Important Federal Payroll Reporting Requirements due January 31, 2026
If your organization had W-2 employees in 2025 and a payroll tax liability of more than $1,000, then you are required to file the following by January 1, 2026:
Form 941, Employer’s Quarterly Federal Tax Return (for Q4 October-December 2025)
Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return (for 2025)
W-2s filed with IRS and sent to employees
*does not apply to organizations without employees
If you use a payroll software, such as Quickbooks Online or Gusto, or have a payroll service to take care of payroll for you, this is likely already taken care of for you. But as an employer, it’s your job to be aware of the reporting requirements, even if these reports are filed automatically, or by someone else.