Federal Employer Tax Calendar for this Quarter
This tax calendar covers various due dates of interest to employers. Principally, it covers the following federal taxes.
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.
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 5500-EZ, Annual Return of A One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign 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. For more information on filing these forms, go to IRS.gov/Form5500.
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 2nd 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.
The information in this tax calendar comes from the Internal Revenue Service Publication 509.