Everyone Circled October 31. Both Deadlines Are Actually November 2.
October 31 looks like the date to remember for third-quarter payroll filings. But in 2026, October 31 falls on a Saturday. That moves the regular due date for both the Washington Employment Security Department’s (ESD) Q3 tax and wage report and the federal Q3 Form 941 to Monday, November 2, 2026.
Two different reports. Two different agencies. One Monday deadline.
I know payroll dates can be easy to lose track of when you’re busy running your business. Here’s what each filing covers and what to gather, so the process feels more manageable.
At a glance: Monday, November 2
Filing | What it reports | Regular deadline |
Washington ESD Q3 unemployment insurance tax and wage report | Washington employee wage details and unemployment insurance tax information for July through September | Monday, November 2, 2026 |
Federal Form 941 for Q3 | Federal income tax withholding, Social Security and Medicare taxes, deposits, and adjustments for July through September | Monday, November 2, 2026 |
Washington’s ESD says quarterly reports are due on the last day of the month after the quarter ends. If that date falls on a weekend or state holiday, the report may be sent the next business day. The IRS also moves a filing deadline to the next business day when the due date falls on a Saturday, Sunday, or legal holiday.
That weekend adjustment is why the date to put on your calendar is November 2-not October 31.
Filing one report does not replace the other
The ESD report and Form 941 are separate filings. The Washington report covers state unemployment insurance reporting. Form 941 reports federal payroll tax information to the IRS.
They both cover the same quarter (July 1 through September 30, 2026) but they collect different details and go to different agencies. Sending one does not satisfy the other.
What to gather for the Washington ESD report
Washington employers with an active unemployment insurance account generally need to file a report each quarter, even if they had no payroll. For Q3, start by organizing wage records for employees paid during July, August, and September.
The ESD report generally needs:
Employee wage details: Each covered employee’s name, Social Security number, gross wages, hours worked during the quarter, and Standard Occupational Classification (SOC) code.
Quarterly wage totals: A clear record of total gross wages paid in Q3.
UI taxable wages: The portion of each employee’s wages subject to Washington unemployment insurance tax, based on the applicable annual wage base. Gross wages still need to be reported even if some are above that limit.
Unemployment insurance contributions: The contribution amount calculated using your assigned rate and taxable wages, along with payment information.
Employee count: The employees included in the wage reporting. Be ready to verify the number of employees reported, as requested by your filing method.
The ESD’s quarterly report instructions explain what employee information to collect and how to file online or by mail. The Employer Account Management System (EAMS) is the state’s online filing portal.
One helpful detail: the employee count does not replace the individual wage information. Gather the employee-by-employee records first, then check that the count and totals match your payroll records.
What to gather for federal Form 941
Form 941 is the federal quarterly return for reporting payroll taxes. For Q3, the 2026 form asks for information including:
Total wages, tips, and other compensation
Federal income tax withheld
Taxable Social Security wages and tips
Taxable Medicare wages and tips
Social Security and Medicare tax totals
Deposits made during the quarter
Adjustments, such as adjustments for fractions of cents, sick pay, tips, or group-term life insurance, when applicable
The number of employees who received wages or other compensation during the applicable pay period
The form also reconciles your total taxes after adjustments and credits against deposits already made. That helps determine whether the return shows a balance due or an overpayment.
The IRS’s 2026 Form 941 and Form 941 instructions provide the complete line-by-line details. Your payroll records and deposit confirmations are good starting points for assembling the information.
The deadlines match, but the filings work differently
The November 2 date is the regular deadline for both filings in 2026. But they remain separate responsibilities:
The ESD report is a Washington filing. It includes employee wage details used to report unemployment insurance wages and contributions.
Form 941 is a federal return. It reconciles federal withholding and Social Security and Medicare taxes with the quarter’s deposits.
Deposit dates are not the same as filing dates. Federal payroll tax deposits are generally due on a schedule based on your depositor status. Filing Form 941 does not replace those deposits. Washington’s ESD report also has its own contribution payment requirements.
There is a limited federal filing exception worth knowing. If you deposited all required federal employment taxes for the quarter in full and on time, the IRS generally allows an additional 10 calendar days to file Form 941. For Q3 2026, that makes the federal filing date November 10, 2026. This exception applies only when the deposit conditions are met. It does not extend the Washington ESD deadline, which remains November 2.
If you are unsure whether your federal deposits qualify, check the IRS employment tax due-date guidance or confirm with your payroll provider or tax professional. For planning, it’s simplest to have both reports ready for November 2.
How to keep the deadline simple
A little preparation can make the filing feel much less involved. I recommend this short checklist:
Mark Monday, November 2, 2026. Set a reminder in advance, not just on the due date.
Close out Q3 payroll records. Confirm July–September wages, hours, employee details, and payroll totals.
Match deposits to your records. Review federal payment confirmations and your ESD contribution information.
Reconcile before submitting. Check that employee-level wage records agree with quarterly totals and employee counts.
File each report separately. Keep a copy of the ESD submission and Form 941 confirmation with your quarter-end records.
One nearby payroll date to keep in view
There is another date to note in October: the September monthly federal payroll tax deposit was due October 15 for employers who use the monthly deposit schedule. That deposit date is separate from the Q3 Form 941 filing deadline. October brings that monthly deposit first, followed soon after by the November 2 quarterly filings.
If you already handled the October 15 deposit, keep its confirmation with your payroll records. If your business follows a different deposit schedule, use the dates that apply to your account.
A calm path to filing day
The key is straightforward: prepare the Washington ESD report and federal Form 941 as two separate tasks, and plan around Monday, November 2, 2026. The reports draw on many of the same payroll records, so organizing those records once can make both filings easier.
At Jenni’s Business Services, I help business owners keep their books in order and work through tax and reporting steps with clear, practical guidance. If you’d like support keeping payroll records organized, you can learn more about my services or get in touch.
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