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Quarterly nanny tax deadlines for 2026 and 2027

NannyKeeper Team
January 20, 2026
Updated October 21, 2026
11 min read
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One of the trickiest parts of being a household employer? Remembering when to pay your taxes. This page lists every nanny tax quarterly payment date in the year ahead, the W-2 and Schedule H, and the quarterly reports most states ask for, and the dates move forward on their own as each one passes.

Household employment taxes are reported once a year on Schedule H. Some families cover them during the year by increasing withholding from their own paycheck; others make quarterly estimated payments with Form 1040-ES when they have federal income tax withheld from their own pay or pensions, or would otherwise need estimated payments. A nanny alone does not make every quarterly date a mandatory payment.

New to nanny taxes? Start with our nanny taxes overview for rates and obligations before diving into deadlines.

Want to understand the process? See how it works for a step-by-step overview from setup to year-end.

Verified accurate as of October 2026Sources: IRS Publication 926, IRS Publication 505, IRS Form 1040-ES

The next 12 months of federal deadlines

Key dates for household employers

Quarterly
W-2
Schedule H
  • Jan15

    Q4 2026 estimated tax

    Form 1040-ES payment for Sep 1 to Dec 31, 2026 pay dates, if you make estimated payments

    Due Friday, January 15, 2027

  • Feb1

    2026 W-2

    W-2 to your employee, and Copy A with Form W-3 to the SSA, for 2026 wages

    Due Monday, February 1, 2027

  • Apr15

    2026 Schedule H

    Schedule H filed with your 2026 Form 1040, reporting the year's household employment taxes

    Due Thursday, April 15, 2027

  • Apr15

    Q1 2027 estimated tax

    Form 1040-ES payment for Jan 1 to Mar 31, 2027 pay dates, if you make estimated payments

    Due Thursday, April 15, 2027

  • Jun15

    Q2 2027 estimated tax

    Form 1040-ES payment for Apr 1 to May 31, 2027 pay dates, if you make estimated payments

    Due Tuesday, June 15, 2027

  • Sep15

    Q3 2027 estimated tax

    Form 1040-ES payment for Jun 1 to Aug 31, 2027 pay dates, if you make estimated payments

    Due Wednesday, September 15, 2027

Your Nanny Tax Calendar for the Year Ahead

This table lists every federal household employer deadline in the next 12 months, in date order. Each tax year produces six of them: four estimated-tax payments (Form 1040-ES, for families who make them), the W-2 and W-3 for the year's wages, and Schedule H with your own Form 1040.

Federal household employer deadlines in the next 12 months
DeadlineWhat's dueDetails
Friday, January 15, 2027Q4 2026 estimated taxForm 1040-ES payment for Sep 1 to Dec 31, 2026 pay dates, if you make estimated payments
Monday, February 1, 20272026 W-2W-2 to your employee, and Copy A with Form W-3 to the SSA, for 2026 wages
Thursday, April 15, 20272026 Schedule HSchedule H filed with your 2026 Form 1040, reporting the year's household employment taxes
Thursday, April 15, 2027Q1 2027 estimated taxForm 1040-ES payment for Jan 1 to Mar 31, 2027 pay dates, if you make estimated payments
Tuesday, June 15, 2027Q2 2027 estimated taxForm 1040-ES payment for Apr 1 to May 31, 2027 pay dates, if you make estimated payments
Wednesday, September 15, 2027Q3 2027 estimated taxForm 1040-ES payment for Jun 1 to Aug 31, 2027 pay dates, if you make estimated payments

The four estimated-tax periods are not calendar quarters. The IRS payment periods are uneven, so each row in the calendar names the pay dates its payment covers.

Weekends and holidays: When a federal deadline lands on a weekend or a federal holiday, it moves to the next business day, and every date on this page already has that applied. That is why a date here can be a day or two later than the one you remember.

What Should You Set Aside?

Household employment tax can include:

  • Social Security tax (your share): 6.2% of wages
  • Medicare tax (your share): 1.45% of wages
  • Employee's withheld taxes: The 7.65% you withheld from their paychecks
  • Federal unemployment (FUTA): 0.6% on first $7,000 of wages
  • State unemployment (SUTA): Varies by state and is handled through the state's own process, not a federal Form 1040-ES payment

Quick Example

Say you pay your nanny $3,000/month ($9,000 in the quarter).

TaxQuarterly Amount
Social Security (your 6.2%)$558
Medicare (your 1.45%)$130.50
Employee's withheld FICA$688.50
FUTA (0.6% full-credit illustration on the first $7,000)$42
Illustrative federal employment-tax set-aside$1,419

This is not automatically the amount to send for that quarter. The FUTA figure also assumes the full state-unemployment credit; late, unpaid, multi-state, or credit-reduction wages can change it. Form 1040-ES estimates your overall individual income-tax position and safe harbors, while increased wage withholding can cover the same annual liability. State unemployment is separate.

Use our nanny tax calculator to get exact numbers for your situation.

How to Make Nanny Tax Quarterly Payments

You have three ways to pay your federal household employment taxes.

Option 1: Increase Your Own W-4 Withholding

If you have a regular job, you can adjust your W-4 to have extra taxes withheld from your paycheck. This covers your household employment taxes without making separate quarterly payments.

How much extra? Take your estimated annual household employment tax and divide by the number of paychecks you receive. Add that amount to your W-4.

Pros: Simple, automatic, no separate payments Cons: Requires adjusting your W-4 at work

Option 2: Make Quarterly Estimated Payments, If Required

If you will have federal income tax withheld from your own wages, pensions or other payments, or would otherwise need estimated payments, use your return-wide Form 1040-ES calculation to decide whether and how much to pay. Do not divide household employment tax by four and assume that amount is due.

Payment methods:

  • IRS Direct Pay (irs.gov/directpay): Free, no enrollment needed. Click "Pay individual tax," select "Form 1040-ES" and "Estimated Tax," then enter your SSN (not your EIN; household taxes are part of your personal 1040)
  • Credit/debit card: Pay at Pay1040.com or ACI Payments. Select "Form 1040-ES Estimated Tax" and the current tax year. Processing fee applies
  • Check by mail: With Form 1040-ES voucher

Pros: Keep everything separate from your regular job Cons: Requires remembering deadlines

Option 3: Pay It All With Your Return

You can pay all household employment taxes when you file your return. Household employment taxes enter your estimated-tax calculation only if you will have federal income tax withheld from wages, pensions, or other income, or you would already need estimated payments without the household taxes. If neither applies, IRS Publication 926 says the household taxes alone do not create an estimated-tax penalty.

State Payments

Most states have their own quarterly requirements for unemployment insurance. These are usually separate from federal payments. The state table below has their dates.

What Happens If You Miss a Deadline?

Missing a calendar date does not by itself create a penalty. A penalty can apply when you were required to make estimated payments and did not satisfy an applicable safe harbor through estimated payments and/or withholding.

Federal Penalties

The IRS charges an underpayment penalty if you didn't pay enough during the year. It works like interest at the federal short-term rate plus 3 percentage points, figured separately for each payment period that was short, from its due date until it is paid or your return is due, whichever comes first. Unlike ordinary IRS interest, it is not compounded.

How to Avoid Penalties

You may owe an underpayment penalty if all three apply:

  • You owe $1,000+ when you file
  • You paid less than 90% of current-year tax
  • You also paid less than 100% of prior-year tax (110% if prior-year AGI exceeded $150,000, or $75,000 if married filing separately)

For a household employer, include Schedule H taxes in this test only when you have federal income tax withholding or would already need estimated payments without the household taxes.

The Year-End Filings (Don't Forget These)

Beyond quarterly payments, the start of each year brings two filings for the year before.

The W-2

For 2026 wages, both of these are due February 1, 2027:

  1. Give your employee their W-2
  2. File Copy A, with Form W-3, with the Social Security Administration

NannyKeeper generates your W-2s automatically. Read our complete W-2 guide →

Schedule H

When you file your personal tax return, attach Schedule H to report your household employment taxes. Schedule H works out the year's total, which carries to your Form 1040 (Schedule 2), where your estimated payments and withholding are credited against it. For 2026, that return is due April 15, 2027.

Read our complete Schedule H guide →

State Quarterly Deadlines

Here's where it gets a little more complex: most states have their own quarterly reporting requirements, separate from your federal payments. The good news? There's a pattern.

The simple rule: Most state quarterly unemployment reports are due by the last day of the month following the quarter. Federal estimated-tax payments run on their own schedule, the calendar above, so don't confuse the two.

Some states differ. In New Jersey and Georgia, a household employer files one unemployment return a year instead of four. Some states date the quarterly report their own way: for example, Florida's deadline for paying electronically is the business day before that last day, and Massachusetts keeps a Saturday due date where most states move it to the Monday. The table shows what a household files in each state, dated by that state's own rule:

State unemployment filing dates for household employers
State and reportQ3 2026 (Jul to Sep)Q4 2026 (Oct to Dec)Q1 2027 (Jan to Mar)Q2 2027 (Apr to Jun)
CaliforniaForm DE 9 + DE 9COnce-a-year option, if you qualify: DE 3HWNov 2, 2026Feb 1, 2027Apr 30, 2027Aug 2, 2027
New YorkForm NYS-45Nov 2, 2026Feb 1, 2027Apr 30, 2027Aug 2, 2027
New JerseyNJ-927-HOnce a year: Feb 1, 2027, for 2026 wages
MassachusettsEmployment and Wage Detail ReportOct 31, 2026Feb 1, 2027Apr 30, 2027Jul 31, 2027
WashingtonQuarterly Tax & Wage ReportNov 2, 2026Feb 1, 2027Apr 30, 2027Aug 2, 2027
TexasEmployer's Quarterly Report (Form C-3)Nov 2, 2026Feb 1, 2027Apr 30, 2027Aug 2, 2027
FloridaForm RT-6Once-a-year option, if you qualify: RT-7Oct 30, 2026Jan 29, 2027Apr 29, 2027Jul 30, 2027
IllinoisUI-3/40Once-a-year option, if you qualify: UI-HANov 2, 2026Feb 1, 2027Apr 30, 2027Aug 2, 2027
PennsylvaniaUC-2Nov 2, 2026Feb 1, 2027Apr 30, 2027Aug 2, 2027
GeorgiaDOL-4AOnce a year: Feb 1, 2027, for 2026 wages

More than one program in some states. California, New York, New Jersey, Massachusetts and Washington also run a state disability or paid family leave program, which can add a contribution (who is covered varies by state). In Massachusetts, the Paid Family and Medical Leave contributions are filed separately from the unemployment report, through MassTaxConnect, by the same last day of the month after each quarter.

Not seeing your state? Don't worry. Most states follow the same end-of-month pattern. Check your specific requirements:

Find your state's full guide →

Tips for Staying on Track

Set Up Reminders

The single best thing you can do is set calendar reminders a week before each deadline. Give yourself time to gather information and make payments. Each row in the calendar above has an add link that puts it straight into Google Calendar.

Use the Same Payment Method Every Time

Pick a payment method and stick with it. If you use IRS Direct Pay, use it every quarter. Consistency reduces the chance of mistakes.

Keep a Running Tally

Track wages and taxes throughout the year, not just at quarter-end. A simple spreadsheet, or a payroll tool, makes this much easier.

Don't Wait Until the Deadline

Payments made on the deadline day still count as on-time, but systems can crash, banks can delay, and mistakes happen. Pay a few days early when possible.

Checklist: The Start of the Year

January to April is the busiest stretch, because the year-end filings land on top of the quarterly dates.

Checklist

0 of 6 complete
  • Pay the Q4 2026 estimated tax by January 15, 2027, if you make estimated payments
  • Give your nanny their 2026 W-2 by February 1, 2027
  • File W-2 Copy A and Form W-3 with the Social Security Administration by February 1, 2027
  • File your state's unemployment report for October to December, or its annual return if your state's households file once a year
  • File your 2026 Form 1040 with Schedule H by April 15, 2027
  • Pay the Q1 2027 estimated tax by April 15, 2027, if you make estimated payments

How NannyKeeper Helps

Keeping track of deadlines is one of the main reasons we built NannyKeeper.

Here's what you get:

  • Email reminders before every quarterly deadline
  • Running totals of what you've paid and what you owe
  • Calculated quarterly amounts ready for you to pay
  • Year-end summaries for W-2s and Schedule H

We handle the math and reminders. You just need to make the payments.

What we do: Calculate your quarterly amounts, remind you before deadlines, generate W-2s and Schedule H data.

What you do: Make the payments to the IRS and your state, file the forms.

Get started free →

FAQ

When are quarterly nanny tax payments due?

The Q4 2026 estimated-tax payment is due January 15, 2027. The calendar at the top of this page lists all four payments in the coming year. They follow the IRS payment periods rather than calendar quarters, and they apply only if Form 1040-ES applies to you.

Do I have to make quarterly payments for my nanny?

Not always. Household employment taxes enter your estimated-tax calculation only if you will have federal income tax withheld from wages, pensions, or other income, or you would already need estimated payments without the household taxes. Otherwise you can pay them with your return, or cover them by increasing the withholding from your own paycheck.

When is my nanny's W-2 due?

The W-2 for 2026 wages is due February 1, 2027, both to your employee and, as Copy A with Form W-3, to the Social Security Administration. In a year when its usual date lands on a weekend, it moves to the next business day, and the date here already has that applied.

When are state unemployment reports due?

In most states, by the last day of the month after each quarter ends. A few states use their own rule, some have households file once a year instead, and some ask for a separate paid leave or disability filing. The state table above gives each listed state's next dates.

Related Guides

See what you'll owe

Use our free calculator to estimate your nanny tax costs for 2026.

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Sources & Verification
Verified

October 2026

Content accuracy confirmed

Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. Tax laws vary by jurisdiction and change frequently. Consult a qualified tax professional for advice specific to your situation.

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