Your Q3 Payroll Return Is Due Monday, Nov. 2 — And 4 More November Dates Owners Miss

October 31 falls on a Saturday this year, which quietly pushes a cluster of federal filing and payment deadlines to Monday, November 2, 2026. For an employer, that means the third-quarter payroll tax return, the quarterly federal unemployment tax payment and a few excise tax filings all land on the same day, one day after Marketplace open enrollment begins on November 1. Missing them is an avoidable mistake, and the calendar below walks through each date so you can put them in your planner this week.

The dates here come from Gusto's November 2026 employer compliance calendar. Confirm anything specific to your business with the IRS, the Department of Labor and your state agencies, because state and local deadlines vary and are not covered in that calendar.

Sunday, November 1: Marketplace Open Enrollment Begins

Open enrollment for 2027 Marketplace health plans begins November 1 and runs until January 15, 2027 in most states. If you or your employees buy coverage on the Marketplace, this is the window. Owners who buy coverage for themselves should also review their income estimate before enrolling, since the premium tax credit depends on it. Our recent coverage of the IRS's proposed premium tax credit rules explains why that matters.

Monday, November 2: The Big Day

Because October 31 falls on a weekend, several deadlines move to Monday, November 2:

• Form 941 for the third quarter. File the quarterly payroll tax return and pay any tax due. Payment can be made through EFTPS or mailed with a voucher.
• Quarterly FUTA payment. A payment is required if your federal unemployment tax liability through September exceeds $500, and it must go through EFTPS. You are subject to FUTA if you paid $1,500 or more in wages in any quarter of 2024 or 2025, or had employees for some part of a day in 20 or more weeks of either year.
• Form 720. Report and pay quarterly federal excise taxes if your business sells taxable goods or services.
• Form 2290. Due for heavy highway vehicles first used in September.
• Form 730. Due for wagers accepted in September.

While you are at it, the calendar suggests two reminders for employees: ask anyone whose situation changed to submit a new 2027 Form W-4, and remind staff to submit flexible spending account receipts before year-end. Those are not filing deadlines, but they save headaches in January.

The 10-day extension for Form 941

There is a built-in grace period. If you made your full third-quarter tax deposits on time, the Form 941 return itself is not due until Tuesday, November 10. That extension applies only if every deposit was made on time. If you have been late on deposits, the November 2 date applies.

Tuesday, November 3: Election Day

The calendar notes primary elections on November 3 and suggests planning time off for employees who need to vote. State voting time-off laws vary and are not detailed in the calendar, so check your state's rules and your employee handbook.

Tuesday, November 10: Tip Reporting

Employees who received $20 or more in tips in October must report them to you by November 10. If you run a restaurant, salon or any business with tipped staff, make sure your managers know the date and have a simple way to collect the reports. Late or missing tip reports can create payroll tax problems later, so it is worth a quick reminder to the team.

Monday, November 16: Monthly Depositors

If you are a monthly depositor, October payroll taxes must be deposited by November 16. The normal date would be the 15th, but that is a Sunday. Two other filings also fall on November 16: Form 990 for nonprofits that received the automatic six-month extension, and the Form 8038 series for tax-exempt private activity bonds issued in the third quarter, a separate form for each bond issue.

If you are a semi-weekly depositor

Your deadline depends on payday rather than the calendar month. Wednesday, Thursday or Friday paydays require a deposit by the following Wednesday. Saturday through Tuesday paydays require a deposit by the following Friday. If you accumulate $100,000 or more in tax liability on a single day, you must deposit by the next business day.

Retirement Plan Notices: November 14 and 15

Two benefit-related dates fall on a weekend, so deliver early:

• Saturday, November 14: deliver third-quarter benefit statements, including fee disclosures, to participants in participant-directed retirement plans.
• Sunday, November 15: distribute summary annual reports to defined benefit plan participants if you received a Form 5500 extension.

If your plan has a data problem you need to resolve, the IRS also updated its retirement plan correction program on October 22, which we covered separately.

Monday, November 30: Month-End Filings

Form 2290 is due for heavy highway vehicles first used in October, and Form 730 is due for wagers accepted in October. If you operate a trucking or delivery business with heavy vehicles, put the 2290 on your calendar for both November 2 and November 30, since they cover different months.

Your One-Page Action List

1. By Friday, October 30: Reconcile third-quarter payroll in your accounting software. Confirm that wages, withholding and deposits match.
2. By Monday, November 2: File Form 941 or confirm you qualify for the November 10 extension. Make your FUTA payment if you owe more than $500. File Form 720 or Form 2290 if they apply.
3. By Tuesday, November 10: Collect October tip reports from tipped employees.
4. By Monday, November 16: Deposit October payroll taxes if you are a monthly depositor.
5. Before November 30: Check your vehicle and excise filings.

What to Do If You Have Already Missed One

Do not wait. Late payroll tax deposits and returns can lead to penalties and interest that grow over time, and the longer a problem sits, the harder it is to fix. File or pay as soon as you can, then contact the IRS or a tax professional about whether penalty relief is available. If you use a payroll provider, ask them to confirm in writing that your deposits and filings are current.

Systems That Make Deadlines Easier

Three habits make these dates much less painful. First, keep a single compliance calendar that every manager can see. Second, use a dedicated business bank account so payroll tax money is never mixed with operating cash. Third, ask your accountant to run a quarterly check on your profit and loss statement against your payroll filings. If you have just hired your first employee, you will also need an EIN and a clear picture of whether the people you pay are employees or contractors, which our guide on independent contractor vs employee explains. And if you operate in several places, verify business license renewal dates in each.

The Bottom Line

The single most important date is Monday, November 2. Between Form 941, FUTA and any excise filings, an owner who treats October 31 as the deadline will be a business day late. Put the calendar items in this article into your planner today, and have your payroll provider or accountant confirm your quarterly deposits match your return.

This article is general information, not tax or legal advice. Confirm deadlines for your business with the IRS, the Department of Labor, your state agencies or a qualified professional.

Photo by Towfiqu barbhuiya on Unsplash