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Employer's Federal Tax Calendar

The Employer's 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.

This 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.

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, Annual Return/Report of Employee Benefit Plan, and 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. These employee benefit plan forms are due by the last day of the seventh month after the plan year ends.

October 15 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.

november 2 Social security, Medicare, and withheld income tax: File Form 941 for the third quarter of 2015. 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 timely, properly, and in full, you have until November 10 to file the return.

Certain small employers: Deposit any undeposited tax if your tax liability is $2,500 or more for 2015 but less than $2,500 for the third quarter.

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 2016 to fill out a new Form W-4 or Form W-4(SP). The 2016 revision of Form W-4 will be available on the IRS website by mid-December.

November 10 Social security, Medicare, and withheld income tax: File Form 941 for the third quarter of 2015. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

November 16 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.

December 15 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.

During January All employers: Give your employees their copies of Form W-2 for 2015 by February 1, 2016. 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 15 Social security, Medicare, and withheld income tax: If the monthly deposit rule applies, deposit the tax for payments in December 2015.

Nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in December 2015.

February 1 All employers: Give your employees their copies of Form W-2 for 2015. 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 2014 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 timely, properly, and in full, you have until February 10 to file the return.

Social security, Medicare, and withheld income tax: File Form 941 for the fourth quarter of 2015. 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 timely, properly, and in full, 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 2015. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is $2,500 or more for 2015 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 timely, properly, and in full, 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 2015. 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 timely, properly, and in full, you have until February 10 to file the return.

Federal unemployment tax: File Form 940 for 2015. 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 timely, properly, and in full, you have until February 10 to file the return.

February 10 Nonpayroll taxes: File Form 945 to report income tax withheld for 2015 on all nonpayroll items. This due date applies only if you deposited the tax for the year timely, properly, and in full.

Social security, Medicare, and withheld income tax: File Form 941 for the fourth quarter of 2015. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

Certain small employers: File Form 944 to report social security and Medicare taxes and withheld income tax for 2015. This due date applies only if you deposited the tax for the year timely, properly, and in full.

Farm employers: File Form 943 to report social security and Medicare taxes and withheld income tax for 2015. This due date applies only if you deposited the tax for the year timely, properly, and in full.

Federal unemployment tax: File Form 940 for 2015. This due date applies only if you deposited the tax for the year timely, properly, and in full.

February 16 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.

February 17 All employers: Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2015, but did not give you Form W-4 (or Form W-4(SP), or Certificado de Exencion de Retenciones del Empleado (its Spanish version) to continue the exemption this year.

February 29 Payers of gambling winnings: File Form 1096 along with Copy A of all the Forms W-2G you issued for 2015. 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.

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 2015. 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.

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.

March 15 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.

March 31 Electronic filing of Forms W2: File copies of all the Forms W-2 you issued for 2015. This due date applies only if you electronically file. Otherwise, see March 2. The due date for giving the recipient these forms remains February 1.

Electronic filing of Forms W2G: File copies of all the Forms W-2G you issued for 2015. This due date applies only if you electronically file. Otherwise, see February 29. The due date for giving the recipient these forms remains February 1. For information about filing Forms W-2G electronically, see Publication 1220.

Electronic filing of Forms 8027: File Forms 8027 for 2015. This due date applies only if you electronically file. Otherwise, see February 29.

April 18 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 $1,900 or more in 2015 to a household employee, you must file Schedule H (Form 1040). If you are required to file a federal income tax return (Form 1040), file Schedule H (Form 1040) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2014 or 2015 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Publication 926.

May 2 Social security, Medicare, and withheld income tax: File Form 941 for the first quarter of 2016. 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 timely, properly, and in full, you have until May 10 to file the return.

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

May 10 Social security, Medicare, and withheld income tax: File Form 941 for the first quarter of 2016. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

May 16 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.

June 15 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.

July 15 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.

August 1 Social security, Medicare, and withheld income tax: File Form 941 for the second quarter of 2016. 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 timely, properly, and in full, 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 2016 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 2015. 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 Social security, Medicare, and withheld income tax: File Form 941 for the second quarter of 2016. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

August 15 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.

September 15 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 pay-ments in August.

October 17 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.

October 31 Social security, Medicare, and withheld income tax: File Form 941 for the third quarter of 2016. 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 timely, properly, and in full, you have until November 10 to file the return.

Certain small employers: Deposit any undeposited tax if your tax liability is $2,500 or more for 2016 but less than $2,500 for the third quarter.

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 2017 to fill out a new Form W-4 or Form W-4(SP). The 2017 revision of Form W-4 will be available on the IRS website by mid-December.

November 10 Social security, Medicare, and withheld income tax: File Form 941 for the third quarter of 2016. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

November 15 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.

December 15 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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