SEC Filing Deadline
10-K, 10-Q, 8-K, Form 4 and Schedule 13D deadlines by filer status.
Written and maintained by Paul Clark, Redmoon Software · Rules last verified · Sources
These calculators are for informational purposes only and do not constitute legal, financial, or professional advice.
How the SEC Filing Deadline works
The SEC Filing Deadline calculator returns the due date for the five filings that dominate a US public-company compliance calendar: the 10-K annual report, the 10-Q quarterly report, the 8-K current report, the Form 4 insider transaction report, and the Schedule 13D beneficial-ownership report. Enter the triggering event, pick the form, and pick the filer status — those three inputs are all the periodic deadlines turn on.
Filer status changes the answer more than people expect, and only for the periodic reports. A large accelerated filer owes its 10-K 60 calendar days after fiscal year end; an accelerated filer gets 75; a non-accelerated filer gets 90 — a full month of difference on the same fiscal calendar. For the 10-Q the tiers collapse differently: large accelerated and accelerated filers both get 40 days, and only non-accelerated filers get 45. The event-driven forms ignore filer status entirely and count in business days from the triggering event: four business days for an 8-K, two for a Form 4, and five for an initial Schedule 13D. That 13D figure is the current one — the SEC's beneficial-ownership amendments cut it from the long-standing 10 calendar days to five business days effective February 2024, and a lot of desk references still carry the old number.
Two mechanics are built in and one boundary is worth stating. Exchange Act Rule 0-3 is applied throughout: any deadline that lands on a Saturday, Sunday or federal holiday rolls to the next business day, so the date shown is always a day the EDGAR system is actually open. The business-day counts use the US federal holiday calendar regardless of your location. What the calculator does not model is the exception machinery — Rule 12b-25 (the Form 12b-25 late-filing notification, which buys 15 calendar days for a 10-K and five for a 10-Q), the transition-period rules for a newly public or newly reclassified company, or the separate schedule for Schedule 13G. Filer status itself is a determination made annually against public-float and reporting-history tests; this tool takes your answer for it rather than working it out.
Worked example
A large accelerated filer with a fiscal year ending Thursday, 31 December 2026 owes its 10-K 60 calendar days later — Monday, 1 March 2027, because day 60 falls on Saturday 27 February 2027 and Rule 0-3 rolls it forward past the weekend. Change the filer status to non-accelerated and the same year-end produces 90 days, or Thursday, 1 April 2027. Switch to an 8-K triggered on Friday, 26 June 2026 and the four-business-day count skips the weekend to land on Thursday, 2 July 2026 — and had the trigger been a day later, the Independence Day holiday would have pushed it further still.
Frequently asked questions
Do the 10-K and 10-Q deadlines count business days?
No — the periodic reports run on calendar days from fiscal period end: 60, 75 or 90 days for a 10-K by filer tier, and 40 or 45 days for a 10-Q. Only the event-driven forms count business days (four for an 8-K, two for a Form 4, five for an initial 13D). The one business-day rule that touches all of them is Rule 0-3: whatever the count, a due date landing on a weekend or federal holiday moves to the next business day.
Why do accelerated filers get 40 days for a 10-Q but 75 for a 10-K?
Because the tiers were phased in separately. The quarterly deadline was accelerated to 40 days for both large accelerated and accelerated filers, so the two tiers are indistinguishable on a 10-Q and only non-accelerated filers get the original 45 days. The annual deadline kept three distinct tiers at 60, 75 and 90 days. It is a common source of error to assume filer status shifts both reports by the same amount — it does not.
Is the Schedule 13D deadline still 10 days?
No, and this is the change most likely to catch out an older checklist. The SEC’s 2023 beneficial-ownership rulemaking shortened the initial Schedule 13D filing deadline from 10 calendar days to five business days, effective February 2024. This calculator uses the current five-business-day rule. Note that Schedule 13G runs on its own separate and more complex schedule, which this tool does not model.
Does an extension under Rule 12b-25 change the date this shows?
No. The calculator returns the statutory due date. Filing a Form 12b-25 notification adds 15 calendar days for a 10-K and five for a 10-Q, and it is only available if the report could not be filed without unreasonable effort or expense. Add the extension days yourself once the notification is filed.
What this calculator does not do
A limitation you know about costs far less than one you find after the deadline. These are the specific things this tool cannot work out for you.
- It does not model Rule 12b-25, the late-filing notification that buys 15 extra calendar days for a 10-K and five for a 10-Q.
- It does not model transition periods for a newly public company or one that has just changed filer tier.
- Filer status is an annual determination against public-float and reporting-history tests. The calculator takes your answer for it rather than working it out.
- Schedule 13G runs on its own separate schedule and is not covered.
Where these rules come from
The periods this calculator applies are taken from the primary sources below rather than from secondary summaries. Verify against them before relying on a date that matters.
- 17 CFR § 240.0-3 (Exchange Act Rule 0-3)
Filings due on a weekend or federal holiday may be filed the next business day.
- SEC — Filer status and periodic report deadlines
The 60/75/90-day 10-K and 40/45-day 10-Q tiers by accelerated-filer status.
- SEC Release 33-11253 — beneficial ownership reporting
Shortened the initial Schedule 13D deadline to five business days, effective February 2024.