Employers in Florida required to submit Form 941 to the Internal Revenue Service (IRS) generally have until Monday, November 2, 2026 to report payroll taxes for the third quarter of the year.
However, those who made all the required deposits on time and for the full amount may submit the declaration until November 10, while certain taxpayers affected by Hurricane Isaias have an extension until February 2027.
The dates appear in the fourth quarter tax calendar published by the IRS and in the official instructions for Form 941.
The obligation corresponds to the period between July, August, and September 2026 and does not constitute a new tax measure.
The regular deadline was October 31, the last day of the month following the end of the quarter. Since that date fell on a Saturday, the due date was moved to the next business day, Monday, November 2.
The Form 941, known as Employer's Quarterly Federal Tax Return, allows employers to report the wages paid to their employees, federal income tax withholdings, and contributions to Social Security and Medicare, including the portions contributed by both the employer and the employee.
The statement affects numerous businesses that have salaried employees subject to these federal obligations.
However, not all self-employed individuals or all companies registered as LLCs (Limited Liability Company, limited liability company) are required to file Form 941.
The obligation depends on the employment and tax situation of each business, particularly regarding whether it has employees subject to federal payroll taxes.
The IRS includes several exceptions. For example, certain employers expressly authorized to use Form 944 file an annual return instead of four quarterly returns.
Agricultural and domestic worker employers are also subject to specific rules, while some seasonal businesses may be exempt from submitting Form 941 during the quarters in which they did not pay wages or have tax liability, provided they meet the established conditions.
As a general rule, once an employer begins to file Form 941, they must continue to do so every quarter, even when there are no taxes to report, unless one of the specified exceptions applies or they have submitted their final return due to the cessation of activities.
Another important date is Tuesday, November 10, 2026. The IRS allows the submission of the form corresponding to the third quarter until that day, provided that the employer has timely and fully made all required tax deposits during that period.
It is not an automatic extension for any business nor an additional ten days counted from November 2. The special date corresponds to a specific IRS rule for employers who previously met the deposit requirements.
It is also essential to distinguish between filing the declaration, depositing payroll taxes, and paying any outstanding balance. These are related obligations, but their deadlines do not always align.
Federal tax deposits for payroll taxes are generally made according to monthly or biweekly schedules, depending on the employer's tax characteristics. There are specific rules for smaller amounts that allow, in certain cases, payment to be made along with the return.
Therefore, the option to submit Form 941 on November 2 or 10 does not mean that all tax deposits for July, August, and September can be postponed until those dates. It also does not eliminate the consequences of late deposits.
This federal obligation differs from the Florida reemployment tax, which had an electronic payment deadline for the third quarter on October 30.
This tax is reported using the state form RT-6 and is administered separately. Form 941 does not replace the individual declaration 1040 or Form 940, which is related to federal unemployment tax.
Another important exception benefits taxpayers affected by Hurricane Isaias in certain areas of Florida.
Through the official statement FL-2026-07, published on October 14 and updated on October 22, the IRS announced that eligible individuals and businesses in the affected areas will have until February 8, 2027 to fulfill certain federal tax obligations.
The measure expressly includes the quarterly payroll tax filings that would normally be due on November 2, 2026, and February 1, 2027.
The benefit currently covers 27 counties: Baker, Bay, Calhoun, Citrus, Columbia, Dixie, Escambia, Franklin, Gadsden, Gilchrist, Gulf, Hamilton, Holmes, Jackson, Jefferson, Lafayette, Leon, Levy, Liberty, Madison, Okaloosa, Santa Rosa, Suwannee, Taylor, Wakulla, Walton, and Washington.
Miami-Dade, Broward, and Palm Beach do not appear on that list, so businesses located in those counties do not automatically receive the extension just for being in Florida.
According to the IRS, the relief is automatically applied to taxpayers identified within the covered area, including businesses whose main establishment is located there.
Certain taxpayers located outside the 27 counties may also be eligible when the necessary records to fulfill their tax obligations are within the affected area. The regulations also address specific situations concerning relief workers and visitors impacted by the disaster.
Those who are outside the covered area and believe they meet any of those requirements must request the benefit from the IRS by calling 866-562-5227.
The extension for Isaías had already been announced for taxpayers affected in those 27 counties, but it does not mean that all payroll obligations are suspended until February.
In particular, the IRS clarifies that federal deposits of payroll taxes and certain excise taxes are not subject to that general deferral.
An update from October 22 established a limited waiver of penalties for deposits that were due between October 6 and before October 21, provided they were made by the 21st at the latest. This special window has already closed.
For small businesses, including Cuban ventures in Florida that have employees on payroll, it is advisable to check which form applies to them and which deadlines are relevant to their situation.
The general dates of November 2 and 10 can be found in the official IRS calendar. Filing requirements, exceptions, and deposit regulations are detailed in the Form 941 instructions. Taxpayers affected by Isaias should also review the updated disaster relief notice before determining their deadline.
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