IRS Employer Tax Deadlines November 2026: Form 941, Deposits and Tip Reports

The Internal Revenue Service (IRS) fourth-quarter tax calendar lists Tuesday, Nov. 10, 2026 as the Form 941 date for employers who timely deposited and paid in full all required third-quarter payments. The regular date to file Form 941 for the third quarter was Monday, Nov. 2. That date has passed, and the calendar’s other November entries for employers are deposit dates and a tip-reporting date, listed below with the IRS’s own wording.

IRS employer tax dates for November and early December 2026

The table follows the IRS page “Fourth quarter – Tax calendar” for 2026. Weekdays are computed from the dates.

Date	What the IRS calendar says
Mon., Nov. 2	“File Form 941 for the third quarter”
Tue., Nov. 10	“File Form 941 for the third quarter if you timely deposited and paid in full all required payments”
Tue., Nov. 10	“Employers: Employees are required to report to you tips of $20 or more earned during October”
Thu., Nov. 12	“Deposit payroll tax for payments on November 4-6 if the semiweekly deposit rule applies”
Mon., Nov. 16	“Deposit payroll tax for payments on November 7-10 if the semiweekly deposit rule applies”
Tue., Nov. 17	“Social security, Medicare, and withheld income tax: Deposit tax for payments made in October if the monthly deposit rule applies”
Wed., Nov. 25	Semiweekly deposit, payments on November 18-20
Mon., Nov. 30	Semiweekly deposit, payments on November 21-24
Wed., Dec. 2	Semiweekly deposit, payments on November 25-27
Thu., Dec. 10	Employees report tips of $20 or more earned during November

Form 941 on Nov. 2 or Nov. 10: which date applies?

The two dates are not interchangeable. The Nov. 2 entry is the plain “File Form 941 for the third quarter” line. The Nov. 10 entry carries a condition: the employer timely deposited and paid in full all required payments. An employer who did not meet that condition is not covered by the later date in the IRS wording, and with Nov. 2 behind us, should check its position with the IRS or a tax professional. This story is general information, not tax advice.

Which payroll tax deposit date applies to your business?

The IRS calendar ties each deposit line to a rule. Semiweekly dates apply “if the semiweekly deposit rule applies” and the Nov. 17 line applies “if the monthly deposit rule applies.” Nov. 17 covers social security, Medicare and withheld income tax for payments made in October. In its Publication 509 (2026), the IRS also says that deposits of “$100,000 or more of taxes on any day during a deposit period” are due by the next business day. Which rule a business follows depends on its own deposit schedule, which this story does not determine.

When do employees report tips to their employer?

The IRS calendar says employees are required to report to their employer tips of $20 or more earned during October by Tuesday, Nov. 10, 2026. Tips earned in November follow on Thursday, Dec. 10, 2026. Employers who run payroll for tipped staff can use these two dates to remind employees ahead of time.

Other dates on the same IRS calendar

The Nov. 2 line also lists dates for other tax forms and payments, among them Form 720 for the third quarter, Federal Unemployment Tax Act (FUTA) tax owed through September “if more than $500”, Form 2290 for vehicles first used during September and Form 730 for wagers accepted during September. Corporations have a Tuesday, Dec. 15 line, which points to the Electronic Federal Tax Payment System (EFTPS): “Deposit the fourth installment of your 2026 estimated tax - see Pub. 542 and EFTPS.” Dates for Forms 8027, 940 and 945 are not covered here because they were not confirmed for this story.

How weekends and holidays change the dates

Publication 509 says that when a due date falls on a Saturday, Sunday or legal holiday, the act is timely if done by the next business day. The IRS adds that “the calendars provided in this publication make the adjustments for Saturdays, Sundays, and legal holidays.” Its legal holiday list for November includes Veterans Day on Nov. 11 and Thanksgiving Day on Nov. 26. Because the IRS calendar already carries those adjustments, the dates in the table above are the ones to use. The same rule appears in our look at how weekend and holiday deadlines work, and the year-ahead dates are in the 2027 tax calendar. Put the dates on a November 2026 printable calendar or a December 2026 printable calendar, or print the matrix below.

Printable employer deadline matrix

The one-page sheet lists the Form 941, deposit and October tip dates from this story, with a column for employers and one for employees and a box to tick as each is done.