Q4 2026 Form 720: Due Date and What to Report
Form 720 for the fourth quarter of 2026 is due Monday, February 1, 2027. The normal date is January 31, but that falls on a Sunday in 2027, and the instructions let you file on the next business day. The return covers October, November, and December 2026.
Before you plan for February, check the return in front of it. The normal date for the third-quarter 2026 return is October 31, 2026, which is a Saturday, so that return is due Monday, November 2, 2026. It comes first.
Form 720 due dates for the next six returns
The rule is the last day of the month after the quarter ends, moved forward if it lands on a Saturday, Sunday, or legal holiday. Here is how the calendar works out. We show a moved date only where the weekday actually requires it.
| Quarter | Months covered | Normal date | Actual due date |
|---|---|---|---|
| Q3 2026 | Jul to Sep 2026 | Oct 31, 2026 (Saturday) | Monday, Nov 2, 2026 |
| Q4 2026 | Oct to Dec 2026 | Jan 31, 2027 (Sunday) | Monday, Feb 1, 2027 |
| Q1 2027 | Jan to Mar 2027 | Apr 30, 2027 (Friday) | Friday, Apr 30, 2027 |
| Q2 2027 | Apr to Jun 2027 | Jul 31, 2027 (Saturday) | Monday, Aug 2, 2027 |
| Q3 2027 | Jul to Sep 2027 | Oct 31, 2027 (Sunday) | Monday, Nov 1, 2027 |
| Q4 2027 | Oct to Dec 2027 | Jan 31, 2028 (Monday) | Monday, Jan 31, 2028 |
The Q2 2027 date matters to PCORI filers too, since the fee goes on that return. For how 2026 itself played out, see our 2026 Form 720 deadlines. Preparers juggling several clients can use the deadline calendar for preparers.
Q4 2026 deposit dates, which move the other way
The February date is for the return. If your Part I net tax liability for the quarter is over $2,500, you generally also make semimonthly deposits. Under the regular method, a deposit is due by the 14th day after each period ends. Here the weekend rule runs in reverse. If that day is a Saturday, Sunday, or legal holiday, you must deposit by the preceding day that isn't one.
| Semimonthly period | 14th day after | Deposit by |
|---|---|---|
| Oct 1 to 15, 2026 | Oct 29 (Thursday) | Oct 29, 2026 |
| Oct 16 to 31, 2026 | Nov 14 (Saturday) | Friday, Nov 13, 2026 |
| Nov 1 to 15, 2026 | Nov 29 (Sunday) | Friday, Nov 27, 2026 |
| Nov 16 to 30, 2026 | Dec 14 (Monday) | Dec 14, 2026 |
| Dec 1 to 15, 2026 | Dec 29 (Tuesday) | Dec 29, 2026 |
| Dec 16 to 31, 2026 | Jan 14, 2027 (Thursday) | Jan 14, 2027 |
For an EFTPS deposit to be on time, you must start the transaction at least 1 day before the due date, before 8:00 p.m. Eastern. Communications and air transportation taxes reported under the alternative method follow a different schedule, which runs by the third business day after the seventh day of the period. Part II taxes generally need no deposits at all, apart from the floor stocks tax.
What goes on the Q4 2026 return
The return reports your excise tax for the quarter, by IRS number. A few points are specific to this quarter.
- Air transportation. Calendar year 2026 rates still apply: $5.30 per domestic segment, 7.5% on amounts paid for transportation of persons, $23.40 per person for international flights, and $11.70 for domestic segments beginning or ending in Alaska or Hawaii (departures only). See the air transportation tax page.
- Alternative method spillover from September. The instructions place tax on amounts billed or tickets sold for September 11/12 to 15 in box M, and September 16 to 30 in box N, of the fourth-quarter return. That means Schedule A for this return can include September billing.
- Remittance transfers (IRS No. 155). The limited deposit penalty relief covers the first three quarters of 2026. Q4 is outside what the IRS announced, so treat your deposits this quarter accordingly. Our remittance transfer tax page has the basics.
- Stock repurchases (IRS No. 150). This tax goes on the Form 720 for the first full quarter after your tax year closes. A corporation whose tax year ended September 30, 2026 would attach Form 7208 to this return. A calendar-year corporation's first full quarter after 2026 is Q1 2027, so its return for that tax year is the one due April 30, 2027.
What stays off this return
- The PCORI fee. The fee (IRS No. 133) belongs on the second-quarter return only. If you file Q4 for another tax, make no entry on that line. If you file only for the fee, don't file Q4 at all.
- Oil spill taxes. IRS Nos. 18 and 21 expired after 2025. The instructions say not to enter them unless Congress extends them, and to check IRS.gov/Form6627 for news on that.
- Changes to old quarters. Adjustments for earlier returns go on Form 720-X, not here. See the Form 720-X guide.
Check the form revision on filing day
Everything above comes from the June 2026 revision of Form 720 and its instructions. That was the current version we reviewed on October 31, 2026, but the IRS can revise a form or issue updates between now and February. The instructions say to look for later developments, including legislation, at IRS.gov/Form720. The IRS has also published e-file business rules for 2026 Q4.
If you mail the return, the instructions point to the U.S. Postal Service or a designated private delivery service for the "timely mailing as timely filing/paying" rule.
Filing the Q4 return online
You can e-file your Q4 2026 Form 720 with EasyFile720 once your quarter's numbers are final. Rates for the return are built in and the math is calculated after you enter your figures. It covers Part I and Part II categories, plus Schedules A, C, and T. Validations catch common mistakes before you submit, and you get an electronic acknowledgment from the IRS once the return is accepted.
You can create an account now for free, with no credit card needed to start, and you pay when you file. That's $39.95 per filing. If you file every quarter, the Full Year Plan is $139.99 per business for 4 filing credits, and the credits never expire. The Form 720 online filing page shows how the steps run, and pricing compares the options.
FAQ
Is the February 1 date also the payment deadline?▼
Form 720 tells filers to pay the full balance due with the return, so plan to pay any balance by the same date. Required Part I deposits have their own earlier dates.
Do I report the PCORI fee on my Q4 2026 return?▼
No. The fee goes on the second-quarter return. The instructions say not to make an entry on the line for IRS No. 133 on a first-, third-, or fourth-quarter filing.
Which quarter ending date do I enter?▼
The instructions ask for the quarter ending date as a month and year, so this return is for the quarter ending December 2026.
Does the weekend rule move deposit dates later too?▼
No. A weekend or legal holiday moves the return due date to the next business day, but under the regular method a deposit falling on one of those days must be made by the preceding business day.
File Form 720 online
Create a free account with no credit card and build your return. You pay $39.95 only when you file. EasyFile720 is an IRS-authorized e-file provider, and you get an acknowledgment when the IRS accepts your return.
Sources: Form 720 (Rev. June 2026); Instructions for Form 720 (Rev. June 2026); IRS remittance transfer tax penalty relief announcement; IRS Business Rules Publication 2026Q4v1.0. General information, not tax advice. Confirm how the rules apply to you with a qualified advisor or the IRS.
