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taxmap/pubs/p509-001.htm#TXMP53804832 Employer's  Tax Calendar(p5)

Employer's Tax Calendar

This 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#TXMP7a0103e8 Forms you may need.(p5)

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.

taxmap/pubs/p509-001.htm#TXMP00cc097c Fiscal-year taxpayers.(p5)

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 July 31, later.

taxmap/pubs/p509-001.htm#TXMP76ddce5d Extended due dates.(p5)

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.

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#TXMP16536a17 First Quarter(p6)

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

taxmap/pubs/p509-001.htm#TXMP11466a64 During January(p6)

taxmap/pubs/p509-001.htm#TXMP60632118 All employers.(p6)

Give your employees their copies of Form W-2 for 2007 by January 31, 2008. 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.

taxmap/pubs/p509-001.htm#TXMP7a488fae
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 2008.

taxmap/pubs/p509-001.htm#TXMP093c4936
Social security, Medicare, and withheld income tax.(p6) If the monthly deposit rule applies, deposit the tax for payments in December 2007.

taxmap/pubs/p509-001.htm#TXMP6fbb60cd
Nonpayroll withholding.(p6) If the monthly deposit rule applies, deposit the tax for payments in December 2007.

taxmap/pubs/p509-001.htm#TXMP78a61354
All employers.(p6) Give your employees their copies of Form W-2 for 2007. 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#TXMP3059e82d
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#TXMP31d8a1be
Nonpayroll taxes.(p6) File Form 945 to report income tax withheld for 2007 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 11 to file the return.

taxmap/pubs/p509-001.htm#TXMP2d4e5e0d
Social security, Medicare, and withheld income tax.(p6) File Form 941 for the fourth quarter of 2007. 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 11 to file the return.

taxmap/pubs/p509-001.htm#TXMP3caa54f5
Certain small employers.(p6) File Form 944 to report social security and Medicare taxes and withheld income tax for 2007. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is $2,500 or more for 2007 but less than $2,500 for the fourth quarter, deposit any undeposited tax or pay it in full with a timely filed return.

taxmap/pubs/p509-001.htm#TXMP7cc9065f
Farm employers.(p6) File Form 943 to report social security and Medicare taxes and withheld income tax for 2007. 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 11 to file the return.

taxmap/pubs/p509-001.htm#TXMP4e62f130
Federal unemployment tax.(p6) File Form 940 for 2007. 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 11 to file the return.

taxmap/pubs/p509-001.htm#TXMP04d323db
Nonpayroll taxes.(p6) File Form 945 to report income tax withheld for 2007 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#TXMP064cc1a4
Social security, Medicare, and withheld income tax.(p6) File Form 941 for the fourth quarter of 2007. This due date applies only if you deposited the tax for the quarter in full and on time.

taxmap/pubs/p509-001.htm#TXMP598b9286
Certain small employers.(p6) File Form 944 to report social security and Medicare taxes and withheld income tax for 2007. This due date applies only if you deposited the tax for the year in full and on time.

taxmap/pubs/p509-001.htm#TXMP27988408
Farm employers.(p6) File Form 943 to report social security and Medicare taxes and withheld income tax for 2007. This due date applies only if you deposited the tax for the year in full and on time.

taxmap/pubs/p509-001.htm#TXMP0bb0e7bd
Federal unemployment tax.(p6) File Form 940 for 2007. This due date applies only if you deposited the tax for the year in full and on time.

taxmap/pubs/p509-001.htm#TXMP6fe57536
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#TXMP0e66f75e
Nonpayroll withholding.(p6) If the monthly deposit rule applies, deposit the tax for payments in January.

taxmap/pubs/p509-001.htm#TXMP1ab61018
All employers.(p6) Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2007, but did not give you a new Form W-4 (or Formulario W-4(SP), its Spanish version) to continue the exemption this year.

taxmap/pubs/p509-001.htm#TXMP660f103e
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 2007.

If you file Forms W-2G electronically (not by magnetic media), 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.

taxmap/pubs/p509-001.htm#TXMP1f8a1242
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 2007.

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#TXMP3bb4ed35
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 (not by magnetic media), your due date for filing them with the IRS will be extended to March 31.

taxmap/pubs/p509-001.htm#TXMP57b9d8cd
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#TXMP14b1b225
Nonpayroll withholding.(p6) If the monthly deposit rule applies, deposit the tax for payments in February.

taxmap/pubs/p509-001.htm#TXMP2ae5fb9c
Electronic filing of Forms W-2.(p6) File copies of all the Forms W-2 you issued for 2007. This due date applies only if you electronically file. Otherwise, see February 29.

The due date for giving the recipient these forms remains January 31.

taxmap/pubs/p509-001.htm#TXMP0f1e7217
Electronic filing of Forms W-2G.(p6) File copies of all the Forms W-2G you issued for 2007. This due date applies only if you electronically file (not by magnetic media). 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, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically or Magnetically.

taxmap/pubs/p509-001.htm#TXMP66cf9bc1
Electronic filing of Forms 8027.(p6) File Forms 8027 for 2007. This due date applies only if you electronically file (not by magnetic media). Otherwise, see February 29.

taxmap/pubs/p509-001.htm#TXMP49e9a1f4 Second Quarter(p7)

The second quarter of a calendar year is made up of April, May, and June.

taxmap/pubs/p509-001.htm#TXMP37ec3f6c
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#TXMP0d7c2dd3
Nonpayroll withholding.(p7) If the monthly deposit rule applies, deposit the tax for payments in March.

taxmap/pubs/p509-001.htm#TXMP11a2eabe
Household employers.(p7) If you paid cash wages of $1,500 or more in 2007 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 2006 or 2007 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Publication 926.

taxmap/pubs/p509-001.htm#TXMP28de8873
Social security, Medicare, and withheld income tax.(p7) File Form 941 for the first quarter of 2008. 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 12 to file the return.

taxmap/pubs/p509-001.htm#TXMP719ae0a7
Federal unemployment tax.(p7) Deposit the tax owed through March if more than $500.

taxmap/pubs/p509-001.htm#TXMP5c9a8bc9
Social security, Medicare, and withheld income tax.(p7) File Form 941 for the first quarter of 2008. This due date applies only if you deposited the tax for the quarter in full and on time.

taxmap/pubs/p509-001.htm#TXMP745501f1
Social 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#TXMP4ec51348
Nonpayroll withholding.(p7) If the monthly deposit rule applies, deposit the tax for payments in April.

taxmap/pubs/p509-001.htm#TXMP7e242218
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#TXMP376381c6
Nonpayroll withholding.(p7) If the monthly deposit rule applies, deposit the tax for payments in May.

taxmap/pubs/p509-001.htm#TXMP3a302c5e Third Quarter(p7)

The third quarter of a calendar year is made up of July, August, and September.

taxmap/pubs/p509-001.htm#TXMP7a7961d5
Social 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#TXMP50506793
Nonpayroll withholding.(p7) If the monthly deposit rule applies, deposit the tax for payments in June.

taxmap/pubs/p509-001.htm#TXMP081ac571
Social security, Medicare, and withheld income tax.(p7) File Form 941 for the second quarter of 2008. 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 11 to file the return.

taxmap/pubs/p509-001.htm#TXMP7971331f
Certain small employers.(p7) Deposit any undeposited tax if your tax liability is $2,500 or more for 2008 but less than $2,500 for the second quarter.

taxmap/pubs/p509-001.htm#TXMP2e6362f8
Federal unemployment tax.(p7) Deposit the tax owed through June if more than $500.

taxmap/pubs/p509-001.htm#TXMP69dfcecb
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 2007. 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.

taxmap/pubs/p509-001.htm#TXMP22a9b577
Social security, Medicare, and withheld income tax.(p7) File Form 941 for the second quarter of 2008. This due date applies only if you deposited the tax for the quarter in full and on time.

taxmap/pubs/p509-001.htm#TXMP6075171a
Social 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#TXMP4a5c115e
Nonpayroll withholding.(p7) If the monthly deposit rule applies, deposit the tax for payments in July.

taxmap/pubs/p509-001.htm#TXMP2bcc65d8
Social 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#TXMP3c4e21fa
Nonpayroll withholding.(p7) If the monthly deposit rule applies, deposit the tax for payments in August.

taxmap/pubs/p509-001.htm#TXMP18465742 Fourth Quarter(p7)

The fourth quarter of a calendar year is made up of October, November, and December.

taxmap/pubs/p509-001.htm#TXMP4f6f606a
Social 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#TXMP1e02fdb6
Nonpayroll withholding.(p7) If the monthly deposit rule applies, deposit the tax for payments in September.

taxmap/pubs/p509-001.htm#TXMP33b498ac
Social security, Medicare, and withheld income tax.(p7) File Form 941 for the third quarter of 2008. 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#TXMP161cd796
Certain small employers.(p7) Deposit any undeposited tax if your tax liability is $2,500 or more for 2008 but less than $2,500 for the third quarter.

taxmap/pubs/p509-001.htm#TXMP0d603cf7
Federal unemployment tax.(p7) Deposit the tax owed through September if more than $500.

taxmap/pubs/p509-001.htm#TXMP4a47ead8
Income tax withholding.(p7) Ask employees whose withholding allowances will be different in 2009 to fill out a new Form W-4 or Formulario W-4(SP). The 2009 revision of Form W-4 will be available on the IRS website by mid-December.

taxmap/pubs/p509-001.htm#TXMP5edc97d6
Earned income credit.(p7) Ask each eligible employee who wants to receive advance payments of the earned income credit during the year 2009 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 2009 revision of Form W-5 will be available on the IRS website by mid-December.

taxmap/pubs/p509-001.htm#TXMP54cc75b1
Social security, Medicare, and withheld income tax.(p7) File Form 941 for the third quarter of 2008. This due date applies only if you deposited the tax for the quarter in full and on time.

taxmap/pubs/p509-001.htm#TXMP24d1240c
Social security, Medicare, and withheld income tax.(p7) If the monthly deposit rule applies, deposit the tax for payments in October.

taxmap/pubs/p509-001.htm#TXMP4552a664
Nonpayroll withholding.(p7) If the monthly deposit rule applies, deposit the tax for payments in October.

taxmap/pubs/p509-001.htm#TXMP14dcd9fe
Social security, Medicare, and withheld income tax.(p7) If the monthly deposit rule applies, deposit the tax for payments in November.

taxmap/pubs/p509-001.htm#TXMP13714150
Nonpayroll withholding.(p8) If the monthly deposit rule applies, deposit the tax for payments in November.

Previous Page:  Publication 509 - Tax Calendars - Tax Calendars for 2008 Next Page:  Publication 509 - Tax Calendars - Excise Tax Calendar Use   to find additional occurrences of topic items.