all required deposits were made on time and in full, the extended filing deadline is August 10, 2026. Verify deposit records before deciding which deadline applies. Authority: IRC § 3111, § 3402; IRS Q3 Calendar.

July 31, 2026 — FUTA Deposit — Q2. Applies to: Employers with FUTA liability exceeding $500 through June 30. Action: Deposit accumulated FUTA tax if the undeposited balance exceeds $500. If balance is ≤$500, carry it forward — no deposit required yet. Authority: IRC § 3301; IRS Pub. 509.

July 31, 2026 — Form 720 — Quarterly Federal Excise Tax Return (Q2). Applies to: Businesses subject to federal excise taxes. Action: File Form 720 for Q2 excise tax liability (April–June). Applies to environmental taxes, fuel taxes, communications taxes, and others. Authority: IRC § 4081 et seq.; IRS Pub. 509.

July 31, 2026 — Form 730 — Monthly Tax Return for Wagers (June activity). Applies to: Businesses accepting wagers. Action: File Form 730 and pay excise tax on wagers accepted in June. Authority: IRC § 4401; IRS Pub. 509.

July 31, 2026 — Form 2290 — Heavy Highway Vehicle Use Tax (July first use). Applies to: Operators of heavy highway vehicles first used in July. Action: File Form 2290 and pay the vehicle use tax for vehicles first placed in service during July. July is the first month of the tax year — full-year tax applies to all vehicles in use. Authority: IRC § 4481; IRS Pub. 509.

July 31, 2026 — Form 5500 Series — Employee Benefit Plan Annual Return. Applies to: Plan administrators for calendar-year 2025 benefit plans. Action: File Form 5500, 5500-EZ, 5500-SF, 5558, or 8955-SSA for the 2025 plan year. Confirm which form applies based on plan type and participant count. Extension available on Form 5558. Authority: ERISA § 104; IRC § 6058; IRS Q3 Calendar.

AUGUST 2026

August 10, 2026 — Form 941 — Q2 Extended Filing Deadline. Applies to: Employers who timely deposited all Q2 payroll taxes in full. Action: File Q2 Form 941 by this extended deadline if all required deposits were made on time and in full. Verify deposit records confirm full, timely compliance before relying on this date instead of July 31. Authority: IRC § 3111, § 3402; IRS Q3 Calendar.

August 10, 2026 — Tip Income Report — Form 4070. Applies to: Employees who received ≥$20 in tips during July. Action: Confirm clients have reported July tip income to their employer. Authority: IRC § 6053(a); IRS Q3 Calendar.

August 17, 2026 (shifted from Aug 15 — Saturday) — Form 8038 Series — Tax-Exempt Bond Information Return. Applies to: Issuers of tax-exempt bonds for April, May, or June 2026. Action: File Forms 8038, 8038-B, 8038-G, or 8038-TC for bonds issued in Q2 2026. Original deadline August 15 falls on a Saturday; filing deadline shifts to Monday, August 17. Authority: IRC § 149(e); IRS Q3 Calendar.

August 17, 2026 — Monthly EFTPS Payroll Tax Deposit — July Payroll. Applies to: Monthly-method employers. Action: Deposit July Social Security, Medicare, and withheld income tax via EFTPS. Authority: IRC § 3111, § 3402; IRS Pub. 15; IRS Q3 Calendar.

August 31, 2026 — Form 730 — Monthly Tax Return for Wagers (July activity). Applies to: Businesses accepting wagers. Action: File Form 730 and pay excise tax on wagers accepted in July. Authority: IRC § 4401; IRS Pub. 509.

August 31, 2026 — Form 2290 — Heavy Highway Vehicle Use Tax (August first use). Applies to: Operators of heavy highway vehicles first used in August. Action: File Form 2290 for vehicles first placed in service during August. Partial-year tax applies. Authority: IRC § 4481; IRS Pub. 509.

SEPTEMBER 2026

September 10, 2026 — Tip Income Report — Form 4070. Applies to: Employees who received ≥$20 in tips during August. Action: Confirm clients have reported August tip income to their employer. Authority: IRC § 6053(a); IRS Q3 Calendar.

September 15, 2026 — Q3 Estimated Tax Payment — Form 1040-ES. Applies to: Individual taxpayers with income not subject to adequate withholding. Action: Third installment of 2026 estimated taxes due. Compute using actual Q3 income or the annualized income installment method. Underpayment penalty applies if insufficient. Advise clients no later than September 1. Authority: IRC § 6654; IRS Q3 Calendar.

September 15, 2026 — Q3 Estimated Tax Payment — Form 1120-W. Applies to: C corporations (calendar year). Action: Third installment of 2026 corporate estimated tax due. Verify corporation has paid at least the required percentage of its estimated liability to avoid the underpayment penalty under § 6655. Authority: IRC § 6655; IRS Q3 Calendar.

September 15, 2026 — Extended Partnership Return — Form 1065. Applies to: Calendar-year partnerships that filed a timely 6-month extension. Action: File 2025 Form 1065 and distribute Schedules K-1, K-2, and K-3 to all partners. No further extension available. Authority: IRC § 6031; Treas. Reg. § 1.6031(a)-1; IRS Q3 Calendar.

September 15, 2026 — Extended S Corporation Return — Form 1120-S. Applies to: Calendar-year S corporations that filed a timely 6-month extension. Action: File 2025 Form 1120-S and distribute Schedules K-1, K-2, and K-3 to all shareholders. No further extension available. Authority: IRC § 6037; IRS Q3 Calendar.

September 15, 2026 — Monthly EFTPS Payroll Tax Deposit — August Payroll. Applies to: Monthly-method employers. Action: Deposit August Social Security, Medicare, and withheld income tax via EFTPS. Authority: IRC § 3111, § 3402; IRS Pub. 15; IRS Q3 Calendar.

September 30, 2026 — Form 730 — Monthly Tax Return for Wagers (August activity). Applies to: Businesses accepting wagers. Action: File Form 730 and pay excise tax on wagers accepted in August. Authority: IRC § 4401; IRS Pub. 509.

September 30, 2026 — Form 2290 — Heavy Highway Vehicle Use Tax (September first use). Applies to: Operators of heavy highway vehicles first used in September. Action: File Form 2290 for vehicles first placed in service during September. Partial-year tax applies. Authority: IRC § 4481; IRS Pub. 509.

Practitioner Notes

Monthly vs. Semiweekly Payroll Depositors

The monthly deposit schedule applies to employers whose total payroll tax liability during the lookback period (July 1, 2024 – June 30, 2025) was $50,000 or less. The semiweekly schedule applies above that threshold. The IRS Q3 calendar lists semiweekly deposit due dates individually — those dates are not included above because they carry no practitioner decision point beyond execution. Confirm your client’s deposit schedule classification in Pub. 15 before Q3 begins.

$100,000 Next-Day Deposit Rule

Any employer who accumulates $100,000 or more in payroll tax liability on any single day must deposit by the next business day — regardless of the normal deposit schedule. This overrides both monthly and semiweekly schedules. Source: IRS Pub. 15.

Disaster Relief

The IRS may extend Q3 filing and payment deadlines for taxpayers in federally declared disaster areas. Check IRS.gov/DisasterRelief for current relief announcements before any deadline if your client is in a disaster-affected area.

Estimated Tax Safe Harbors (Individuals)

For 2026, the underpayment penalty under IRC § 6654 applies unless the taxpayer has paid the lesser of (1) 90% of the 2026 tax liability, (2) 100% of the 2025 tax liability (110% if 2025 AGI exceeded $150,000), or (3) the annualized income installment amount. OBBBA permanent rate changes affect annualized installment calculations for 2026 — update models accordingly.

All dates sourced from IRS Publication 509 (2026 Tax Calendars, updated April 30, 2026) and the IRS Third Quarter Tax Calendar (IRS.gov, updated March 26, 2026). Federal holiday adjustments per Pub. 509 legal holidays list.

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