Guides
Quarterly Payroll Tax Deadlines for US Residential Maid Teams
A month by month US payroll tax calendar for residential maid teams, covering Form 941 dates in 2027, deposit schedules, state filings, and late penalties.
What to take away
- Form 941 is due the last day of the month after each quarter ends, with 10 extra days when the quarter's deposits were timely and full.
- In 2027 those dates are Feb 1, Apr 30, Aug 2, and Nov 1, because Jan 31 and Oct 31 fall on Sundays and July 31 falls on a Saturday.
- Deposits run monthly or semiweekly based on the four quarters ending June 30, 2026, with a next day rule at $100,000.
- Late deposits cost 2, 5, or 10 percent, stacked on top of failure to file and failure to pay penalties, and states run their own withholding and unemployment insurance deadlines.
The federal quarterly rhythm for a maid service
A maid team that pays cleaners as W-2 employees withholds federal income tax and splits Social Security and Medicare with each worker. Those amounts are reported four times a year on Form 941, the Employer's Quarterly Federal Tax Return.
Teams that pay some cleaners as 1099 contractors should run the arrangement through the IRS worker classification test before year end.
Misclassification relief exists under Section 530 rules in IRS Publication 15-A when a business has treated a class of workers consistently and filed the matching forms.
Quarterly checklist:
- Reconcile gross wages to the payroll ledger before each filing.
- Confirm every deposit cleared through EFTPS by its due date.
- Register in each state where a cleaner actually works.
- Send new hire reports within 20 days of each start date.
2027 federal filing calendar at a glance
2027 federal filing calendar
| Filing | What it covers | 2027 due date |
|---|---|---|
| Form 941, fourth quarter 2026 | Oct 1 to Dec 31, 2026 | Feb 1, 2027 |
| Form 940 for 2026 | Federal unemployment tax | Feb 1, 2027 |
| W-2 to employees and the SSA | 2026 wages | Feb 1, 2027 |
| Form 941, first quarter 2027 | Jan 1 to Mar 31, 2027 | Apr 30, 2027 |
| Form 941, second quarter 2027 | Apr 1 to Jun 30, 2027 | Aug 2, 2027 |
| Form 941, third quarter 2027 | Jul 1 to Sep 30, 2027 | Nov 1, 2027 |
The 10 day extension moves each Form 941 date to Feb 10, May 10, Aug 10, and Nov 10 when deposits for the quarter were on time and complete.
2027 Federal Filing Deadlines
- Feb 1Form 941 Q4 2026, Form 940, W-2
- Apr 30Form 941 first quarter 2027
- Aug 2Form 941 second quarter 2027
- Nov 1Form 941 third quarter 2027
- Feb 1010-day extension if deposits timely
Form 940 follows the same Feb 10 shift when every FUTA deposit was timely. Form 1099-NEC for contractor cleaners is due Feb 1, 2027. The practical detail is set out in When Does a Residential Maid Team.
Deposit schedules: monthly, semiweekly, and the next day rule
A deposit schedule comes from the lookback period, not from the size of the team today. For 2027 the IRS uses employment taxes reported from July 1, 2025 through June 30, 2026.
Which Deposit Schedule Applies?
Lookback period employment taxes over $50,000?
Semiweekly schedule
Monthly schedule, due 15th
Deposit schedules
- Add the employment taxes reported for the four quarters that ended June 30, 2026.
- A total of $50,000 or less means the monthly schedule, with deposits due the 15th of the following month.
- A total above $50,000 means the semiweekly schedule.
- Any single day reaching $100,000 in accumulated tax moves the deposit to the next business day.
On the semiweekly schedule, paydays Wednesday through Friday are due the following Wednesday, and paydays Saturday through Tuesday are due the following Friday.
When total tax for a quarter stays under $2,500, the team can pay with the return instead of making a deposit.
State payroll tax filings that follow the federal clock
Most states want a withholding account before the first paycheck clears, then a quarterly withholding return.
State unemployment insurance reports usually run quarterly, with wage bases and rates that differ by state.
Workers' compensation coverage sits outside the payroll tax system and is regulated by each state, and the federal Department of Labor page links to state programs.
A team that cleans across a state line may need registration in both states.
Penalties for late deposits and late returns
The failure to deposit penalty is 2 percent for a deposit 1 to 5 days late, 5 percent for 6 to 15 days, and 10 percent for 16 days or more.
Failure to Deposit Penalty Rates
- 1-5 days late2%
- 6-15 days late5%
- 16+ days late10%
- After IRS notice10-15%
A deposit unpaid more than 10 days after the first IRS notice moves to 10 or 15 percent.
Failure to file adds 5 percent of the unpaid tax per month, capped at 25 percent. Failure to pay adds 0.5 percent per month, also capped at 25 percent.
A deposit that arrives six days late is a 5 percent penalty, not a warning letter, and the rate climbs from there.
The trust fund recovery penalty can reach a responsible owner personally for 100 percent of the withheld income tax and employee share that never reached the Treasury.
Example: one missed Friday deposit in a mid-size maid team
Suppose a team of ten cleaners runs a Friday payroll of $12,000 in wages, with $2,400 in federal withholding and employer tax for that payday.
Missed Deposit Penalty Example
- $12,000Friday payroll wages
- $2,400Federal withholding and employer tax
- 16 daysDeposit lateness
- $24010% penalty
On the semiweekly schedule the deposit is due the following Wednesday. If it lands 16 days late, the penalty is 10 percent, or $240, plus interest.
Year end forms and recordkeeping
W-2 forms go to employees and the Social Security Administration by Feb 1, 2027 for the 2026 tax year. Form 1099-NEC copies go to contractor cleaners and the IRS on the same date.
Keep employment tax records for at least four years after the tax is due or paid, whichever comes later.
A team still choosing pay frequency or opening its first withholding accounts can work through the payroll setup rules for US and Canadian maid teams before the first quarter closes.
The same guide covers year end forms such as W-2 and T4 in one place.
