Nanny tax deadlines 2026: quarterly schedule

One of the trickiest parts of being a household employer? Remembering when to pay your taxes.

Household employment taxes are reported annually on Schedule H. Some families account for them during the year by increasing withholding from their own paycheck; others use Form 1040-ES when the household has federal income tax withheld or the taxpayer would otherwise need estimated payments. A nanny alone does not make every quarterly date a mandatory filing or payment deadline.

Here's your complete calendar for 2026.

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.

Just need Q1? We've got a focused Q1 2026 deadline checklist if you're catching up on the first quarter.

Your 2026 Nanny Tax Calendar

Note: If a deadline falls on a weekend or holiday, it moves to the next business day. That is why the W-2 deadline above is February 2: January 31, 2026 is a Saturday. The rest of the 2026 dates fall on weekdays.

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).

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 Quarterly Payments

You have two main options for paying your federal 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 withhold federal income tax from household wages 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

State Payments

Most states have their own quarterly requirements for unemployment insurance. These are usually separate from federal payments.

Find your state's requirements →

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. The rate is the federal short-term rate plus 3%, compounded daily.

How to Avoid Penalties

You can avoid penalties if you pay at least:

• 90% of your current year's tax liability, OR
• 100% of your prior year's tax liability

If this is your first year as a household employer, there's more flexibility.

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

Beyond quarterly payments, you have two important year-end deadlines:

February 2: W-2 Deadline

You must:

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

Read our complete W-2 guide →

April 15: Schedule H

When you file your personal tax return, attach Schedule H to report your household employment taxes. This is where you reconcile what you owe vs. what you already paid.

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 reports are due by the last day of the month following the quarter. So Q1 (Jan–Mar) reports are due April 30, Q2 is due July 31, and so on.

Federal estimated taxes, by contrast, are due on the 15th of those months.

States with Extra Programs

If you're in one of these states, your employee gets valuable benefits like disability insurance or paid family leave—but that means a bit more paperwork for you:

States Without Income Tax

These states keep things simpler—you're just dealing with unemployment insurance:

Other Large States

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.

Key dates to add:

• January 8 (reminder for Jan 15)
• January 24 (reminder for the Feb 2 W-2 deadline)
• April 8 (reminder for April 15)
• June 8 (reminder for June 15)
• September 8 (reminder for Sept 15)

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.

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 →

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2026 Deadlines at a Glance

Print this out and stick it on your fridge:

Jan 15, 2026 — Q4 2025 estimated payment
Feb 2, 2026 — W-2 to employee + SSA
Apr 15, 2026 — Q1 payment + Schedule H
Jun 15, 2026 — Q2 estimated payment
Sep 15, 2026 — Q3 estimated payment
Jan 15, 2027 — Q4 2026 estimated payment

Or just use NannyKeeper, and we'll remind you.