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About Tax Map
IRS Tax Map 2008
Current IRS Tax Map

taxmap/pubs/p509-001.htm#en_us_publink100034298

Employer's 
Tax Calendar(p5)


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Employer's Tax Calendar

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.
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Forms you may need.(p5)


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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.
    1. Backup withholding.
    2. Withholding on pensions, annuities, IRAs, and gambling winnings.
    3. Payments of Indian gaming profits to tribal members.
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Fiscal-year taxpayers.(p6)


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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.
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Extended due dates.(p6)


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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.
EIC
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.
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First Quarter(p6)


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The first quarter of a calendar year is made up of January, February, and March.
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During January(p6)


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All employers.(p6)


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Give your employees their copies of Form W-2 for 2009 by February 1, 2010. 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 February 1.
January 1
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Earned income credit.(p6)

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 2010.

January 15
taxmap/pubs/p509-001.htm#en_us_publink100034307

Social security, Medicare, and withheld income tax.(p6)

If the monthly deposit rule applies, deposit the tax for payments in December 2009.

taxmap/pubs/p509-001.htm#en_us_publink100034308

Nonpayroll withholding.(p6)

If the monthly deposit rule applies, deposit the tax for payments in December 2009.

February 1
taxmap/pubs/p509-001.htm#en_us_publink100034309

All employers.(p6)

Give your employees their copies of Form W-2 for 2009. If an employee agreed to receive Form W-2 electronically, have it posted on a website and notify the employee of the posting.

taxmap/pubs/p509-001.htm#en_us_publink100034310

Payers of gambling winnings.(p6)

If you either paid reportable gambling winnings or withheld income tax from gambling winnings, give the winners their copies of Form W-2G.

taxmap/pubs/p509-001.htm#en_us_publink100034311

Nonpayroll taxes.(p6)

File Form 945 to report income tax withheld for 2009 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.

taxmap/pubs/p509-001.htm#en_us_publink100034312

Social security, Medicare, and withheld income tax.(p6)

File Form 941 for the fourth quarter of 2009. 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.

taxmap/pubs/p509-001.htm#en_us_publink100034313

Certain small employers.(p6)

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 2009 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.

taxmap/pubs/p509-001.htm#en_us_publink100034314

Farm employers.(p6)

File Form 943 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 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.

taxmap/pubs/p509-001.htm#en_us_publink100034315

Federal unemployment tax.(p6)

File Form 940 for 2009. 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.

February 10
taxmap/pubs/p509-001.htm#en_us_publink100034316

Nonpayroll taxes.(p6)

File Form 945 to report income tax withheld for 2009 on all nonpayroll items. This due date applies only if you deposited the tax for the year in full and on time.

taxmap/pubs/p509-001.htm#en_us_publink100034317

Social security, Medicare, and withheld income tax.(p6)

File Form 941 for the fourth quarter of 2009. This due date applies only if you deposited the tax for the quarter in full and on time.

taxmap/pubs/p509-001.htm#en_us_publink100034318

Certain small employers.(p6)

File Form 944 to report social security and Medicare taxes and withheld income tax for 2009. This due date applies only if you deposited the tax for the year in full and on time.

taxmap/pubs/p509-001.htm#en_us_publink100034319

Farm employers.(p6)

File Form 943 to report social security and Medicare taxes and withheld income tax for 2009. This due date applies only if you deposited the tax for the year in full and on time.

taxmap/pubs/p509-001.htm#en_us_publink100034320

Federal unemployment tax.(p6)

File Form 940 for 2009. This due date applies only if you deposited the tax for the year in full and on time.

February 16
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All employers.(p6)

Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2009, but did not give you Form W-4 (or Formulario W-4(SP), its Spanish version) to continue the exemption this year.

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Social security, Medicare, and withheld income tax.(p6)

If the monthly deposit rule applies, deposit the tax for payments in January.

taxmap/pubs/p509-001.htm#en_us_publink100034323

Nonpayroll withholding.(p6)

If the monthly deposit rule applies, deposit the tax for payments in January.

March 1
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All employers.(p6)

File Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W-2 you issued for 2009.

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 February 1.

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Large food and beverage establishment employers.(p6)

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.

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Payers of gambling winnings.(p6)

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 February 1.

March 15
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Social security, Medicare, and withheld income tax.(p6)

If the monthly deposit rule applies, deposit the tax for payments in February.

taxmap/pubs/p509-001.htm#en_us_publink100034328

Nonpayroll withholding.(p7)

If the monthly deposit rule applies, deposit the tax for payments in February.

March 31
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Electronic filing of Forms W-2.(p7)

File copies of all the Forms W-2 you issued for 2009. This due date applies only if you electronically file. Otherwise, see March 1.

The due date for giving the recipient these forms remains February 1.

taxmap/pubs/p509-001.htm#en_us_publink100034330

Electronic filing of Forms W-2G.(p7)

File copies of all the Forms W-2G you issued for 2009. This due date applies only if you electronically file. Otherwise, see March 1.

The due date for giving the recipient these forms remains February 1.

For information about filing Forms W-2G electronically, see Publication 1220.

taxmap/pubs/p509-001.htm#en_us_publink100034331

Electronic filing of Forms 8027.(p7)

File Forms 8027 for 2009. This due date applies only if you electronically file. Otherwise, see March 1.

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Second Quarter(p7)


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The second quarter of a calendar year is made up of April, May, and June.
April 15
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Social security, Medicare, and withheld income tax.(p7)

If the monthly deposit rule applies, deposit the tax for payments in March.

taxmap/pubs/p509-001.htm#en_us_publink100034334

Nonpayroll withholding.(p7)

If the monthly deposit rule applies, deposit the tax for payments in March.

taxmap/pubs/p509-001.htm#en_us_publink100034335

Household employers.(p7)

If you paid cash wages of $1,700 or more in 2009 to a household 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 2008 or 2009 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Publication 926.

April 30
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Social security, Medicare, and withheld income tax.(p7)

File Form 941 for the first quarter of 2010. 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.

taxmap/pubs/p509-001.htm#en_us_publink100034337

Federal unemployment tax.(p7)

Deposit the tax owed through March if more than $500.

May 10
taxmap/pubs/p509-001.htm#en_us_publink100034338

Social security, Medicare, and withheld income tax.(p7)

File Form 941 for the first quarter of 2010. This due date applies only if you deposited the tax for the quarter in full and on time.

May 17
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Social security, Medicare, and withheld income tax.(p7)

If the monthly deposit rule applies, deposit the tax for payments in April.

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Nonpayroll withholding.(p7)

If the monthly deposit rule applies, deposit the tax for payments in April.

June 15
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Social security, Medicare, and withheld income tax.(p7)

If the monthly deposit rule applies, deposit the tax for payments in May.

taxmap/pubs/p509-001.htm#en_us_publink100034342

Nonpayroll withholding.(p7)

If the monthly deposit rule applies, deposit the tax for payments in May.

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Third Quarter(p7)


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The third quarter of a calendar year is made up of July, August, and September.
July 15
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Social security, Medicare, and withheld income tax.(p7)

If the monthly deposit rule applies, deposit the tax for payments in June.

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Nonpayroll withholding.(p7)

If the monthly deposit rule applies, deposit the tax for payments in June.

August 2
taxmap/pubs/p509-001.htm#en_us_publink100034346

Social security, Medicare, and withheld income tax.(p7)

File Form 941 for the second quarter of 2010. 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.

taxmap/pubs/p509-001.htm#en_us_publink100034347

Certain small employers.(p7)

Deposit any undeposited tax if your tax liability is $2,500 or more for 2010 but less than $2,500 for the second quarter.

taxmap/pubs/p509-001.htm#en_us_publink100034348

Federal unemployment tax.(p7)

Deposit the tax owed through June if more than $500.

taxmap/pubs/p509-001.htm#en_us_publink100034349

All employers.(p7)

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 2009. 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.

August 10
taxmap/pubs/p509-001.htm#en_us_publink100034350

Social security, Medicare, and withheld income tax.(p7)

File Form 941 for the second quarter of 2010. This due date applies only if you deposited the tax for the quarter in full and on time.

August 16
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Social security, Medicare, and withheld income tax.(p7)

If the monthly deposit rule applies, deposit the tax for payments in July.

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Nonpayroll withholding.(p7)

If the monthly deposit rule applies, deposit the tax for payments in July.

September 15
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Social security, Medicare, and withheld income tax.(p7)

If the monthly deposit rule applies, deposit the tax for payments in August.

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Nonpayroll withholding.(p7)

If the monthly deposit rule applies, deposit the tax for payments in August.

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Fourth Quarter(p7)


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The fourth quarter of a calendar year is made up of October, November, and December.
October 15
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Social security, Medicare, and withheld income tax.(p7)

If the monthly deposit rule applies, deposit the tax for payments in September.

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Nonpayroll withholding.(p7)

If the monthly deposit rule applies, deposit the tax for payments in September.

During November
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Income tax withholding.(p7)

Ask employees whose withholding allowances will be different in 2011 to fill out a new Form W-4 or Formulario W-4(SP). The 2011 revision of Form W-4 will be available on the IRS website by mid-December.

taxmap/pubs/p509-001.htm#en_us_publink100034359

Earned income credit.(p7)

Ask each eligible employee who wants to receive advance payments of the earned income credit during the year 2011 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 2011 revision of Form W-5 will be available on the IRS website by mid-December.

November 1
taxmap/pubs/p509-001.htm#en_us_publink100034360

Social security, Medicare, and withheld income tax.(p7)

File Form 941 for the third quarter of 2010. 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.

taxmap/pubs/p509-001.htm#en_us_publink100034361

Certain small employers.(p7)

Deposit any undeposited tax if your tax liability is $2,500 or more for 2010 but less than $2,500 for the third quarter.

taxmap/pubs/p509-001.htm#en_us_publink100034362

Federal unemployment tax.(p7)

Deposit the tax owed through September if more than $500.

November 10
taxmap/pubs/p509-001.htm#en_us_publink100034363

Social security, Medicare, and withheld income tax.(p8)

File Form 941 for the third quarter of 2010. This due date applies only if you deposited the tax for the quarter in full and on time.

November 15
taxmap/pubs/p509-001.htm#en_us_publink100034364

Social security, Medicare, and withheld income tax.(p8)

If the monthly deposit rule applies, deposit the tax for payments in October.

taxmap/pubs/p509-001.htm#en_us_publink100034365

Nonpayroll withholding.(p8)

If the monthly deposit rule applies, deposit the tax for payments in October.

December 15
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Social security, Medicare, and withheld income tax.(p8)

If the monthly deposit rule applies, deposit the tax for payments in November.

taxmap/pubs/p509-001.htm#en_us_publink100034367

Nonpayroll withholding.(p8)

If the monthly deposit rule applies, deposit the tax for payments in November.