Important Tax Dates for Employers

 

 

December 15, 2018

941 Deposit.  Deposit social security, medicare, and income tax withheld on wages paid in November 2018.

 

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1.  Form 940 (or 940-EZ), 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 you paid. Most employers can use Form 940-EZ, which is a simplified version of Form 940.

 

2.  Form 941, Employer’s Quarterly Federal Tax Return. This form is due 1 month after each calendar quarter ends. Use it to report social security and medicare taxes and income taxes withheld on wages if your employees are not farm workers.

 

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 income taxes withheld on wages if your employees are farm workers.

 

4.  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 non-payroll items. Non-payroll items include the following.

 

            a. Backup withholding.

            b. Withholding on pensions, annuities, IRAs, and gambling winnings.

            c. Payments of Indian gaming profits to tribal members.

 

 

 

First Quarter

 

The first quarter of a payroll calendar is January, February, and March.

 

January 15, 2019

941 Deposit.  Deposit social security, medicare, and income tax withheld on wages paid in December 2018.

 

January 31, 2019

Due date for fourth quarter payroll returns. All employers need to file forms 940 and either 941 or 943.

 

All employers. Give your employees their copies of Form W-2 for 2018.

 

All businesses. Give annual information statements to recipients of certain payments you made during 2018 using forms 1099 for workers not considered employees.

 

 

Non-payroll taxes.  File Form 945 to report income tax withheld for 2018 on all non-payroll items.

 

 

February 15, 2019

941 Deposit.  Deposit social security, medicare, and income tax withheld on wages paid in January 2019.

 

February 28, 2019

All employers. File Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all Forms W-2 you issued for 2018.

 

March 15, 2019

941 Deposit.  Deposit social security, medicare, and income tax withheld on wages paid in February 2019.

 

 

Second Quarter

 

The second quarter of a payroll calendar is April, May and June.

 

April 16, 2019

941 Deposit.  Deposit social security, medicare, and income tax withheld on wages paid in March 2019.

 

April 30, 2019

Due date for first quarter payroll returns. Employers need to file form 941.

 

 

May 15, 2019

941 Deposit.  Deposit social security, medicare, and income tax withheld on wages paid in April 2019.

 

June 15, 2019

941 Deposit.  Deposit social security, medicare, and income tax withheld on wages paid in May 2019.

 

 

Third Quarter

 

The third quarter of a payroll calendar is July, August and September.

 

July 15, 2019

941 Deposit.  Deposit social security, medicare, and income tax withheld on wages paid in June 2019.

 

July 31, 2019

Due date for second quarter payroll returns. Employers need to file form 941.

 

 

August 15, 2019

941 Deposit.  Deposit social security, medicare, and income tax withheld on wages paid in July 2019.

 

September 15, 2019

941 Deposit.  Deposit social security, medicare, and income tax withheld on wages paid in August 2019.

 

 

Fourth Quarter

 

The fourth quarter of a payroll calendar is October, November and December.

 

October 15, 2019

941 Deposit.  Deposit social security, medicare, and income tax withheld on wages paid in September 2019.

 

October 31, 2019

Due date for third quarter payroll returns. Employers need to file form 941.

 

 

November 15, 2019

941 Deposit.  Deposit social security, medicare, and income tax withheld on wages paid in October 2019.

 

December 15, 2019

941 Deposit.  Deposit social security, medicare, and income tax withheld on wages paid in November 2019.