SEC Filing Calendar & EDGAR Deadlines
The SEC will be closed in observance of the following SEC holidays. The EDGAR system will not receive, process, or accept EDGAR filings on these days:
| 2026 SEC FILING HOLIDAYS | |
|---|---|
| Date | Holidays |
| Thu, January 1, 2026 | New Year's Day |
| Mon, January 19, 2026 | Martin Luther King Jr. Day |
| Mon, February 16, 2026 | Washington's Birthday |
| Mon, May 25, 2026 | Memorial Day |
| Fir, June 19, 2026 | Juneteenth National Independence Day |
| Fri, July 3, 2026 | Independence Day |
| Mon, September 7, 2026 | Labor Day |
| Mon, October 12, 2026 | Columbus Day |
| Wed, November 11, 2026 | Veterans Day |
| Thu, November 26, 2026 | Thanksgiving Day |
| Fri, December 25, 2026 | Christmas Day |
SEC Hours of Operation
The SEC’s EDGAR filing system is open for submitting files Monday through Friday 6:00 a.m. to 10:00 p.m. ET, excluding SEC Federal Holidays as listed below. Files submitted after 5:30 p.m. ET will receive the next business day’s filing date, except for Section 16 Form 3, 4, 5 filings. If a due date is on a weekend or SEC holiday, the filing will be due the next business day.
To see a complete listing of Federal Holidays for prior and future years, click: Federal Holidays.
SEC EDGAR Deadlines
| SEC FILING DEADLINES* | |||
|---|---|---|---|
| 12/31 FYE | Large Accelerated Filers | Accelerated Filers | Non-Accelerated Filers |
| 10‐K | Mon, March 2, 2026 | Mon, March 16, 2026 | Tue, March 31, 2026 |
| NT 10-K | Tue, March 3, 2026 | Tue, March 17, 2026 | Wed, April 1, 2026 |
| Late 10-K | Tue, March 17, 2026 | Tue, March 31, 2026 | Wed, April 15, 2026 |
| 10-Q (Q1) | Mon, May 11, 2026 | Mon, May 11, 2026 | Fir, May 15, 2026 |
| NT 10-Q | Mon, May 11, 2026 | Mon, May 11, 2026 | Mon, May 18, 2026 |
| Late 10-Q | Mon, May 18, 2026 | Mon, May 18, 2026 | Wed, May 20, 2026 |
| 10-Q (Q2) | Mon, August 10, 2026 | Mon, August 10, 2026 | Fir, August 14, 2026 |
| NT 10-Q | Tue, August 11, 2026 | Tue, August 11, 2026 | Mon, August 17, 2026 |
| Late 10-Q | Mon, August 17, 2026 | Mon, August 17, 2026 | Wed, August 19, 2026 |
| 10-Q (Q3) | Mon, November 9, 2026 | Mon, November 9, 2026 | Mon, November 16, 2026 |
| NT 10-Q | Tue, November 10, 2026 | Tue, November 10, 2026 | Tue, November 17, 2026 |
| Late 10-Q | Mon, November 16, 2026 | Mon, November 16, 2026 | Wed, November 23, 2026 |
| DEADLINE INFORMATION | |||
|---|---|---|---|
| Form Type | Large Accelerated Filers | Accelerated Filers | Non-Accelerated Filers |
| 10-K | 60 days after fiscal year end | 75 days after fiscal year end | 90 days after fiscal year end |
| NT 10-K | Due on the business day after the 10-K due date | Due on the business day after the 10-K due date | Due on the business day after the 10-K due date |
| Late 10-K | Due 15 calendar days from the due date of the 10-K | Due 15 calendar days from the due date of the 10-K | Due 15 calendar days from the due date of the 10-K |
| 10-Q | 40 days after quarter end | 40 days after quarter end | 45 days after quarter end |
| NT 10-Q | Due on the business day after the 10-Q due date | Due on the business day after the 10-Q due date | Due on the business day after the 10-Q due date |
| Late 10-Q | Due 5 calendar days from the due date of 10-Q | Due 5 calendar days from the due date of 10-Q | Due 5 calendar days from the due date of 10-Q |
Insider Reporting Requirements
Section 16 from the Securities Exchange Act of 1934 establishes the declaration obligations for company directors, officers, and individuals owning over 10% of a registered class of a firm’s equity securities, commonly referred to as “insiders.” Section 16 software is often used for timely and compliant filings.
| OWNERSHIP REPORTING DEADLINES | |
|---|---|
| Section 16: Form 3 | Due within ten calendar days after a person becomes a Section 16 insider. |
| Section 16: Form 4 | Due within two business days following the transaction date |
| Section 16: Form 5 | Generally due no later than 45 days after the company's fiscal year ends |
| Schedule 13G | Due 45 days following the end of the calendar year and within 10 days of the end of the calendar month if acquired more than 10%. |
| Schedule 13D | Due 10 days following the event triggering the filing. |
| Form 13F | Due 45 days following the end of each fiscal quarter |
| Form 144 | Affiliates must file SEC Form 144 electronically via EDGAR when selling restricted or control securities exceeding 5,000 shares or $50,000 in value over three months, concurrent with the sell order. |
Other Corporate Reporting Requirements
Companies in the U.S. that are publicly traded are required to submit a number of SEC forms to the Securities and Exchange Commission (SEC) beyond just the 10-Qs (quarterly reports) and 10-Ks (annual reports). These include but are not limited to:
| OTHER SEC FILING DEADLINES | |
|---|---|
| Annual Report on Form 20-F | Due 45 days following the issuer's fiscal year. A foreign private issuer must file its annual report on Form 20-F within six months after the end of the fiscal year covered by the report |
| Definitive Proxy Statement on Form DEF 14A | If the Form 10-K incorporates Part III information from the proxy statement, either the proxy statement must be filed within 120 days after fiscal year end or the 10-K must be amended by that date to add the Part III information |
| Form 8-K | Within four business days after the occurrence of most events. An auditor's restatement letter must be reported within two business days. A Form 8-K announcing the appointment of new officers may be delayed until a public announcement such as a press conference. |
| Form SD | Regardless of the registrant's fiscal year, the Form SD shall cover a calendar year and be due annually on May 31 for the prior calendar year. |
| Form 11-K | Due within 90 days after the end of the fiscal year of the plan. Exception: Plans subject to ERISA have a filing deadline of 180 days after the plan's fiscal year end. |
| Form 40-F | Form 20-F due within four months after the end of the fiscal year covered by the report |
| Form D | Form D is due within fifteen days of the first date of sale made in the offering. |
Financial Statement Staleness Dates
When financial statements become too old to be used in a prospectus or proxy statement, they are referred to as “stale.” In such cases, if a company’s financial statements have gone stale, they must file the most up-to-date required financial statements before utilizing a prospectus or proxy statement. The table provided below indicates the financial statement staleness date, which represents the last date on which such financial statements are eligible for use. In situations involving weekends or SEC holidays, the staleness date is deferred to the next business day.
| FINANCIAL STATEMENTS | DEADLINE | 2026 STALENESS DATE |
|---|---|---|
| 2025 3rd quarter for IPOs, Delinquent Filers, Loss Corporations | 45 days after year end | February 17 |
| 2025 3rd quarter for Large Accelerated Filers | 60 days after year end | March 2 |
| 2025 3rd quarter for Accelerated Filers | 75 days after year end | March 16 |
| 2025 3rd quarter for all other filers | 90 days after year end | March 31 |
| 2025 year-end for Large Accelerated and Accelerated Filers | 129 days after year end | May 11 |
| 2025 year-end for all other filers | 134 days after year end | May 14 |
| 2026 1st quarter for Large Accelerated and Accelerated Filers | 129 days after Q1 end | August 7 |
| 2026 1st quarter for all other filers | 134 days after Q1 end | August 12 |
| 2026 2nd quarter for Large Accelerated and Accelerated Filers | 129 days after Q2 end | November 6 |
| 2026 2nd quarter for all other filers | 134 days after Q2 end | November 12 |
The Securities and Exchange Commission (SEC) in the United States mandates certain categories of companies to file both quarterly and annual reports. Here’s who is typically included:
- Publicly Listed Companies: Firms that have conducted an initial public offering (IPO) and whose shares are publicly traded must file both quarterly and yearly reports.
- Quarterly Reports (Form 10-Q): These are mandatory filings made after each of the first three quarters of a company’s fiscal year. They offer a comprehensive review of a company’s operations, including financial statements, management’s discussion and analysis of financial health and operational results, disclosures on market risk, and internal controls.
- Annual Reports (Form 10-K): This report offers an exhaustive summary of a company’s financial activities over the fiscal year. It provides more detail than a 10-Q, including audited financial statements, a description of the company’s business, information about executive compensation, and a discussion of risk factors the company faces.
- Foreign Firms: Companies based outside the U.S. that have issued securities in the country must file a Form 20-F for their annual report. They may optionally file a Form 6-K for quarterly updates, though this is not compulsory as it is for U.S. companies.
- Smaller Reporting Companies: These firms have less than $250 million in public float, or under $100 million in annual revenue, and either no public float or a public float below $700 million. They’re also obliged to file quarterly (10-Q) and annual (10-K) reports, although they may provide less comprehensive information compared to larger public firms.
- Emerging Growth Companies (EGCs): Companies classified as EGCs (typically those with total annual gross revenues less than $1.07 billion during their most recently completed fiscal year) must also file these reports, although they may have reduced reporting requirements for their initial filing and in subsequent periodic reports.
Note for Foreign Private Issuers (FPIs)
Generally, FPIs may use audited financial statements that are up to 15 months old at the time of effectiveness, except in certain instances. For example, in an IPO by an FPI that is not already listed in another jurisdiction, the audited financial statements may not be older than 12 months at the time of filing and at the time of effectiveness unless the FPI is able to represent adequately to the SEC that it is not required to “comply with this requirement in any other jurisdiction outside the United States and that complying with the requirement is impracticable or involves undue hardship.” For a registration statement that becomes effective more than nine months after the end of the last audited fiscal year, unaudited interim financial statements covering at least the first six months of the fiscal year (or more current financials, if published) are required.
1A “delinquent filer” is a registrant that files annual, quarterly and other reports pursuant to the Exchange Act, but all reports due have not been filed.
2A “loss corporation” a corporation entitled to use a net operating loss carryover or having a net operating loss for the taxable year in which the ownership change occurs.
| DEFINITION OF FILER STATUS |
|---|
| Large Accelerated Filer: A reporting company that has an aggregate worldwide public float of $700 million or more as of the last business day of its most recently completed second fiscal quarter, has been subject to the periodic reporting requirements of the Securities Exchange Act of 1934 (“1934 Act”) for a period of at least 12 calendar months, has filed at least one annual report pursuant to Exchange Act Section 13(a) or 15(d), and does not qualify as a smaller reporting company under the revenue test. |
| Accelerated Filer: A reporting company that has an aggregate worldwide public float of $75 million or more but less than $700 million, as of the last business day of the company’s most recently completed second fiscal quarter, has been subject to the periodic reporting requirements of the Securities Exchange Act of 1934 (“1934 Act”) for at least 12 calendar months, and has filed at least one annual report pursuant to Exchange Act Section 13(a) or 15(d), and does not qualify as a smaller reporting company under the revenue test. |
| Non-Accelerated Filer: A reporting company that has an aggregate worldwide public float of less than $75 million as of the last business day of the company’s most recently completed second fiscal quarter, has not been subject to the periodic reporting requirements of the Securities Exchange Act of 1934 (“1934 Act”) for more than 12 months, or has not filed at least one annual report. |
| Smaller Reporting Company: A reporting company that has (i) a public float of less than $250 million or (ii) a public float of less than $700 million (including having no public float) and annual revenues of less than $100 million. An issuer cannot qualify as a smaller reporting company if it is an investment company, asset-backed issuer, or a majority-owned subsidiary of a parent that is not a smaller reporting company. |
