| During January |
All employers. Give your employees their copies of Form W-2 for previous year. |
| January 18 |
Social security, Medicare,
and withheld income tax. If the monthly deposit rule applies, deposit
the tax for payments in December of previous year. |
| January 31 |
All employers. Give
your employees their copies of Form W-2 for previous year.
Social security, Medicare,
and withheld income tax. File Form 941 for the fourth quarter of previous
year. Deposit any undeposited tax.
Federal unemployment tax.
File Form 940 (or 940-EZ) for previous year. If your undeposited tax is
$100 or less, you can either pay it with your return or deposit it. If
it is more than $100, you must deposit it. |
| February 15 |
Social security, Medicare,
and withheld income tax. If the monthly deposit rule applies, deposit
the tax for payments in January. |
| February 28 |
All employers. File
Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of
all the Forms W-2 you issued for previous year. |
| March 15 |
Social security, Medicare,
and withheld income tax. If the monthly deposit rule applies, deposit
the tax for payments in February. |
| April 15 |
Social security, Medicare,
and withheld income tax. If the monthly deposit rule applies, deposit
the tax for payments in March. |
| May 2 |
Federal unemployment
tax. Deposit the tax owed through March if more than $500. |
| May 16 |
Social security, Medicare,
and withheld income tax. If the monthly deposit rule applies, deposit
the tax for payments in April. |
| June 15 |
Social security, Medicare,
and withheld income tax. If the monthly deposit rule applies, deposit
the tax for payments in May. |
| July 15 |
Social security, Medicare,
and withheld income tax. If the monthly deposit rule applies, deposit
the tax for payments in June. |
| August 1 |
Social security, Medicare,
and withheld income tax. File Form 941 for the second quarter of the
current year. Deposit any undeposited tax.
Federal unemployment tax. Deposit the tax owed through June if more than $500. |
| August 15 |
Social security, Medicare,
and withheld income tax. If the monthly deposit rule applies, deposit
the tax for payments in July. |
| September 15 |
Social security, Medicare,
and withheld income tax. If the monthly deposit rule applies, deposit
the tax for payments in August. |
| October 17 |
Social security, Medicare,
and withheld income tax. If the monthly deposit rule applies, deposit
the tax for payments in September. |
| October 31 |
Social security, Medicare,
and withheld income tax. File Form 941 for the third quarter of the
current year. Deposit any undeposited tax.
Federal unemployment tax.
Deposit the tax owed through September if more than $500. |
| During November |
Income tax withholding. Ask employees whose withholding allowances will be different in the next
year to fill out a new Form W-4. |
| November 10 |
Social security, Medicare,
and withheld income tax. File Form 941 for the third quarter of the
current year. This due date applies only if you deposited the tax for the
quarter in full and on time. |
| November 15 |
Social security, Medicare,
and withheld income tax.
If the monthly deposit rule applies, deposit the tax for payments in October. |
| December 15 |
Social security, Medicare,
and withheld income tax. If the monthly deposit rule applies, deposit
the tax for payments in November. |
