The most important U.S. business dates in the second half of 2026 are July 31 (Q2 Form 941), September 15 (extended partnership and S corporation returns and Q3 estimated taxes), October 15 (extended individual and C corporation returns), November 2 (Q3 Form 941) and December 15 (fourth corporate estimated tax installment), plus the holiday weeks around Thanksgiving and Christmas.
For international companies operating in the U.S., the second half of 2026 includes several dates that can affect tax filings, payroll, banking, employee records and year-end reporting. Here are the main dates to keep on your calendar for the rest of 2026.
If you own a U.S. company or manage one from overseas, your operations likely depend on several third parties, including state filing offices, the IRS, banks, payment processors, registered agents, payroll providers, and mail or courier services. When any of them closes or experiences processing delays, important business tasks can take longer than expected. Planning ahead helps you avoid last-minute surprises.
| Date | What to watch |
|---|---|
| Friday, July 31 | Q2 Form 941 is due for many employers. FUTA deposits may also be due if the tax owed through June is more than $500. Calendar-year employee benefit plan filings, including certain Form 5500 filings, may also be due. |
| Monday, August 10 | Extended Q2 Form 941 deadline for employers that made all required deposits on time and in full. |
| Tuesday, September 15 | Extended calendar-year partnership and S corporation returns are generally due. Q3 individual estimated tax payments are due. Corporations generally deposit their third estimated tax installment. |
| Thursday, October 15 | Extended individual returns, calendar-year C corporation returns, certain nonresident returns and certain international information filings are generally due. |
| Monday, November 2 | Q3 Form 941 is due for many employers because October 31 falls on a Saturday. FUTA deposits may also be due if the tax owed through September is more than $500. |
| Tuesday, November 10 | Extended Q3 Form 941 deadline for employers that made all required deposits on time and in full. |
| Tuesday, December 15 | Corporations generally deposit their fourth 2026 estimated tax installment. Certain partnership withholding payments and nonresident filings may also be due. |
| Thursday, December 31 | Practical year-end cutoff for payroll records, employee data, contractor information, taxable benefits, state registrations and year-end accounting support. |
These dates can affect banks, payroll providers, IRS availability, state offices, mail, courier services, payment processors and internal approval timelines.
| Date | Holiday or closure |
|---|---|
| Monday, September 7 | Labor Day. Federal Reserve banks and federal offices are closed. Plan for possible payroll, ACH, wire, mail and government processing delays. |
| Monday, October 12 | Columbus Day. Federal Reserve banks and federal offices are closed. Plan for possible banking, payroll, mail and government processing delays. |
| Wednesday, November 11 | Veterans Day. Federal Reserve banks and federal offices are closed. Plan around payroll, banking, mail and government processing delays. |
| Thursday, November 26 | Thanksgiving Day. Federal Reserve banks and federal offices are closed. Payroll, banking, mail, government processing and vendor response times may be affected. |
| Friday, November 27 | Day after Thanksgiving. Not a federal holiday, but many U.S. companies give employees the day off or operate with reduced staffing. U.S. stock markets also close early. |
| Thursday, December 24 | Christmas Eve. Not a federal holiday, but many companies operate on reduced hours. U.S. stock markets close early. Confirm payroll, payment and approval cutoffs in advance. |
| Friday, December 25 | Christmas Day. Federal Reserve banks and federal offices are closed. Plan for possible payroll, ACH, wire, mail and government processing delays. |
For international companies, the risk is often not the holiday itself. It is the combination of U.S. closures, foreign approval chains, time zones and bank cutoffs.
This is one of the most important tax dates in H2. For calendar-year businesses that filed extensions, September 15, 2026 is generally the extended deadline for:
It is also the due date for the third 2026 estimated tax payment for many individuals, including business owners, partners and S corporation shareholders.
If your U.S. filings depend on information from a foreign parent company, overseas finance team, shareholders or intercompany records, do not wait until September to gather it.
For calendar-year taxpayers that filed extensions, October 15, 2026 is generally the extended filing deadline for:
This date can matter for international founders, executives, mobile employees and foreign shareholders with U.S. filing obligations.
For calendar-year C corporations, December 15, 2026 is generally the fourth estimated tax installment deadline for 2026.
It is also a useful internal cutoff for reviewing intercompany charges, management fees, transfer pricing support, U.S. payroll allocations and year-end accruals. For the full-year view, see our U.S. corporate tax calendar.
If your U.S. company has employees, track payroll separately from income tax deadlines. The key H2 Form 941 dates are:
| Date | Payroll item |
|---|---|
| July 31 | Q2 Form 941 due |
| August 10 | Q2 Form 941 due if all required deposits were made on time and in full |
| November 2 | Q3 Form 941 due |
| November 10 | Q3 Form 941 due if all required deposits were made on time and in full |
Before December 31, 2026, employers should review:
This cleanup matters because 2026 Forms W-2 are generally due by February 1. Our U.S. payroll team can help you get year-end right.
Federal deadlines are only part of the calendar. State requirements vary by state, entity type and registration date. Depending on where your company is formed or registered, you may need to track:
Some states use fixed annual deadlines. Others use filing windows based on the month your entity was formed or registered. For example, New York biennial statements are due every two years during the calendar month in which the entity’s original formation or authority document was filed. California uses filing windows based on the month of incorporation, registration, formation or conversion.
Practical rule: if your U.S. entity was formed or registered in July, August, September, October, November or December, check whether a state filing is due before year-end.
Beneficial ownership reporting rules have changed. As of current FinCEN guidance, entities created in the United States are exempt from federal BOI reporting. Certain foreign entities registered to do business in the U.S. may still have BOI reporting obligations if they meet the applicable definition and do not qualify for an exemption.
Do not assume the rule is the same for a U.S.-formed subsidiary and a foreign entity registered in a U.S. state. The analysis may be different. See BOI reporting in 2026 for details.
For international businesses, the most important H2 2026 dates are July 31, September 15, October 15, November 2, December 15 and the holiday weeks around Thanksgiving and Christmas.
The goal is simple: know what is due, know who needs to approve it, and build in enough time for cross-border coordination.
If you need more support, that is where Orbiss comes in. We help international companies stay ahead of U.S. tax, accounting, payroll and compliance obligations before deadlines become problems. Contact our team.
November 2, 2026, because October 31 falls on a Saturday. Employers that made all required deposits on time and in full have until November 10.
For calendar-year businesses that filed extensions, September 15, 2026 is generally the extended deadline for Form 1065 and Form 1120-S.
October 15, 2026 is generally the extended deadline for calendar-year C corporation returns, individual returns, certain nonresident returns and certain international information filings.
For calendar-year C corporations, December 15, 2026.
Generally by February 1, 2027. Reviewing employee data, benefits and contractor records before December 31 makes that deadline much easier to meet.
Under current FinCEN guidance, entities created in the United States are exempt from federal BOI reporting. Certain foreign entities registered to do business in the U.S. may still have reporting obligations.
This article is for general informational purposes only and does not constitute legal, tax, or accounting advice. Rules and requirements vary by company, individual, and jurisdiction, and can change. Please seek advice appropriate to your specific situation.