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Published by J9 Systems. What's new in business tech, and what it means for yours.

From the brief of Wednesday, November 4, 2026 · No. 20

From the daily brief

IRS year-end payroll dates: Nov. 17 and Dec. 15 deposits, plus Nov. 30 truck tax filing

No rule change. These are the three dated IRS items left before year-end that late filers miss.

By Carter Josephson · · 1 min read

What happened

The IRS fourth-quarter tax calendar lists the monthly-schedule payroll deposit for October payments on Nov. 17 and for November payments on Dec. 15. It also lists Form 2290 (heavy highway vehicle use tax) for vehicles first used in October on Nov. 30.

What it means for a 10-to-50-person business

A 25-person electrical contractor on the monthly deposit schedule must send Social Security, Medicare and withheld income tax for October pay by Nov. 17 and for November pay by Dec. 15. Semiweekly depositors follow a different set of dates on the same IRS page. If the shop added a truck over 55,000 lb gross weight in October, Form 2290 is due Nov. 30. Nothing here is new, so the effect is small: it is a calendar check, not a decision. Late deposits carry IRS penalties that start at 2% and rise with each day late.

What to do
Wait

Put Nov. 17, Nov. 30 and Dec. 15 on the office calendar this week, and confirm with your payroll provider which deposit schedule you are on.

What it costs
What it costs
Calendar reminders and schedule check
0.5 hr
Payroll deposits themselves
already in your payroll cost
Doing nothing
penalty of 2% to 15% of the late deposit, plus 1 to 2 hrs of IRS notice cleanup
Sources
irs.gov (primary)

Questions owners ask

How do I know if I am monthly or semiweekly?

It depends on your total tax liability in the lookback period. Ask your payroll provider or see IRS Publication 15.

Three to five of these, every weekday morning.

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