Paige Smith | Published Oct 14, 2025 5 Min
November is a lighter month when it comes to business compliance deadlines, but with Thanksgiving and end-of-the-year sales promotions looming, there’s still a lot to get done. Make sure you’re on top of your game, and add these dates to your calendar for tax, payroll, benefits, and HR compliance.
Federal holidays
November 4, 2025
November 4 is Election Day. There’s no presidential election this year, but many states and cities have local elections that your employees may need time off to vote in. Take the time now to put a plan or policy in place for accommodating employees who are doing their civic duty.
Here’s a complete breakdown of every state and their voting time off laws.
November 11, 2025
Veterans Day
Veterans Day honors military veterans in the United States. Though government offices and some schools shut down for the day, most businesses will still be open (and maybe even offering discounts or perks to vets).
November 27, 2025
Thanksgiving Day
Unless you’re an international or essential business, you’ll likely be closing up shop for the day—or even the long weekend! Get your ducks in a row now, so you’re not scrambling close to the holiday.
Tax and payroll compliance deadlines
Payroll tax deposits (for semi-weekly depositors)
Employers who file Forms 940 and 941 have to deposit payroll taxes on different schedules throughout the year.
If you report more than $50,000 in payroll taxes during the lookback period of July 1, 2023, to June 30, 2024, you’re considered a semi-weekly depositor, which means you follow the schedule below:
| If payday for your employees is on… | Deposit employment taxes by… |
| Wednesday | The following Wednesday |
| Thursday | The following Wednesday |
| Friday | The following Wednesday |
| Saturday | The following Friday |
| Sunday | The following Friday |
| Monday | The following Friday |
| Tuesday | The following Friday |
There’s one exception: if you accumulate $100,000 or more in tax liability on a single day, you must deposit the amount by the following business day, regardless of your usual deposit schedule.
To learn more about federal payroll tax deposits, read Publication 15.
It’s also a good idea to contact your state and local tax agencies to find out if you owe deposits for local payroll taxes.
November 10, 2025
Employee tip reporting deadline for October
If your employees received any tips of $20 or more during October, they have until November 10 to report those earnings to you.
Learn more about tip withholding and reporting requirements here.
Form 941 extended filing deadline for people who made timely deposits
The third Form 941—which you use to report employee tax withholdings—for 2025 and the accompanying payroll tax payment were due on October 31. However, if you made the full deposit for the quarter on time, you automatically get additional time (10 days) to file the form. That means Form 941 is due November 10 if you made the full quarterly deposit on time.
November 15, 2025
Extended filing deadline for nonprofit tax returns
If you requested an automatic six-month extension for Form 990, the annual tax return detailing your nonprofit’s activities and finances for the year, your forms are due November 15. Keep in mind that November 15 falls on a weekend, so be sure to file early.
For more information on how to fill out Form 990, along with 990-EZ, 990-PF, 990-N, 990-BL, 990-T 4720, and 8868, review the official instructions on the IRS website.
Form 8038 filing deadline for tax-exempt private activity bonds
If your business issued tax-exempt private activity bonds in Q3, you have to file Form 8038 by November 15.
The IRS requires you to file Form 8038 by the 15th day of the second calendar month after the close of the calendar quarter in which the bond was issued. Forms 8038-B, 8038-G, and 8038-TC are also due at this time.
Make sure you file a separate form for each issue of the following tax-exempt private activity bonds issued after 1986:
- Exempt facility bonds
- Qualified mortgage bonds
- Qualified veterans’ mortgage bonds
- Qualified small issue bonds
- Qualified student loan bonds
- Qualified redevelopment bonds
- Qualified hospital bonds
- Qualified 501(c)(3) bonds
- Nongovernmental output property bonds
- All other tax-exempt private activity bonds
Send your forms to the following address:
Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201
November 17, 2025
Payroll tax deposits for monthly depositors
If you’re on a monthly payroll tax deposit schedule, your tax deposit for October payrolls is due on November 17.
HR compliance deadlines
November 1, 2025
Marketplace health insurance enrollment begins for the 2026 plan year
Open enrollment for 2026 Marketplace health insurance plans begins on November 1 and runs until January 15, 2026, in most states. During this time, your employees can log onto Healthcare.gov and apply for a new health plan.
November 3, 2025
Remind employees to fill out a new Form W-4 for 2026
If your employees have recently experienced any major personal or financial changes (like changing their filing status on a tax return), they’ll need to fill out a new Form W-4 for 2026. It’s a good idea to remind them at the start of November.
You can also guide your employees to the IRS tax withholding estimator to estimate how much federal income tax you’ll withhold from their paychecks.
Remind employees to submit FSA receipts before the end of the calendar year
If you offer flexible spending accounts (FSAs) to your employees, now is a good time to remind your employees to submit their FSA receipts before the end of the year if they want to be reimbursed.
November 14, 2025
Deadline to furnish Q3 benefit statements to plan participants
If your business offers participant-directed retirement plans to your employees, you have to deliver benefit statements to plan participants on a quarterly basis (at minimum). These documents are due within 45 days of the end of the previous quarter.
That means the third quarterly benefits statement, as well as a statement of plan fees and expenses charged to the participant’s plan account during the quarter, is due to participants by November 14.
November 15, 2025
Summary annual reports due to plan participants from companies with tax filing extension
If you have a defined benefit plan, you’re required to submit summary annual reports (SARs) to plan participants each year so your employees understand their retirement plan options.
You need to distribute these documents within nine months of the end of the plan year. However, if you received an extension on your Form 5500, you have until November 15 to furnish SARs to plan participants.
Keep in mind that November 15 falls on a Saturday, so make sure you distribute them ahead of time.
