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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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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 2019 |
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 W-2 for 2018 by January 31,
2019. If an employee agreed to receive Form
W-2 electronically, post it on a website accessible
to the employee and notify the employee
of the posting by January 31. |
January 15: |
Social security, Medicare, and withheld income tax. If the monthly deposit rule
applies, deposit the tax for payments made in
December 2018. |
Nonpayroll withholding. If the monthly
deposit rule applies, deposit the tax for payments
made in December 2018. |
January 31: |
All employers. Give your employees their
copies of Form W-2 for 2018. If an employee
agreed to receive Form W-2 electronically,
have it posted on a website and notify the
employee of the posting.
File Form W-3, Transmittal of Wage and Tax
Statements, along with Copy A of all the Forms
W-2 you issued for 2018. |
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 W-2G. |
Nonpayroll taxes. File Form 945 to report
income tax withheld for 2018 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 11 to file the return. |
Social security, Medicare, and withheld income tax. File Form 941 for the fourth
quarter of 2018. 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 11 to
file the return. |
Farm employers. File Form 943 to report
social security and Medicare taxes and withheld
income tax for 2018. 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 11 to file the return. |
Certain small employers. File Form 944
to report social security and Medicare taxes
and withheld income tax for 2018. Deposit or
pay any undeposited tax under the accuracy
of deposit rules. If your tax liability is $2,500
or more for 2018 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 11 to
file the return. |
Federal unemployment tax. File Form
940 for 2018. 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 11 to file the return. |
Payers of nonemployee compensation File Form 1099-MISC for nonemployee
compensation paid in 2018. |
Health coverage reporting. If you're an
Applicable Large Employer, provide Form
1095-C, Employer-Provided Health Insurance
Offer and Coverage, to full-time employees.
For all other providers of minimum
essential coverage, provide Form 1095-B,
Health Coverage, to responsible individuals.
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. |
February 11: |
Certain small employers. File Form 944
to report social security and Medicare taxes
and withheld income tax for 2018. 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 2018 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 2018. 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 2018. 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 2018. 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 2018,
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 2018.
If you file Forms W-2G electronically, your
due date for filing them with the IRS will be extended
to April 1. The due date for giving the recipient
these forms remains January 31. |
Health coverage reporting. If you're 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 you're filing
any of these forms with the IRS electronically,
your due date for filing them will be extended
to April 1. 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 8027-T, Transmittal
of Employer's Annual Information Return
of Tip Income and Allocated Tips, to summarize
and transmit paper 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 April 1. |
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. |
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The information in this tax calendar comes from the Internal Revenue Service Publication 509.
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