The applicable deadlines for Form 10-K and Form 10-Q depend on a company’s filer status. Form 10-K is measured from fiscal year-end and generally has a longer filing window, while Form 10-Q is measured from the end of the applicable fiscal quarter.
What Are the Form 10-K and Form 10-Q Filing Deadlines?
The following table compares the general filing deadlines for large accelerated, accelerated, and non-accelerated filers:
| Filer status | Form 10-K: calendar days after fiscal year-end | Form 10-Q: calendar days after quarter-end |
| Large accelerated filer | 60 days | 40 days |
| Accelerated filer | 75 days | 40 days |
| Non-accelerated filer | 90 days | 45 days |
These filing periods are set out in the SEC’s Form 10-K instructions and Form 10-Q instructions.
Companies should confirm their applicable filer status before calculating a due date.
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How Do Form 10-K and Form 10-Q Differ?
Form 10-K is a company’s annual report and includes audited annual financial statements. It provides a more comprehensive picture of the company’s business and financial results for the full fiscal year.
Form 10-Q provides interim updates during the year and includes financial statements that are generally unaudited. The SEC’s guide to reports available through EDGAR explains the information included in each report.
Is Form 10-Q Required for the Fourth Quarter?
No. Form 10-Q is generally filed for each of the first three fiscal quarters. The fourth quarter is covered as part of the company’s annual reporting through Form 10-K. This reporting schedule is specified in the Form 10-Q instructions.
A company following a calendar year typically files Form 10-Q for the quarter-ends of March 31, June 30, and September 30. Its December 31 year-end starts the Form 10-K filing timeline.
How Are 10-K and 10-Q Deadlines Calculated?
The filing periods are counted in calendar days, including weekends and holidays. Companies should start with the applicable fiscal year-end or quarter-end date and add the filing period for their filer status.
If the calculated deadline falls on a Saturday, Sunday, or federal holiday, Exchange Act Rule 0-3 generally moves it to the next business day. The SEC explains this adjustment in its Exchange Act Rules guidance.
For more detail, see our guide to filing deadlines that fall on a weekend or federal holiday.
Examples of 10-K and 10-Q Deadlines in 2026
The following examples use a fiscal year ending December 31, 2025, and a first fiscal quarter ending March 31, 2026:
| Filer status | Form 10-K deadline for December 31, 2025 year-end | Form 10-Q deadline for March 31, 2026 quarter-end |
| Large accelerated filer | March 2, 2026 | May 11, 2026 |
| Accelerated filer | March 16, 2026 | May 11, 2026 |
| Non-accelerated filer | March 31, 2026 | May 15, 2026 |
For the large accelerated filer’s Form 10-K, the 60th calendar day falls on Sunday, March 1, so the deadline moves to Monday, March 2.
For large accelerated and accelerated filers’ Form 10-Q, the 40th calendar day falls on Sunday, May 10, so the deadline moves to Monday, May 11.
Can Companies Extend a 10-K or 10-Q Filing Deadline?
Yes, if the requirements of Rule 12b-25 are satisfied. A company that misses its filing deadline generally must submit Form 12b-25 no later than one business day after the due date, even if it does not expect to complete the report within the additional filing period. See the SEC’s Rule 12b-25 guidance.
The additional filing periods are:
| Report | Additional filing period under Rule 12b-25 |
| Form 10-K | 15 calendar days after the prescribed due date |
| Form 10-Q | 5 calendar days after the prescribed due date |
Filing the notification alone does not guarantee timely-filing treatment. The company must satisfy the applicable conditions and complete the report within the permitted period. These conditions include explaining why the report could not be filed on time without unreasonable effort or expense. The requirements appear in Form 12b-25.
The additional period runs from the report’s prescribed due date, including any applicable weekend or holiday adjustment. If the additional period itself ends on a weekend or federal holiday, the deadline generally moves to the next business day. These calculations are addressed in the SEC’s filing extension guidance.
For an annual report example, see our guide to the NT 10-K filing deadline and extension process.
What Happens if a Company Misses the Extended Deadline?
Rule 12b-25 does not provide another extension. If the company fails to file within the permitted additional period, it remains delinquent in its periodic reporting obligation and may face additional regulatory and compliance consequences. The SEC confirms this limit in its Rule 12b-25 guidance.
Planning for SEC Filing Deadlines
Companies should maintain a filing calendar that tracks each annual and quarterly report separately. Setting internal dates for preparation, review, and submission can help keep the filing process on schedule. Our SEC filing calendar provides a reference for applicable due dates.
Companies should plan around their original deadlines. The limited additional time available under Rule 12b-25 should be used only when necessary and when the applicable requirements are satisfied.
Colonial Filings can assist public companies with preparing and submitting Form 10-K, Form 10-Q, Form 12b-25, and other SEC filings while helping them stay aligned with applicable EDGAR filing deadlines.
