---
title: "Record when the quarterly federal employment-tax return is due"
url: "https://ailawframework.com/practice/taxation/record-the-date-a-business-activity-statement-is-due/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A26-PE20261022-19-US"
practice_area: "Taxation"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Record when the quarterly federal employment-tax return is due

> Record the Form 941 due date for the quarter from the IRS list, and note whether the file shows that every deposit was made on time.

Canonical page: https://ailawframework.com/practice/taxation/record-the-date-a-business-activity-statement-is-due/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Taxation](https://ailawframework.com/practice/taxation.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | Record the Form 941 due date for the quarter from the IRS list, and note whether the file shows that every deposit was made on time. |
| What the lawyer must review | The IRS says employers generally report wages and employment taxes on Form 941 for each quarter, due on the last day of the month that follows the end of the quarter. The page states those due dates as 30 April, 31 July, 31 October and 31 January for the fourth quarter of the previous calendar year. If the employer timely deposited all taxes when due, the page gives 10 additional calendar days to file. If the due date falls on a Saturday, Sunday or legal holiday, the return may be filed on the next business day. Deposit due dates are different from the filing due date, and deposits must be made by electronic funds transfer. IRS Office of Professional Responsibility Issue 2026-19 says Circular 230 § 10.22 requires due diligence in papers and in representations to the IRS and to clients, and that the practitioner must review AI-created text and verify facts, citations and calculations before anything is delivered to a client or submitted to the IRS. Do not put tax return information into a public tool: Issue 2026-19 maps unauthorized use or disclosure to IRC §§ 6713 and 7216. |
| Written for | United States |
| Applies to | [Record the date a business activity statement is due](https://ailawframework.com/practice/taxation/record-the-date-a-business-activity-statement-is-due.md) |

## Checking plan

- What the AI does: Record the Form 941 due date for the quarter from the IRS list, and note whether the file shows that every deposit was made on time.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- There is no federal business activity statement. Do not copy a BAS due date. These dates are for Form 941.
- The 10 extra days apply only if all taxes were deposited when due. A small employer files Form 944 instead of Form 941 only if the IRS has notified the employer in writing.
- Estimated income-tax payment dates are a separate calendar. Do not substitute them for the Form 941 date.

## Sources

- [IRS: Employment tax due dates](https://www.irs.gov/businesses/small-businesses-self-employed/employment-tax-due-dates) (checked 2026-10-22)
- [IRS Office of Professional Responsibility, Issue 2026-19, Introductory Guidelines for Responsible AI Use in Federal Tax Practice](https://www.irs.gov/pub/opr-taxpros/issue-number-2026-19-introductory-guidelines-for-responsible-ai-use-in-federal-tax-practice.pdf) (checked 2026-10-22)

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*