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Tax Calendar

Federal Employer Tax Calendar for this Quarter
Important Tax Dates for this Quarter Important Tax Dates for this Year
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This tax calendar covers various due dates of interest to employers. Principally, it covers the following federal taxes.

  • Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out.
  • Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer.
  • Federal unemployment (FUTA) tax you must pay as an employer.

The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. Use this calendar with Pub. 15 which gives the deposit rules.

Forms you may need - The following is a list and description of the primary employment tax forms you may need.

  1. Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return - This form is due the last day of the first calendar month after the calendar year ends. Use it to report the FUTA tax on wages you paid.
  2. Form 941, Employer's QUARTERLY Federal Tax Return - This form is due the last day of the first calendar month after the calendar quarter ends. Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees aren't farm workers or household employees.
  3. Form 943, Employer's Annual Federal Tax Return for Agricultural Employees - This form is due the last day of the first calendar month after the calendar year ends. Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers.
  4. Form 944, Employer's ANNUAL Federal Tax Return - This form is due the last day of the first calendar month after the calendar year ends. Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax.
  5. Form 945, Annual Return of Withheld Federal Income Tax - This form is due the last day of the first calendar month after the calendar year ends. Use it to report income tax withheld on all nonpayroll items. A list of nonpayroll items is available in the Instructions for Form 945.

Fiscal-year taxpayers - The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. The only exception is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500­EZ, Annual Return of One­Participant (Owners and Their Spouses) Retirement Plan. These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. See July 31, later.

Extended due dates - If you timely deposit in full the tax you’re required to report on Form 940, 941, 943, 944, or 945, you may file the return by the 10th day of the second month that follows the end of the return period.

If you’re subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2.

Employer Federal Tax Calendar:
1st Quarter 2017

The first quarter of a calendar year is made up of January, February, and March.

During January:
All employers. Give your employees their copies of Form W2 for 2016 by January 31, 2017. If an employee agreed to receive Form W2 electronically, post it on a website accessible to the employee and notify the employee of the posting by January 31.
January 17:
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in December 2016.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in December 2016.
January 31:
All employers. Give your employees their copies of Form W2 for 2016. If an employee agreed to receive Form W2 electronically, have it posted on a website and notify the employee of the posting.

File Form W3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W2 you issued for 2016.
Payers of gambling winnings. If you either paid reportable gambling winnings or withheld income tax from gambling winnings, give the winners their copies of Form W2G.
Nonpayroll taxes. File Form 945 to report income tax withheld for 2016 on all nonpayroll items, including backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal members. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.
Social security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2016. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until February 10 to file the return.
Farm employers. File Form 943 to report social security and Medicare taxes and withheld income tax for 2016. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.
Certain small employers. File Form 944 to report social security and Medicare taxes and withheld income tax for 2016. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is $2,500 or more for 2016 but less than $2,500 for the fourth quarter, deposit any undeposited tax or pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.
Federal unemployment tax. File Form 940 for 2016. If your undeposited tax is $500 or less, you can either pay it with your return or deposit it. If it is more than $500, you must deposit it. However, if you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.
Payers of nonemployee compensation If you either paid reportable gambling winnings or withheld income tax from gambling winnings, give the winners their copies of Form W2G.
Health coverage reporting. If youre an Applicable Large Employer, provide Form 1095C to fulltime employees. For all other providers of minimum essential coverage, provide Form 1095B to responsible individuals. Notice 201670 extends the due date for providing individuals the 2016 Form 1095B and the 2016 Form 1095C from January 31, 2017, to March 2, 2017. See Notice 201670, 201649 I.R.B. 784, available at IRS.gov/irb/ 2016-49_IRB/ar07.html. Also see the Instructions for Forms 1094B and 1095B and the Instructions for Forms 1094C and 1095C for more information about the information reporting requirements.
February 10:
Certain small employers. File Form 944 to report social security and Medicare taxes and withheld income tax for 2016. This due date applies only if you deposited the tax for the year timely, properly, and in full.
Nonpayroll taxes. File Form 945 to report income tax withheld for 2016 on all nonpayroll items. This due date applies only if you deposited the tax for the year timely, properly, and in full.
Social security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2016. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
Farm employers. File Form 943 to report social security and Medicare taxes and withheld income tax for 2016. This due date applies only if you deposited the tax for the year timely, properly, and in full.
Federal unemployment tax. File Form 940 for 2016. This due date applies only if you deposited the tax for the year timely, properly, and in full.
February 15:
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in January.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in January.
February 16:
All employers. Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2016, but didn't give you Form W-4 (or Form W-4(SP), its Spanish version) to continue the exemption this year.
February 28:
Payers of gambling winnings. File Form 1096 along with Copy A of all the Forms W-2G you issued for 2016.

If you file Forms W-2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms remains January 31.
Health coverage reporting. If youre an Applicable Large Employer, file paper Forms 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, and 1095-C with the IRS. For all other providers of minimum essential coverage, file paper Forms 1094-B, Transmittal of Health Coverage Information Returns, and 1095-B with the IRS. If youre filing any of these forms with the IRS electronically, your due date for filing them will be extended to March 31. See the Instructions for Forms 1094-B and 1095-B and the Instructions for Forms 1094-C and 1095-C for more information about the information reporting requirements.
Large food and beverage establishment employers. File Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips. Use Form 8027T, Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips, to summarize and transmit Forms 8027 if you have more than one establishment.

If you file Forms 8027 electronically, your due date for filing them with the IRS will be extended to March 31.
March 15:
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in February.
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in February.
March 31:
Electronic filing of Forms W-2G. File copies of all the Forms W-2G you issued for 2016. This due date applies only if you electronically file. Otherwise, see February 28.

The due date for giving the recipient these forms remains January 31.

For information about filing Forms W-2G electronically, see Pub. 1220.
Electronic filing of Forms 8027. File Forms 8027 for 2016. This due date applies only if you electronically file. Otherwise, see February 28.
Electronic filing of Forms 1094-C and 1095-C and Forms 1094-B and 1095-B. If youre an Applicable Large Employer, file electronic Forms 1094-C and 1095-C with the IRS. For all other providers of minimum essential coverage, file electronic Forms 1094-B and 1095-B with the IRS. Otherwise, see February 28.
The information in this tax calendar comes from the Internal Revenue Service Publication 509.

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