August 2026 Monthly Tax Deposit Deadline: Aug 17, 2026

August 2026 Monthly Tax Deposit Deadline: Introduction

By Adham Abadier, CPA — Licensed in California, License #158599. This article covers the August 2026 monthly tax deposit deadline, payroll tax deposit rules, the monthly schedule rules in IRS Publication 15, the semiweekly schedule dates that remain unchanged, EFTPS scheduling requirements, and the records an employer should reconcile before the deposit is sent. Catalyst CPA Corporation serves Moreno Valley, Riverside, Corona, and the wider Inland Empire, and works with employers remotely nationwide.

The august 2026 monthly tax deposit deadline falls on Monday, August 17, 2026, because August 15 lands on a Saturday and the IRS business-day rule moves the due date to the next business day. Employers subject to the monthly deposit schedule must deposit Social Security, Medicare, and withheld income tax for July payments by that date (IRS Third Quarter Tax Calendar; Blumark August 2026 guide).

August 2026 Monthly Tax Deposit Deadline: Key Takeaways

• August 2026 monthly tax deposit deadline: The IRS third-quarter tax calendar lists August 17, 2026, as the date to deposit Social Security, Medicare, and withheld income tax for July payments if the monthly deposit rule applies (IRS third-quarter calendar).
• Why not August 15: Publication 15 explains that deposits are due on business days only; August 15, 2026, is a Saturday, so the deposit date moves to Monday, August 17 (Blumark August 2026 deadlines).
• Monthly schedule test: Form 941 filers are monthly schedule depositors for a calendar year if total taxes on Forms 941, line 12, for the four quarters in the lookback period were $50,000 or less (IRS Publication 15 (2026)).
• $100,000 rule still applies: Accumulating $100,000 or more in taxes on any day requires a deposit by the next business day, whether the employer is a monthly or semiweekly depositor (Publication 15).
• EFTPS scheduling: The IRS calendar warns that EFTPS users must schedule payments by 8 p.m. ET at least one calendar day before the tax due date (IRS third-quarter calendar).
• Form 941 connection: August 10, 2026, is the second-quarter Form 941 filing date for employers that timely deposited all required payments (IRS third-quarter calendar).

Why the August 2026 Monthly Tax Deposit Deadline Is August 17

The normal 15th-day rule

Under the monthly deposit schedule, IRS Publication 15 states that employers deposit employment taxes on payments made during a month by the 15th day of the following month. That means July payroll taxes ordinarily would be deposited by August 15. Publication 15 also directs employers to the related rules for deposits due on business days only and the $100,000 next-day deposit rule (IRS Publication 15 (2026)).

The weekend rollover in August 2026

In 2026, August 15 falls on a Saturday. The standard weekend and holiday rule pushes a federal deposit date that falls on a Saturday, Sunday, or legal holiday to the next business day that is not a legal holiday (Blumark August 2026 deadlines). The IRS third-quarter tax calendar reflects that shift by listing the monthly deposit as due on August 17, 2026 (IRS third-quarter calendar).

The August 17 entry applies to Social Security, Medicare, and withheld income tax for payments made in July if the monthly deposit rule applies. The same calendar also notes that August 17 is the date for depositing nonpayroll withholding for employers that operate under the monthly deposit rule, including backup withholding, pensions, annuities, or gambling winnings (Blumark August 2026 deadlines).

Do not rely on the usual date without checking the calendar

Many payroll administrators habitually schedule deposits for the 15th. In a month where the 15th is a Saturday, that habit can create an avoidable late deposit if the employer does not move the schedule to the next business day. The safer practice is to confirm each deposit date against the IRS quarterly calendar and the deposit schedule in Publication 15 before the payment is submitted (IRS third-quarter calendar; Publication 15).

Who Uses the Monthly Deposit Schedule for July 2026 Payments

The $50,000 lookback rule

Publication 15 defines a monthly schedule depositor for Form 941 filers as an employer whose total taxes on Forms 941, line 12, for the four quarters in the lookback period were $50,000 or less. For Form 943, Form 944, or Form 945 filers, the test uses total taxes on Form 943, line 13; Form 944, line 9; or Form 945, line 3, during the lookback period, also at $50,000 or less (Publication 15).

$50,000 is the lookback threshold in IRS Publication 15 for being a monthly schedule depositor for the calendar year. (IRS Publication 15 (2026))

Publication 15 also states that monthly schedule depositors should not file Form 941, Form 943, Form 944, or Form 945 on a monthly basis. The deposit schedule and the return-filing schedule are separate compliance tasks, and employers should keep them on separate tracking lists (Publication 15).

New employers and semiweekly employers

Publication 15 contains separate guidance for new employers and for employers on the semiweekly deposit schedule. If the lookback or deposit-accumulation rules place an employer on the semiweekly schedule, the monthly deposit date is not the relevant deadline for that employer’s payroll taxes. Instead, the IRS third-quarter calendar lists separate semiweekly deposit dates based on payroll payment dates (IRS third-quarter calendar; Publication 15).

The $100,000 next-day rule overrides the monthly date

Even when an employer is a monthly schedule depositor, the $100,000 next-day deposit rule can create an earlier deadline. Publication 15 states that if an employer accumulates $100,000 or more in taxes on any day during a monthly or semiweekly deposit period, the tax must be deposited by the next business day. The threshold is determined before considering any reduction of liability for nonrefundable credits (Publication 15).

$100,000 accumulated on any day during a deposit period triggers a next-business-day deposit under IRS Publication 15. (IRS Publication 15 (2026))

Still sorting out whether your payroll runs on the monthly or semiweekly schedule? Adham can review your lookback liability, July payroll register, and EFTPS scheduling steps before the August 17 deposit date so the deadline is not left to guesswork.
📞 (951) 223-1826  |  Book a free 30-min diagnostic →

August 2026 Deposit Calendar: Monthly Versus Semiweekly Dates

Monthly deposit date

The IRS third-quarter calendar lists one primary monthly deposit date in August 2026: August 17, 2026, for Social Security, Medicare, and withheld income tax on payments made in July if the monthly deposit rule applies (IRS third-quarter calendar).

Semiweekly deposit dates remain separate

For employers subject to the semiweekly deposit rule, the IRS calendar lists deposit dates tied to the payroll payment dates. In August 2026, those dates include August 5 for July 29-31 payments, August 7 for August 1-4 payments, August 12 for August 5-7 payments, August 14 for August 8-11 payments, August 19 for August 12-14 payments, August 21 for August 15-18 payments, August 26 for August 19-21 payments, and August 28 for August 22-25 payments. Additional August payment dates carry into September: September 2 for August 26-28 payments and September 4 for August 29-September 1 payments (IRS third-quarter calendar).

EFTPS timing for the August 2026 monthly tax deposit deadline

The IRS calendar states that EFTPS users must schedule payments by 8 p.m. ET at least one calendar day before the tax due date (IRS third-quarter calendar). For an August 17 deposit, that means the payment should be scheduled no later than August 16 under the calendar’s instruction. Publication 15 also describes same-day wire payment options for employers that miss the electronic scheduling window, but the safest workflow is to schedule before the cutoff rather than depend on a same-day alternative (Publication 15).

EFTPS users must schedule payments by 8 p.m. ET at least one calendar day before the tax due date. (IRS third-quarter calendar)

A clean payroll liability reconciliation makes this step easier. If your payroll register, general ledger, and EFTPS confirmation are not agreeing, our monthly bookkeeping review can help you identify which withholding amounts remain undeposited before the payment cutoff.

Related August Dates and How They Connect to the Deposit

August 10: second-quarter Form 941 for timely depositors

The IRS calendar lists August 10, 2026, as the date to file Form 941 for the second quarter if the employer timely deposited all required payments (IRS third-quarter calendar). Blumark describes this as a grace period for businesses that deposited all Social Security, Medicare, and withheld income taxes for the second quarter of 2026 in full and on time; if the employer does not qualify, the standard second-quarter filing was due at the end of July (Blumark August 2026 deadlines).

This connection matters because the August 17 deposit belongs to the third quarter’s monthly deposit workflow, while the August 10 Form 941 filing closes out the second quarter. Employers should not blend second-quarter liability reconciliation with third-quarter July deposits.

August 10: employee tip reports

The IRS calendar also notes that August 10, 2026, is the date by which employees are required to report to the employer tips of $20 or more earned during July (IRS third-quarter calendar). Tip reports can affect the withholding amounts that must be tracked for subsequent deposits.

Other August compliance dates

The IRS third-quarter calendar includes additional August 2026 tax deadlines that may apply to specific employers or businesses: August 15 for filing Forms 8038, 8038-B, 8038-G, and 8038-TC for bonds issued in April, May, or June 2026; August 31 for filing Form 730 and paying tax on wagers accepted during July; and August 31 for filing Form 2290 and paying tax for vehicles first used during July (IRS third-quarter calendar).

For employers in Moreno Valley, Riverside, Corona, and the surrounding Inland Empire, Inland Empire payroll obligations should be tracked alongside state payroll and business obligations. Our California payroll services team can help reconcile these federal dates with California filings, but the federal deposit dates above are the ones controlled by the IRS third-quarter calendar.

Need Help With the August 2026 Monthly Tax Deposit Deadline?

Catalyst CPA Corporation can review your monthly deposit schedule, reconcile July payroll liabilities, and schedule the payment before the EFTPS cutoff. Visit our payroll compliance team or call (951) 223-1826.

Frequently Asked Questions About the August 2026 Monthly Tax Deposit Deadline

What is the august 2026 monthly tax deposit deadline?

The august 2026 monthly tax deposit deadline is Monday, August 17, 2026. The IRS third-quarter tax calendar lists that date for depositing Social Security, Medicare, and withheld income tax for payments made in July if the monthly deposit rule applies (IRS third-quarter calendar).

Why is the monthly deposit due August 17 instead of August 15, 2026?

Publication 15 provides that monthly schedule deposits are ordinarily due by the 15th day of the following month, but deposits are due on business days only. Because August 15, 2026, falls on a Saturday, the deadline rolls to Monday, August 17 (Publication 15; Blumark August 2026 deadlines).

Which employers must make the August 17 monthly deposit?

Employers subject to the monthly deposit rule must make the deposit. For Form 941 filers, Publication 15 says a monthly schedule depositor is one whose total taxes on Forms 941, line 12, for the four lookback quarters were $50,000 or less (Publication 15). Semiweekly depositors follow separate dates.

What taxes are included in the August 17 deposit?

The IRS calendar entry covers Social Security, Medicare, and withheld income tax for July payments under the monthly deposit rule (IRS third-quarter calendar). Blumark adds that August 17 is also the deposit date for nonpayroll withholding under the monthly deposit rule, such as backup withholding, pensions, annuities, or gambling winnings (Blumark August 2026 deadlines).

What if my liability reaches $100,000 before August 17?

The $100,000 next-day deposit rule applies. Publication 15 states that if you accumulate $100,000 or more in taxes on any day during a monthly or semiweekly deposit period, you must deposit the tax by the next business day, whether you are a monthly or semiweekly schedule depositor (Publication 15).

When should I schedule the deposit in EFTPS?

The IRS calendar says EFTPS users must schedule payments by 8 p.m. ET at least one calendar day before the tax due date (IRS third-quarter calendar). For an August 17 deposit, that means scheduling by August 16 under that instruction.

Is the August 17 date also the Form 941 due date?

No. August 17 is the monthly deposit date for July payments. The August 10 date applies to filing second-quarter Form 941 if the employer timely deposited all required payments; otherwise, the standard second-quarter Form 941 date was July 31 (IRS third-quarter calendar; Blumark August 2026 deadlines).

Does disaster relief change the August 2026 monthly tax deposit deadline?

It can, but only where the IRS grants relief. Blumark notes that if a business is located in a federally designated disaster area, the IRS typically grants administrative relief, including extended filing and payment dates, and advises verifying eligibility through the IRS disaster-relief resources rather than assuming extra time applies (Blumark August 2026 deadlines).

Prepare for the August 17 Deposit Without Last-Minute Guesswork

The August 2026 calendar shift is small but consequential. Monthly schedule employers should not assume the usual August 15 date applies, because the IRS third-quarter calendar lists the deposit as due on August 17, 2026, and EFTPS scheduling requires at least one calendar day of lead time. The practical workflow is to identify the deposit schedule, reconcile July payroll and nonpayroll withholding, check whether the $100,000 next-day rule was triggered on any day, and schedule the payment before the EFTPS cutoff (IRS third-quarter calendar; Publication 15).

If your business needs help separating monthly deposits, semiweekly deposits, and quarterly filings, Catalyst CPA Corporation can support the workflow through our payroll compliance team. We serve Moreno Valley, Riverside, Corona, Eastvale, Murrieta, Temecula, Ontario, San Bernardino, Fontana, Orange County, and the Inland Empire, with remote support available nationwide.

Call (951) 223-1826, email adham@catalyst-cpa.com, or visit our Moreno Valley tax accountant page to get started.

About the Author

By Adham Abadier, CPA
California CPA License #158599
QuickBooks Gold ProAdvisor

Adham Abadier, CPA, is a Moreno Valley CPA focused on small-business tax compliance across the Inland Empire. Catalyst CPA Corporation helps business owners with payroll deposits, payroll tax returns, and bookkeeping from 13114 Yellowwood St, Moreno Valley, CA 92553.

Phone: (951) 223-1826 | Email: adham@catalyst-cpa.com | About Adham

Disclaimer

This article provides general information about the August 2026 monthly tax deposit deadline and is not individual tax, legal, or accounting advice. Confirm your deposit schedule and deadlines with the IRS or a licensed CPA before taking action.