Important Dates

Important Dates


Here are "some" of the important dates you should be aware of as either a business owner or an employee.

JANUARY

10
  • Report Your Tips (4070 - monthly)

    If you have received more than $20 in tips for the previous month, report those earnings to your employer.

16
  • Federal Employment Tax Return (944 - monthly)

    Make a monthly deposit ONLY if your Social Security, Medicare, and Withheld Income Tax liability is $2,500 or more for the quarter.

    Note: your deposit may be monthly or semiweekly depending on your deposit schedule. See section 11 of Pub. 15 (Circular E), section 8 of Pub. 80 (Circular SS), or section 11 of Pub. 179 (Circular PR).

  • Individual Income Tax (1040, 1040A, or 1040EZ - quarterly)

    4th quarter deposit for previous year.

  • Nonpayroll Withholding Deposit (monthly)

    Make a deposit, if you are making monthly deposits against nonpayroll withholding.

    Note: There are two, separate, deposit schedules: monthly and bi-weekly. See the Form 945 - Determing Your Deposit Schedule to verify your schedule.

  • US Corporate Income Estimated Tax Payment (1120-W - quarterly)

    4th quarter deposit for previous year.

    Make an estimated paymeny towards your Corporate income tax.

  • US S-Corporate Income Estimated Tax Payment (1120-W - quarterly)

    4th quarter deposit for previous year.

    Make an estimated paymeny towards your S-Corporate income tax.

31
  • Distribute W2 Forms to Employees (W2 - annual)

    Deliver W-2 copies labeled "B," "C" and "2" to all employees.

  • Federal Employment Tax Return (941 - quarterly)

    4th quarter deposit for previous year.

    For employers who withhold income taxes, social security tax, or Medicare tax from employee's paychecks or who must pay the employer's portion of social security or Medicare tax.

  • Federal Employment Tax Return (944 - annual)

    If your Social Security, Medicare, and Withheld Income Tax liability is less than $2,500 for the year

    No deposit required. You may pay the tax with your return.

  • Federal Employment Tax Return (944 - quarterly)

    4th quarter deposit for previous year.

    If your Social Security, Medicare, and Withheld Income Tax liability is $2,500 or more for the year, but less than $2,500 for the quarter.

    Note: if your fourth quarter tax liability is less than $2,500, you may pay the fourth quarter's tax liability with Form 944.

  • Federal Excise Tax (720 - quarterly)

    4th quarter deposit for previous year.

    Report your liability by IRS No. and pay the excise taxes.

    Note: If you report a liability on Part I or Part II, you may be eligible to use Schedule C to claim a credit.

  • FUTA Unemployment Tax Deposits (EFTPS) (quarterly)

    4th quarter deposit for previous year.

    Make your FUTA EFTPS (Electronic Federal Tax Payment System) deposit.

    Note: These deposits MUST be made using the electronic system.

  • FUTA Unemployment Tax Return (940 - annual)

    Report your annual Federal Unemployment Tax Act (FUTA) tax. Together with state unemployment tax systems, the FUTA tax provides funds for paying unemployment compensation to workers who have lost their jobs.

    Note: If you deposited all your FUTA tax when it was due, you may file Form 940 by February 10th.

  • Nonpayroll Withholding Taxes (945 - annual)

    Report withheld federal income tax from nonpayroll payments including:

    Pensions and annuities, Military retirement, Gambling winnings, Indian gaming profits, Backup withholding, Voluntary withholding on certain government payments, and dividends and other distributions by an ANC.

    Note: If you made deposits on time in full payment of the taxes for the year, you may file the return by February 10th.

FEBRUARY

10
  • Report Your Tips (4070 - monthly)

    If you have received more than $20 in tips for the previous month, report those earnings to your employer.

15
  • Federal Employment Tax Return (944 - monthly)

    Make a monthly deposit ONLY if your Social Security, Medicare, and Withheld Income Tax liability is $2,500 or more for the quarter.

    Note: your deposit may be monthly or semiweekly depending on your deposit schedule. See section 11 of Pub. 15 (Circular E), section 8 of Pub. 80 (Circular SS), or section 11 of Pub. 179 (Circular PR).

  • Nonpayroll Withholding Deposit (monthly)

    Make a deposit, if you are making monthly deposits against nonpayroll withholding.

    Note: There are two, separate, deposit schedules: monthly and bi-weekly. See the Form 945 - Determing Your Deposit Schedule to verify your schedule.

28
  • Employers File W2s (W2 - annual)

    For paper filing ONLY!

    File Form W3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W2 you issued for the year.

    Note: If you file Forms W2 electronically, your due date for filing with the SSA will be extended.

MARCH

10
  • Report Your Tips (4070 - monthly)

    If you have received more than $20 in tips for the previous month, report those earnings to your employer.

15
  • Federal Employment Tax Return (944 - monthly)

    Make a monthly deposit ONLY if your Social Security, Medicare, and Withheld Income Tax liability is $2,500 or more for the quarter.

    Note: your deposit may be monthly or semiweekly depending on your deposit schedule. See section 11 of Pub. 15 (Circular E), section 8 of Pub. 80 (Circular SS), or section 11 of Pub. 179 (Circular PR).

  • Nonpayroll Withholding Deposit (monthly)

    Make a deposit, if you are making monthly deposits against nonpayroll withholding.

    Note: There are two, separate, deposit schedules: monthly and bi-weekly. See the Form 945 - Determing Your Deposit Schedule to verify your schedule.

  • US Corporate Income Tax (1120 - annual)

    Report the company's income, gains, losses, deductions and credits.

  • US S-Corporate Election (2553 - annual)

    File to make an election under section 1362(a) to recognized as an S corporation.

  • US S-Corporate Income Tax (1120S - annual)

    Report an S-corp's income, gains, losses, deductions and credits.

31
  • Employers File W2s (W2 - annual)

    For online filing ONLY!

    File Form W3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W2 you issued for the year.

    Note: If you file Forms W2 electronically, your due date for filing with the SSA will be extended.

APRIL

10
  • Report Your Tips (4070 - monthly)

    If you have received more than $20 in tips for the previous month, report those earnings to your employer.

17
  • Federal Employment Tax Return (944 - monthly)

    Make a monthly deposit ONLY if your Social Security, Medicare, and Withheld Income Tax liability is $2,500 or more for the quarter.

    Note: your deposit may be monthly or semiweekly depending on your deposit schedule. See section 11 of Pub. 15 (Circular E), section 8 of Pub. 80 (Circular SS), or section 11 of Pub. 179 (Circular PR).

  • Individual Estimated Tax Payment (1040-ES - quarterly)

    1st quarter deposit.

    Estimated tax for income that is not subject to withholding (for example, earnings from self-employment, interest, dividends, rents, alimony, etc.).

    If you do not elect voluntary withholding, you should make estimated tax payments on other taxable income, such as unemployment compensation and the taxable part of your social security benefits.

  • Individual Income Tax (1040, 1040A, or 1040EZ - annual)

    File your income tax return and pay any tax due.

    If you need a filing extension file Form 4868 (Application for Automatic Extension).

  • Nonpayroll Withholding Deposit (monthly)

    Make a deposit, if you are making monthly deposits against nonpayroll withholding.

    Note: There are two, separate, deposit schedules: monthly and bi-weekly. See the Form 945 - Determing Your Deposit Schedule to verify your schedule.

  • Partnership Income Tax (1065 - annual)

    File an information return to report their income, gains, losses, deductions, credits, etc.

    Note: Partnerships do not pay tax on income. The profits or losses are passes through to the partners. Individual partners must include partnership items on their tax or information returns.

  • US Corporate Income Estimated Tax Payment (1120-W - quarterly)

    1st quarter deposit.

    Make an estimated paymeny towards your Corporate income tax.

  • US S-Corporate Income Estimated Tax Payment (1120-W - quarterly)

    1st quarter deposit.

    Make an estimated paymeny towards your S-Corporate income tax.

MAY

1
  • Federal Employment Tax Return (941 - quarterly)

    1st quarter deposit.

    For employers who withhold income taxes, social security tax, or Medicare tax from employee's paychecks or who must pay the employer's portion of social security or Medicare tax.

  • Federal Employment Tax Return (944 - quarterly)

    1st quarter deposit.

    If your Social Security, Medicare, and Withheld Income Tax liability is $2,500 or more for the year, but less than $2,500 for the quarter.

    Note: if your fourth quarter tax liability is less than $2,500, you may pay the fourth quarter's tax liability with Form 944.

  • Federal Excise Tax (720 - quarterly)

    1st quarter deposit.

    Report your liability by IRS No. and pay the excise taxes.

    Note: If you report a liability on Part I or Part II, you may be eligible to use Schedule C to claim a credit.

  • FUTA Unemployment Tax Deposits (EFTPS) (quarterly)

    1st quarter deposit.

    Make your FUTA EFTPS (Electronic Federal Tax Payment System) deposit.

    Note: These deposits MUST be made using the electronic system.

10
  • Report Your Tips (4070 - monthly)

    If you have received more than $20 in tips for the previous month, report those earnings to your employer.

15
  • Federal Employment Tax Return (944 - monthly)

    Make a monthly deposit ONLY if your Social Security, Medicare, and Withheld Income Tax liability is $2,500 or more for the quarter.

    Note: your deposit may be monthly or semiweekly depending on your deposit schedule. See section 11 of Pub. 15 (Circular E), section 8 of Pub. 80 (Circular SS), or section 11 of Pub. 179 (Circular PR).

  • Nonpayroll Withholding Deposit (monthly)

    Make a deposit, if you are making monthly deposits against nonpayroll withholding.

    Note: There are two, separate, deposit schedules: monthly and bi-weekly. See the Form 945 - Determing Your Deposit Schedule to verify your schedule.

JUNE

12
  • Report Your Tips (4070 - monthly)

    If you have received more than $20 in tips for the previous month, report those earnings to your employer.

15
  • Federal Employment Tax Return (944 - monthly)

    Make a monthly deposit ONLY if your Social Security, Medicare, and Withheld Income Tax liability is $2,500 or more for the quarter.

    Note: your deposit may be monthly or semiweekly depending on your deposit schedule. See section 11 of Pub. 15 (Circular E), section 8 of Pub. 80 (Circular SS), or section 11 of Pub. 179 (Circular PR).

  • Individual Estimated Tax Payment (1040-ES - quarterly)

    2nd quarter deposit.

    Estimated tax for income that is not subject to withholding (for example, earnings from self-employment, interest, dividends, rents, alimony, etc.).

    If you do not elect voluntary withholding, you should make estimated tax payments on other taxable income, such as unemployment compensation and the taxable part of your social security benefits.

  • Nonpayroll Withholding Deposit (monthly)

    Make a deposit, if you are making monthly deposits against nonpayroll withholding.

    Note: There are two, separate, deposit schedules: monthly and bi-weekly. See the Form 945 - Determing Your Deposit Schedule to verify your schedule.

  • US Corporate Income Estimated Tax Payment (1120-W - quarterly)

    2nd quarter deposit.

    Make an estimated paymeny towards your Corporate income tax.

  • US S-Corporate Income Estimated Tax Payment (1120-W - quarterly)

    2nd quarter deposit.

    Make an estimated paymeny towards your S-Corporate income tax.

JULY

10
  • Report Your Tips (4070 - monthly)

    If you have received more than $20 in tips for the previous month, report those earnings to your employer.

17
  • Federal Employment Tax Return (944 - monthly)

    Make a monthly deposit ONLY if your Social Security, Medicare, and Withheld Income Tax liability is $2,500 or more for the quarter.

    Note: your deposit may be monthly or semiweekly depending on your deposit schedule. See section 11 of Pub. 15 (Circular E), section 8 of Pub. 80 (Circular SS), or section 11 of Pub. 179 (Circular PR).

  • Nonpayroll Withholding Deposit (monthly)

    Make a deposit, if you are making monthly deposits against nonpayroll withholding.

    Note: There are two, separate, deposit schedules: monthly and bi-weekly. See the Form 945 - Determing Your Deposit Schedule to verify your schedule.

31
  • Employer's Employee Benefit Plan Report (5500, 5500EZ - annual)

    File Form 5500 Series forms.

    These forms satisfy annual reporting requirements under Title I and Title IV of ERISA and under the Internal Revenue Code.

  • Federal Employment Tax Return (941 - quarterly)

    2nd quarter deposit.

    For employers who withhold income taxes, social security tax, or Medicare tax from employee's paychecks or who must pay the employer's portion of social security or Medicare tax.

  • Federal Employment Tax Return (944 - quarterly)

    2nd quarter deposit.

    If your Social Security, Medicare, and Withheld Income Tax liability is $2,500 or more for the year, but less than $2,500 for the quarter.

    Note: if your fourth quarter tax liability is less than $2,500, you may pay the fourth quarter's tax liability with Form 944.

  • Federal Excise Tax (720 - quarterly)

    2nd quarter deposit.

    Report your liability by IRS No. and pay the excise taxes.

    Note: If you report a liability on Part I or Part II, you may be eligible to use Schedule C to claim a credit.

  • FUTA Unemployment Tax Deposits (EFTPS) (quarterly)

    2nd quarter deposit.

    Make your FUTA EFTPS (Electronic Federal Tax Payment System) deposit.

    Note: These deposits MUST be made using the electronic system.

AUGUST

10
  • Report Your Tips (4070 - monthly)

    If you have received more than $20 in tips for the previous month, report those earnings to your employer.

15
  • Federal Employment Tax Return (944 - monthly)

    Make a monthly deposit ONLY if your Social Security, Medicare, and Withheld Income Tax liability is $2,500 or more for the quarter.

    Note: your deposit may be monthly or semiweekly depending on your deposit schedule. See section 11 of Pub. 15 (Circular E), section 8 of Pub. 80 (Circular SS), or section 11 of Pub. 179 (Circular PR).

  • Nonpayroll Withholding Deposit (monthly)

    Make a deposit, if you are making monthly deposits against nonpayroll withholding.

    Note: There are two, separate, deposit schedules: monthly and bi-weekly. See the Form 945 - Determing Your Deposit Schedule to verify your schedule.

SEPTEMBER

11
  • Report Your Tips (4070 - monthly)

    If you have received more than $20 in tips for the previous month, report those earnings to your employer.

15
  • Federal Employment Tax Return (944 - monthly)

    Make a monthly deposit ONLY if your Social Security, Medicare, and Withheld Income Tax liability is $2,500 or more for the quarter.

    Note: your deposit may be monthly or semiweekly depending on your deposit schedule. See section 11 of Pub. 15 (Circular E), section 8 of Pub. 80 (Circular SS), or section 11 of Pub. 179 (Circular PR).

  • Individual Income Tax (1040, 1040A, or 1040EZ - quarterly)

    3rd quarter deposit.

    File your income tax return and pay any tax due.

    If you need a filing extension file Form 4868 (Application for Automatic Extension).

  • Nonpayroll Withholding Deposit (monthly)

    Make a deposit, if you are making monthly deposits against nonpayroll withholding.

    Note: There are two, separate, deposit schedules: monthly and bi-weekly. See the Form 945 - Determing Your Deposit Schedule to verify your schedule.

  • Partnership Income Tax Late Filing (1065 - annual)

    Due date for late filing of Partnership information return.

    Note: File "Form 7004"<http://www.irs.gov/uac/Form-7004,-Application-for-Automatic-Extension-of-Time-To-File-Certain-Business-Income-Tax,-Information,-and-Other-Returns> to request a 5-month extension of time to file.

  • US Corporate Income Estimated Tax Payment (1120-W - quarterly)

    3rd quarter deposit.

    Make an estimated paymeny towards your Corporate income tax.

  • US S-Corporate Income Estimated Tax Payment (1120-W - quarterly)

    3rd quarter deposit.

    Make an estimated paymeny towards your S-Corporate income tax.

OCTOBER

10
  • Report Your Tips (4070 - monthly)

    If you have received more than $20 in tips for the previous month, report those earnings to your employer.

16
  • Federal Employment Tax Return (944 - monthly)

    Make a monthly deposit ONLY if your Social Security, Medicare, and Withheld Income Tax liability is $2,500 or more for the quarter.

    Note: your deposit may be monthly or semiweekly depending on your deposit schedule. See section 11 of Pub. 15 (Circular E), section 8 of Pub. 80 (Circular SS), or section 11 of Pub. 179 (Circular PR).

  • Individual Income Tax - Late Filing (1040, 1040A, 1040EZ - annual)

    Due date for filing your income tax return and paying any tax due IF you filed an extension request (Form 4868).

  • Nonpayroll Withholding Deposit (monthly)

    Make a deposit, if you are making monthly deposits against nonpayroll withholding.

    Note: There are two, separate, deposit schedules: monthly and bi-weekly. See the Form 945 - Determing Your Deposit Schedule to verify your schedule.

31
  • Federal Employment Tax Return (941 - quarterly)

    3rd quarter deposit.

    For employers who withhold income taxes, social security tax, or Medicare tax from employee's paychecks or who must pay the employer's portion of social security or Medicare tax.

  • Federal Employment Tax Return (944 - quarterly)

    3rd quarter deposit.

    If your Social Security, Medicare, and Withheld Income Tax liability is $2,500 or more for the year, but less than $2,500 for the quarter.

    Note: if your fourth quarter tax liability is less than $2,500, you may pay the fourth quarter's tax liability with Form 944.

  • Federal Excise Tax (720 - quarterly)

    3rd quarter deposit.

    Report your liability by IRS No. and pay the excise taxes.

    Note: If you report a liability on Part I or Part II, you may be eligible to use Schedule C to claim a credit.

  • FUTA Unemployment Tax Deposits (EFTPS) (quarterly)

    3rd quarter deposit.

    Make your FUTA EFTPS (Electronic Federal Tax Payment System) deposit.

    Note: These deposits MUST be made using the electronic system.

NOVEMBER

10
  • Report Your Tips (4070 - monthly)

    If you have received more than $20 in tips for the previous month, report those earnings to your employer.

15
  • Federal Employment Tax Return (944 - monthly)

    Make a monthly deposit ONLY if your Social Security, Medicare, and Withheld Income Tax liability is $2,500 or more for the quarter.

    Note: your deposit may be monthly or semiweekly depending on your deposit schedule. See section 11 of Pub. 15 (Circular E), section 8 of Pub. 80 (Circular SS), or section 11 of Pub. 179 (Circular PR).

  • Nonpayroll Withholding Deposit (monthly)

    Make a deposit, if you are making monthly deposits against nonpayroll withholding.

    Note: There are two, separate, deposit schedules: monthly and bi-weekly. See the Form 945 - Determing Your Deposit Schedule to verify your schedule.

DECEMBER

11
  • Report Your Tips (4070 - monthly)

    If you have received more than $20 in tips for the previous month, report those earnings to your employer.

15
  • Federal Employment Tax Return (944 - monthly)

    Make a monthly deposit ONLY if your Social Security, Medicare, and Withheld Income Tax liability is $2,500 or more for the quarter.

    Note: your deposit may be monthly or semiweekly depending on your deposit schedule. See section 11 of Pub. 15 (Circular E), section 8 of Pub. 80 (Circular SS), or section 11 of Pub. 179 (Circular PR).

  • Nonpayroll Withholding Deposit (monthly)

    Make a deposit, if you are making monthly deposits against nonpayroll withholding.

    Note: There are two, separate, deposit schedules: monthly and bi-weekly. See the Form 945 - Determing Your Deposit Schedule to verify your schedule.

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