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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 Publication 15 (Circular E), 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 1 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 1 month after the calendar quarter ends. Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household employees.
3. Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees. This form is due 1 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 1 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 1 month after the calendar year ends. Use it to report income tax withheld on all nonpayroll items. Nonpayroll items include the following.
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 and 5500-EZ. These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. See August 2, later.
Extended due dates. If you deposit in full and on time the tax you are required to report on
Form 940, 941, 943, 944, or 945, you have an additional 10 days to file that form.
CAUTION: If you are 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 banking day instead of the date shown in Table 2.
The first quarter of a calendar year is made up of January, February, and March.
All employers. Give your employees their copies of Form W-2 for 2011 by January 31, 2012. If an employee agreed to receive Form W-2 electronically, post it on a website accessi- ble to the employee and notify the employee of the posting by January 31.
Earned income credit. Stop advance payments of the earned income credit for any employee who did not give you a new Form W-5 (or Formulario W-5(SP), its Spanish version) for 2011.
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in December 2011.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in December 2011.
All employers. Give your employees their copies of Form W-2 for 2011. If an employee agreed to receive Form W-2 electronically, have it posted on a website and notify the employee of the posting.
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 2011 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 in full and on time, you have until February 10 to file the return.
Social security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2011. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter in full and on time, 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 2009. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is $2,500 or more for 2011 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 in full and on time, 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 2011. 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 in full and on time, you have until February 10 to file the return.
Federal unemployment tax. File Form 940 for 2011. 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 in full and on time, you have until February 10 to file the return.
Nonpayroll taxes. File Form 945 to report income tax withheld for 2011 on all nonpayroll items. This due date applies only if you deposited the tax for the year in full and on time.
Social security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2011. This due date applies only if you deposited the tax for the quarter in full and on time.
Certain small employers. File Form 944 to report social security and Medicare taxes and withheld income tax for 2011. This due date applies only if you deposited the tax for the year in full and on time.
Farm employers. File Form 943 to report social security and Medicare taxes and withheld income tax for 2011. This due date applies only if you deposited the tax for the year in full and on time.
Federal unemployment tax. File Form 940 for 2010\1. This due date applies only if you deposited the tax for the year in full and on time.
All employers. Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2011, but did not give you Form W-4 (or Formulario W-4(SP), its Spanish version) to continue the exemption this year.
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in January. Nonpayroll withholding.If the monthly deposit rule applies, deposit the tax for payments in January.
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 2011. If you file Forms W-2 electronically, your due date for filing them with the SSA will be extended to March 31. The due date for giving the recipient these forms remains January 31.
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 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.
Payers of gambling winnings. File Form 1096, Annual Summary and Transmittal of U.S. Information Returns, along with Copy A of all the Forms W-2G you issued for 2009. 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.
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in February.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in February.
Electronic filing of Forms W-2. File copies of all the Forms W-2 you issued for 2011. 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.
Electronic filing of Forms W-2G. File copies of all the Forms W-2G you issued for 2011. 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 Publication 1220.
Electronic filing of Forms 8027. File Forms 8027 for 2009. This due date applies only if you electronically file. Otherwise, see February 28.
The second quarter of a calendar year is made up of April, May, and June.
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in March.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in March.
Household employers. If you paid cash wages of $1,700 or more in 2011 to a house hold employee, you must file Schedule H. If you are required to file a federal income tax return (Form 1040), file Schedule H with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of 20010 or 2011 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Publication 926.
Social security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2012. 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 in full and on time, you have until May 10 to file the return.
Federal unemployment tax. Deposit the tax owed through March if more than $500.
Social security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2012. This due date applies only if you deposited the tax for the quarter in full and on time.
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in April.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in April.
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in May.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in May.
The third quarter of a calendar year is made up of July, August, and September.
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in June.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in June.
Social security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2012. 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 in full and on time, you have until August 10 to file the return.
Certain small employers. Deposit any undeposited tax if your tax liability is $2,500 or more for 2012 but less than $2,500 for the second quarter.
Federal unemployment tax. Deposit the tax owed through June if more than $500.
All employers. If you maintain an employee benefit plan, such as a pension, profit-sharing, or stock bonus plan, file Form 5500 or 5500-EZ for calendar year 2012. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends.
Social security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2012. This due date applies only if you deposited the tax for the quarter in full and on time.
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in July.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in July.
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in August.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in August.
The fourth quarter of a calendar year is made up of October, November, and December.
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in September.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in September.
Income tax withholding. Ask employees whose withholding allowances will be different in 2013 to fill out a new Form W-4 or Formulario W-4(SP). The 2013 revision of Form W-4 will be available on the IRS website by mid-December.
Earned income credit. Ask each eligible employee who wants to receive advance payments of the earned income credit during the year 2013 to fill out a Form W-5 or Formulario W-5(SP). A new Form W-5 or Formulario W-5(SP) must be filled out each year before any payments are made. The 2013 revision of Form W-5 will be available on the IRS website by mid-December.
Social security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2012. 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 in full and on time, you have until November 10 to file the return.
Certain small employers. Deposit any un-deposited tax if your tax liability is $2,500 or more for 2012 but less than $2,500 for the third quarter.
Federal unemployment tax. Deposit the tax owed through September if more than $500.
Social security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2012. This due date applies only if you deposited the tax for the quarter in full and on time.
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in October.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in October.
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in November.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in November.
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