Publication 509
taxmap/pubs/p509-001.htm#en_us_publink100034298This 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
Publication 15 (Circular E), which gives the deposit rules.
taxmap/pubs/p509-001.htm#en_us_publink100034299The 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 are not 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. Nonpayroll
items include the following.
- Backup withholding.
- Withholding on pensions, annuities, IRAs, and gambling winnings.
- Payments of Indian gaming profits to tribal members.
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 1,
later.
taxmap/pubs/p509-001.htm#en_us_publink100034301If 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.
 | 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. |
taxmap/pubs/p509-001.htm#en_us_publink100034303The first quarter of a calendar year is made up of January, February,
and March.
taxmap/pubs/p509-001.htm#en_us_publink100034304taxmap/pubs/p509-001.htm#en_us_publink100034305Give your employees their copies of Form W-2 for 2010 by January
31, 2011. 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 1
taxmap/pubs/p509-001.htm#en_us_publink1000252436Earned income credit.(p6)
Stop advance payments of the earned income credit.
January 18
taxmap/pubs/p509-001.htm#en_us_publink100034307Social security, Medicare, and withheld income tax.(p6)
If the monthly deposit rule applies, deposit the tax for payments
in December 2010.
taxmap/pubs/p509-001.htm#en_us_publink100034308Nonpayroll withholding.(p6)
If the monthly deposit rule applies, deposit the tax for payments
in December 2010.
January 31
taxmap/pubs/p509-001.htm#en_us_publink100034309All employers.(p6)
Give your employees their copies of Form W-2 for 2010. 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_publink100034310Payers 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_publink100034311Nonpayroll taxes.(p6)
File Form 945 to report income tax withheld for 2010 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_publink100034312Social security, Medicare, and withheld income tax.(p6)
File Form 941 for the fourth quarter of 2010. 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_publink100034313Certain small employers.(p6)
File Form 944 to report social security and Medicare taxes and
withheld income tax for 2010. Deposit or pay any undeposited tax under the
accuracy of deposit rules. If your tax liability is $2,500 or more for 2010 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_publink100034314Farm employers.(p6)
File Form 943 to report social security and Medicare taxes and
withheld income tax for 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 year
in full and on time, you have until February 10 to file the return.
taxmap/pubs/p509-001.htm#en_us_publink100034315Federal unemployment tax.(p6)
File Form 940 for 2010. 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_publink100034316Nonpayroll taxes.(p6)
File Form 945 to report income tax withheld for 2010 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_publink100034317Social security, Medicare, and withheld income tax.(p6)
File Form 941 for the fourth quarter of 2010. 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_publink100034318Certain small employers.(p6)
File Form 944 to report social security and Medicare taxes and
withheld income tax for 2010. 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_publink100034319Farm employers.(p6)
File Form 943 to report social security and Medicare taxes and
withheld income tax for 2010. 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_publink100034320Federal unemployment tax.(p6)
File Form 940 for 2010. This due date applies only if you deposited
the tax for the year in full and on time.
February 15
taxmap/pubs/p509-001.htm#en_us_publink1000191603All employers.(p6)
Begin withholding income tax from the pay of any employee who
claimed exemption from withholding in 2010, but did not give you Form W-4 (or
Formulario W-4(SP), its Spanish version) to continue the exemption this year.
taxmap/pubs/p509-001.htm#en_us_publink100034322Social 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_publink100034323Nonpayroll withholding.(p6)
If the monthly deposit rule applies, deposit the tax for payments
in January.
February 28
taxmap/pubs/p509-001.htm#en_us_publink100034324All 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 2010.
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.
taxmap/pubs/p509-001.htm#en_us_publink100034325Large 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.
taxmap/pubs/p509-001.htm#en_us_publink100034326Payers 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 2010.
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.
March 15
taxmap/pubs/p509-001.htm#en_us_publink100034327Social security, Medicare, and withheld income tax.(p7)
If the monthly deposit rule applies, deposit the tax for payments
in February.
taxmap/pubs/p509-001.htm#en_us_publink100034328Nonpayroll withholding.(p7)
If the monthly deposit rule applies, deposit the tax for payments
in February.
March 31
taxmap/pubs/p509-001.htm#en_us_publink100034329Electronic filing of Forms W-2.(p7)
File copies of all the Forms W-2 you issued for 2010. 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.
taxmap/pubs/p509-001.htm#en_us_publink100034330Electronic filing of Forms W-2G.(p7)
File copies of all the Forms W-2G you issued for 2010. 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.
taxmap/pubs/p509-001.htm#en_us_publink100034331Electronic filing of Forms 8027.(p7)
File Forms 8027 for 2010. This due date applies only if you electronically
file. Otherwise, see
February 28.taxmap/pubs/p509-001.htm#en_us_publink100034332The second quarter of a calendar year is made up of April, May,
and June.
April 18
taxmap/pubs/p509-001.htm#en_us_publink100034333Social 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_publink100034334Nonpayroll withholding.(p7)
If the monthly deposit rule applies, deposit the tax for payments
in March.
taxmap/pubs/p509-001.htm#en_us_publink100034335Household employers.(p7)
If you paid cash wages of $1,700 or more in 2010 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 2009 or
2010 to household employees. Also, report any income tax you withheld for your
household employees. For more information, see Publication 926.
May 2
taxmap/pubs/p509-001.htm#en_us_publink100034336Social security, Medicare, and withheld income tax.(p7)
File Form 941 for the first quarter of 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 quarter in full and on time, you have until May 10 to
file the return.
taxmap/pubs/p509-001.htm#en_us_publink100034337Federal unemployment tax.(p7)
Deposit the tax owed through March if more than $500.
May 10
taxmap/pubs/p509-001.htm#en_us_publink100034338Social security, Medicare, and withheld income tax.(p7)
File Form 941 for the first quarter of 2011. This due date applies
only if you deposited the tax for the quarter in full and on time.
May 16
taxmap/pubs/p509-001.htm#en_us_publink100034339Social security, Medicare, and withheld income tax.(p7)
If the monthly deposit rule applies, deposit the tax for payments
in April.
taxmap/pubs/p509-001.htm#en_us_publink100034340Nonpayroll withholding.(p7)
If the monthly deposit rule applies, deposit the tax for payments
in April.
June 15
taxmap/pubs/p509-001.htm#en_us_publink100034341Social 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_publink100034342Nonpayroll withholding.(p7)
If the monthly deposit rule applies, deposit the tax for payments
in May.
taxmap/pubs/p509-001.htm#en_us_publink100034343The third quarter of a calendar year is made up of July, August,
and September.
July 15
taxmap/pubs/p509-001.htm#en_us_publink100034344Social security, Medicare, and withheld income tax.(p7)
If the monthly deposit rule applies, deposit the tax for payments
in June.
taxmap/pubs/p509-001.htm#en_us_publink100034345Nonpayroll withholding.(p7)
If the monthly deposit rule applies, deposit the tax for payments
in June.
August 1
taxmap/pubs/p509-001.htm#en_us_publink100034346Social security, Medicare, and withheld income tax.(p7)
File Form 941 for the second quarter of 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 quarter in full and on time, you have until August 10
to file the return.
taxmap/pubs/p509-001.htm#en_us_publink100034347Certain small employers.(p7)
Deposit any undeposited tax if your tax liability is $2,500 or
more for 2011 but less than $2,500 for the second quarter.
taxmap/pubs/p509-001.htm#en_us_publink100034348Federal unemployment tax.(p7)
Deposit the tax owed through June if more than $500.
taxmap/pubs/p509-001.htm#en_us_publink100034349All 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
2010. 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_publink100034350Social security, Medicare, and withheld income tax.(p7)
File Form 941 for the second quarter of 2011. This due date applies
only if you deposited the tax for the quarter in full and on time.
August 15
taxmap/pubs/p509-001.htm#en_us_publink100034351Social security, Medicare, and withheld income tax.(p7)
If the monthly deposit rule applies, deposit the tax for payments
in July.
taxmap/pubs/p509-001.htm#en_us_publink100034352Nonpayroll withholding.(p7)
If the monthly deposit rule applies, deposit the tax for payments
in July.
September 15
taxmap/pubs/p509-001.htm#en_us_publink100034353Social security, Medicare, and withheld income tax.(p7)
If the monthly deposit rule applies, deposit the tax for payments
in August.
taxmap/pubs/p509-001.htm#en_us_publink100034354Nonpayroll withholding.(p7)
If the monthly deposit rule applies, deposit the tax for payments
in August.
taxmap/pubs/p509-001.htm#en_us_publink100034355The fourth quarter of a calendar year is made up of October,
November, and December.
October 17
taxmap/pubs/p509-001.htm#en_us_publink100034356Social security, Medicare, and withheld income tax.(p7)
If the monthly deposit rule applies, deposit the tax for payments
in September.
taxmap/pubs/p509-001.htm#en_us_publink100034357Nonpayroll withholding.(p7)
If the monthly deposit rule applies, deposit the tax for payments
in September.
October 31
taxmap/pubs/p509-001.htm#en_us_publink1000248676Social security, Medicare, and withheld income tax.(p7)
File Form 941 for the third quarter of 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 quarter in full and on time, you have until November
10 to file the return.
taxmap/pubs/p509-001.htm#en_us_publink1000248677Certain small employers.(p7)
Deposit any undeposited tax if your tax liability is $2,500 or
more for 2011 but less than $2,500 for the third quarter.
taxmap/pubs/p509-001.htm#en_us_publink1000248678Federal unemployment tax.(p7)
Deposit the tax owed through September if more than $500.
During November
taxmap/pubs/p509-001.htm#en_us_publink100034358Income tax withholding.(p7)
Ask employees whose withholding allowances will be different
in 2012 to fill out a new Form W-4 or Formulario W-4(SP). The 2012 revision of
Form W-4 will be available on the IRS website by mid-December.
November 10
taxmap/pubs/p509-001.htm#en_us_publink100034363Social security, Medicare, and withheld income tax.(p8)
File Form 941 for the third quarter of 2011. 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_publink100034364Social 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_publink100034365Nonpayroll withholding.(p8)
If the monthly deposit rule applies, deposit the tax for payments
in October.
December 15
taxmap/pubs/p509-001.htm#en_us_publink100034366Social 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_publink100034367Nonpayroll withholding.(p8)
If the monthly deposit rule applies, deposit the tax for payments
in November.
Previous Page |
Table of Contents |
Index |
Next Page
