Form 10-Q is due 40 days after quarter end for large accelerated and accelerated filers, and 45 days after quarter end for non-accelerated filers. There is no 10-Q for the fourth quarter; those results ride in the 10-K. The quarterly clock is shorter, the extension is shorter (5 days, not 15), and the quarters keep coming, which is why chronic delinquency stories almost always start with a missed 10-Q, not a missed 10-K.
The deadline table
| Filer status | Form 10-Q deadline | NT 10-Q extension (Rule 12b-25) |
|---|---|---|
| Large accelerated filer (float of $700M or more) | 40 days after quarter end | +5 calendar days |
| Accelerated filer (float of $75M to under $700M) | 40 days after quarter end | +5 calendar days |
| Non-accelerated filer (float under $75M, or low-revenue SRC) | 45 days after quarter end | +5 calendar days |
Worked calendar: December 31 fiscal year end
| Quarter end | 40-day deadline (LAF / AF) | 45-day deadline (non-accelerated) |
|---|---|---|
| March 31 (Q1) | Around May 10 | Around May 15 |
| June 30 (Q2) | Around August 9 | Around August 14 |
| September 30 (Q3) | Around November 9 | Around November 14 |
| December 31 (Q4) | No 10-Q. Fourth quarter and full year are covered by the Form 10-K | |
Each date rolls forward to the next business day when it lands on a weekend or federal holiday, under Exchange Act Rule 0-3(a). That is why the "same" deadline moves by a day or two year to year: always compute from your actual quarter end, or use a tool that applies the roll-forward for you.
Three things filers get wrong about 10-Q deadlines
1. Assuming SRC status means 45 days
Deadlines follow filer status, not smaller reporting company status. Most SRCs are non-accelerated filers and get 45 days, but an SRC with public float of $75 million or more can be an accelerated filer on the 40-day clock, unless the low-revenue carve-out applies. If you are near the line, work through the filer status guide.
2. Treating the NT 10-Q like the NT 10-K
The Rule 12b-25 extension for a 10-Q is 5 calendar days, not 15. If the problem that made you late is an unresolved accounting issue, five days rarely fixes it. The NT must be filed no later than one business day after the due date, and the extension is automatic only if the rule's conditions are met. Details: how Form 12b-25 really works.
3. Forgetting the first 10-Q after a status change
Filer status is measured as of the last business day of the second fiscal quarter, and the new status affects the deadlines that follow. If you crossed a float threshold in June, do not run next year's calendar on this year's assumptions. Recheck the status test each year and rebuild the calendar.
If a 10-Q is going to be late
The consequences mirror a late 10-K: Form S-3 eligibility requires 12 months of timely filing, Rule 144's current-public-information condition fails while delinquent, and the exchange sends a deficiency notice that must be publicly disclosed. The one difference is speed: with only a 5-day NT window, a 10-Q problem becomes a public delinquency fast. The full playbook, including the first 48 hours, is in the pillar guide: what actually happens when you file late.
Get every 10-Q and 10-K date for your fiscal year with roll-forwards applied, then run your draft 10-Q through a 62-section disclosure assessment before you file.
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When is Form 10-Q due?
40 days after quarter end for large accelerated and accelerated filers; 45 days for non-accelerated filers. Weekend and holiday due dates roll forward to the next business day.
Do smaller reporting companies get 45 days?
Only if they are also non-accelerated filers. An SRC that is an accelerated filer is on the 40-day clock.
Is there a 10-Q for the fourth quarter?
No. Three 10-Qs per year; Q4 and the full year are reported in the 10-K.
Can we extend a 10-Q deadline?
By 5 calendar days, via a Form 12b-25 filed no later than one business day after the due date, if the rule's conditions are met. See the NT guide.
What are the exact dates for our calendar year?
Compute from your actual quarter ends and apply the roll-forward, or use the free deadline calendar, which does both.
What happens if we file a 10-Q late?
S-3 eligibility, Rule 144 status, and exchange continued-listing compliance are all affected, the same as a late 10-K. Start with the late filing guide.
Quarter close always ends in a sprint? We do fixed-scope pre-filing reviews of draft 10-Qs for smaller reporting teams, run by a US CPA who files these forms in his own seat. Tell us where it hurts.