Orbiss | Key U.S. Business Dates for the Second Half of 2026

Key dates, fewer surprises. A guide to business deadlines and holiday closures in the second half of 2026.

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.

Key Compliance Dates

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 these institutions closes or experiences processing delays, important business tasks can take longer than expected. Planning ahead can help 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.

U.S. Holidays and Closure Dates to Plan Around

These dates can affect banks, payroll providers, IRS availability, state offices, mail, courier services, payment processors, and internal approval timelines.

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.

Tax Deadlines to Watch

September 15

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:

• Partnerships filing Form 1065
• S corporations filing Form 1120-S
• Related K-1 / K-3 reporting
• Certain withholding and international filings

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.

October 15

For calendar-year taxpayers that filed extensions, October 15, 2026 is generally the extended filing deadline for:

• Individual income tax returns
• Calendar-year C corporation returns
• Certain nonresident returns
• Certain foreign trust or international information filings

This date can matter for international founders, executives, mobile employees, and foreign shareholders with U.S. filing obligations.

December 15

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 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.

Before December 31, 2026, employers should review:

• Employee names, addresses, and Social Security numbers
• State and local payroll tax setup
• Bonuses, commissions, and taxable fringe benefits
• Equity compensation, relocation, and expat-related items
• Remote work locations
• Benefit deductions and employer contributions
• Contractor payment records and W-9 forms

This cleanup matters because 2026 Forms W-2 are generally due by February 1.

State Compliance Deadlines

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:

• Annual reports
• Biennial statements
• Franchise taxes
• Registered agent updates
• Foreign qualification filings
• State payroll or sales tax registrations

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

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.

H2 2026 Planning Checklist

By July 31, confirm Q2 payroll filings, FUTA exposure, employee benefit plan filings, and any H2 state deadlines.

By August 31, confirm whether extended partnership or S corporation filings are ready for September 15.

By September 15, file extended partnership and S corporation returns, if applicable, and make Q3 estimated tax payments.

By October 15, file extended individual, nonresident, or C corporation returns, if applicable.

By November 20, confirm Q3 payroll filings, Thanksgiving payroll timing, contractor records, and employee data.

By December 15, confirm corporate estimated tax payments, partnership withholding payments, and year-end tax planning items.

By December 31, finalize payroll records, contractor documentation, employee data, taxable benefits, state registrations, and year-end accounting support.

The Bottom Line

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.

 

 

Compliments of Orbiss –  a member of the EACCNY