SEC Filing Deadlines: Complete Reference Guide (2026)
Updated April 5, 2026
SEC Filing Deadlines: Complete Reference Guide (2026)
Every public company in the United States must file periodic reports with the SEC on a mandated schedule. Missing a deadline can result in SEC penalties and suspension of trading privileges. This reference guide covers deadlines for all major SEC forms, organized by form type and filer category.
Filer categories defined
Filing deadlines depend on a company’s size classification, determined by public float (the market value of shares held by outside investors, not company insiders or controlling shareholders):
| Filer Category | Public Float |
|---|---|
| Large Accelerated Filer | ≥ $700 million |
| Accelerated Filer | $75 million – $700 million |
| Non-Accelerated Filer | < $75 million |
| Smaller Reporting Company | < $250 million (or < $100M annual revenue) |
Most large publicly traded companies (S&P 500, most NYSE/NASDAQ stocks) are Large Accelerated Filers with the tightest deadlines.
Annual Report: Form 10-K
The 10-K is the comprehensive annual report filed once per fiscal year.
| Filer Category | Deadline |
|---|---|
| Large Accelerated Filer | 60 days after fiscal year end |
| Accelerated Filer | 75 days after fiscal year end |
| Non-Accelerated Filer | 90 days after fiscal year end |
Example: For a December 31 fiscal year:
- Large Accelerated Filers: 10-K due by March 1 (or March 2 in leap year)
- Accelerated Filers: 10-K due by March 16
- Non-Accelerated Filers: 10-K due by March 31
Extension available: Companies can file a Form 12b-25 (NT 10-K) to receive a 15-day automatic extension for a good-faith reason.
Quarterly Report: Form 10-Q
The 10-Q covers the first three quarters of the fiscal year. No 10-Q is required for Q4 - the 10-K covers that period.
| Filer Category | Deadline |
|---|---|
| Large Accelerated Filer | 40 days after quarter end |
| Accelerated Filer | 40 days after quarter end |
| Non-Accelerated Filer | 45 days after quarter end |
Example: For a calendar-year company (fiscal year = January–December):
| Quarter | Period End | Large Accelerated Deadline | Non-Accelerated Deadline |
|---|---|---|---|
| Q1 | March 31 | May 10 | May 15 |
| Q2 | June 30 | August 9 | August 14 |
| Q3 | September 30 | November 9 | November 14 |
| Q4 | December 31 | 10-K filing instead | 10-K filing instead |
Extension available: Form 12b-25 (NT 10-Q) provides a 5-day automatic extension.
Current Report: Form 8-K
The 8-K is triggered by specific material events, not a fixed calendar.
| Event Type | Deadline |
|---|---|
| Most material events (Items 1.01, 1.02, 2.01, 2.03–2.06, 4.02, 5.01–5.06, 7.01, 8.01) | 4 business days after event |
| Item 2.02 - Earnings results | 4 business days (typically filed same day as press release) |
| Item 4.01 - Change in auditor | 4 business days |
| Item 1.03 - Bankruptcy | 4 business days |
| Item 9.01 - Financial statements for acquisition | 4 business days for initial filing; 71 calendar days for full financial statements |
Note: Item 7.01 (Regulation FD disclosure, a rule requiring that material information shared with select parties must also be made public) and Item 8.01 (Other events) can be filed at management’s discretion.
Foreign Private Issuer: Form 20-F
The 20-F is the annual report for non-US companies listed on US exchanges (NYSE, NASDAQ, NYSE American).
| Filer Type | Deadline |
|---|---|
| Foreign Private Issuers (all categories) | 4 months after fiscal year end |
Example: December 31 fiscal year → 20-F due by April 30
This is significantly longer than the 10-K deadline, reflecting the added complexity of foreign accounting standards and cross-border reporting.
Foreign Private Issuer Current Report: Form 6-K
The 6-K has no fixed deadline - it must be filed “promptly” after any disclosure made in the company’s home country.
| Trigger | Deadline |
|---|---|
| Any material disclosure in home country (earnings, press releases, etc.) | Promptly (typically same day or next business day) |
Canadian Issuer Annual Report: Form 40-F
Form 40-F is for Canadian companies using the Multijurisdictional Disclosure System (MJDS).
| Filer Type | Deadline |
|---|---|
| Canadian Issuers (MJDS eligible) | Same as Canadian annual filing deadline (typically 90 days after fiscal year end) |
Institutional Holdings: Form 13-F
Form 13-F is required for institutional investment managers with at least $100 million in qualifying assets under management (AUM).
| Deadline | Requirement |
|---|---|
| 45 calendar days after quarter end | File 13-F covering all qualifying holdings as of the last day of the quarter |
2026 Quarterly 13-F Deadlines:
| Quarter | Holdings Date | Filing Deadline |
|---|---|---|
| Q4 2025 | December 31, 2025 | February 14, 2026 |
| Q1 2026 | March 31, 2026 | May 15, 2026 |
| Q2 2026 | June 30, 2026 | August 14, 2026 |
| Q3 2026 | September 30, 2026 | November 14, 2026 |
| Q4 2026 | December 31, 2026 | February 14, 2027 |
Learn more about 13-F filings →
Insider Transactions: Form 4
Form 4 is filed by officers, directors, and shareholders who own more than 10% of a company’s securities.
| Requirement | Deadline |
|---|---|
| Reporting any purchase, sale, or other acquisition/disposition of securities | 2 business days after the transaction |
| Initial beneficial ownership report (Form 3) for new insiders | 10 calendar days after becoming an insider |
| Amendment for previously reported transactions (Form 4 amendment) | As soon as practicable |
Form 5: Annual report of transactions that were exempt from Form 4 reporting. Due within 45 days of fiscal year end.
Proxy Statement: DEF 14A
The definitive proxy statement has no fixed SEC deadline, but is governed by the advance timing requirements:
| Requirement | Deadline |
|---|---|
| Must be filed with SEC and mailed to shareholders | At least 40 calendar days before the shareholder meeting |
| Preliminary proxy (PRE 14A) | Filed as needed; no fixed deadline |
Most calendar-year companies file their proxy statement in March or April, ahead of annual meetings in May or June.
Learn more about proxy statements →
IPO Registration: Form S-1
Form S-1 (registration statement for IPOs) has no fixed deadline - it’s filed when the company is ready to go public. The typical process:
- Initial S-1 filing: Begins SEC review process
- SEC comment letter response: Usually within 30 days of initial filing
- Amendments (S-1/A): Filed in response to SEC comments
- Effectiveness: SEC declares registration effective, allowing IPO to proceed
Total S-1 process typically takes 3-6 months from initial filing to IPO date.
Learn more about S-1 filings →
How to track filing deadlines
SEC EDGAR provides filing due dates on company pages and offers RSS feeds you can subscribe to for specific companies.
AssetRoom sends email digests with AI summaries when companies you follow file 10-Ks and 10-Qs - so you never miss a material filing.
SEC EDGAR full-text search lets you search across all filed documents for specific terms, companies, or dates.
Frequently asked questions
- When is the 10-K filing deadline?
- The 10-K deadline depends on the filer category: Large Accelerated Filers (public float ≥ $700M) must file within 60 days of fiscal year end. Accelerated Filers ($75M–$700M) have 75 days. Non-Accelerated Filers (< $75M public float) have 90 days. All deadlines are from the last day of the fiscal year.
- When is the 10-Q filing deadline?
- Large Accelerated Filers must file the 10-Q within 40 days of quarter end. Accelerated Filers have 40 days. Non-Accelerated Filers have 45 days. The 10-Q is not required for the fourth quarter - the annual 10-K covers that period.
- How quickly must a company file an 8-K?
- Most 8-K triggering events require filing within 4 business days. Some specific items have different timelines: Item 4.01 (change in auditor) must be filed within 4 business days, and Item 4.02 (non-reliance on prior financial statements) must be filed promptly. Earnings-related 8-Ks (Item 2.02) are typically filed on the same day as the press release.
- When must insiders file Form 4?
- Insiders (officers, directors, and 10%+ shareholders) must file Form 4 within 2 business days of the transaction. This means investors can see insider trades quickly - usually within a few days of execution.
- What is the deadline for the proxy statement (DEF 14A)?
- The SEC does not set a fixed deadline for the proxy statement, but it must be filed at least 40 calendar days before the shareholder meeting date. Most companies file their proxy 3-4 months after fiscal year end, timed to the annual meeting season (typically April-June for calendar-year companies).
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