This calendar covers various due dates of interest to employers.
Principally, it covers the following three 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, which gives the deposit rules.
Forms you may need.
The following is a list and description of the primary employment
tax forms you may need.
- 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.
- 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.
- Form 943, Employer's Annual 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.
- 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.
- Backup withholding.
- Withholding on pensions, annuities, IRAs, and gambling
winnings.
- Payments of Indian gaming profits to tribal members.
Fiscal-year taxpayers.
The dates in this calendar apply whether you use a fiscal year or a
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.
Extended due dates.
If you deposit, in full and on time, the tax you are required to
report on Form 940, 941, 943, or 945, you have an additional 10 days
to file that form.
First Quarter
The first quarter of a calendar year is made up of January,
February, and March.
Note.
If you are subject to the semiweekly deposit rule, use Table 2
near the end of this publication for your deposit due dates.
During January
All employers.
Give your employees their copies of Form W-2 for 2001 by
January 31, 2002.
January 2
Earned income credit.
Stop advance payments of the earned income credit for any employee
who did not give you a new Form W-5 for 2002.
January 15
Social security, Medicare, and withheld income tax.
If the monthly deposit rule applies, deposit the tax for payments
in December 2001.
Nonpayroll withholding.
If the monthly deposit rule applies, deposit the tax for payments
in December 2001.
January 31
All employers.
Give your employees their copies of Form W-2 for 2001.
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 2001 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 any undeposited tax. (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.
Social security, Medicare, and withheld income tax.
File Form 941 for the fourth quarter of 2001. Deposit any
undeposited tax. (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 February 11 to
file the return.
Farm employers.
File Form 943 to report social security and Medicare taxes and
withheld income tax for 2001. Deposit any undeposited tax. (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.
Federal unemployment tax.
File Form 940 (or 940-EZ) for 2001. If your undeposited tax
is $100 or less, you can either pay it with your return or deposit it.
If it is more than $100, you must deposit it. However, if you already
deposited the tax for the year in full and on time, you have until
February 11 to file the return.
February 11
Nonpayroll taxes.
File Form 945 to report income tax withheld for 2001 on all
nonpayroll items. This due date applies only if you deposited the tax
for the year in full and on time.
Social security, Medicare, and withheld income tax.
File Form 941 for the fourth quarter of 2001. This due date applies
only if you deposited the tax for the quarter in full and on time.
Farm employers.
File Form 943 to report social security, Medicare, and withheld
income tax for 2001. This due date applies only if you deposited the
tax for the year in full and on time.
Federal unemployment tax.
File Form 940 (or 940-EZ) for 2001. This due date applies
only if you deposited the tax for the year in full and on time.
February 15
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 19
All employers.
Begin withholding income tax from the pay of any employee who
claimed exemption from withholding in 2001, but did not give you a new
Form W-4 to continue the exemption this year.
February 28
Payers of gambling winnings.
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 2001.
If you file Forms W-2G electronically (not by magnetic
media), your due date for filing them with the IRS will be extended to
April 1. The due date for giving the recipient these forms will still
be January 31.
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
2001.
If you file Forms W-2 electronically (not by magnetic media),
your due date for filing them with the SSA will be extended to April
1. The due date for giving the recipient these forms will still be
January 31.
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.
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.
Second Quarter
The second quarter of a calendar year is made up of April, May, and
June.
April 1
Electronic filing of Forms W-2.
File copy A of all the Forms W-2 you issued for 2001. 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 will still be
January 31.
Electronic filing of Forms W-2G.
File copies of all the Forms W-2G you issued for 2001. 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 will still be
January 31.
For information about filing Forms W-2G electronically, see
Publication 1220, Specifications for Filing Forms 1098, 1099,
5498 and W-2G Magnetically or Electronically.
April 15
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 $1,300 or more in 2001 to a household
employee, file Schedule H (Form 1040) with your income tax return and
report any 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 2001 or 2002 to household employees. Also
report any income tax you withheld for your household employees. For
more information, see Publication 926.
April 30
Social security, Medicare, and withheld income tax.
File Form 941 for the first quarter of 2002. Deposit any
undeposited tax. (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.
Federal unemployment tax.
Deposit the tax owed through March, if more than $100.
May 10
Social security, Medicare, and withheld income tax.
File Form 941 for the first quarter of 2002. This due date applies
only if you deposited the tax for the quarter in full and on time.
May 15
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 17
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.
Third Quarter
The third quarter of a calendar year is made up of July, August,
and September.
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.
July 31
Social security, Medicare, and withheld income tax.
File Form 941 for the second quarter of 2002. Deposit any
undeposited tax. (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 12 to file
the return.
Federal unemployment tax.
Deposit the tax owed through June if more than $100.
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 2001. 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 12
Social security, Medicare, and withheld income tax.
File Form 941 for the second quarter of 2002. This due date applies
only if you deposited the tax for the quarter in full and on time.
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 16
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 payments
in August.
Fourth Quarter
The fourth quarter of a calendar year is made up of October,
November, and December.
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.
October 31
Social security, Medicare, and withheld income tax.
File Form 941 for the third quarter of 2002. Deposit any
undeposited tax. (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 12 to
file the return.
Federal unemployment tax.
Deposit the tax owed through September, if more than $100.
During November
Income tax withholding.
Ask employees whose withholding allowances will be different in
2003 to fill out a new Form W-4.
Earned income credit.
Request each eligible employee who wants to receive advance
payments of the earned income credit during the year 2003 to fill out
a Form W-5. A new Form W-5 must be filled out each year
before any payments are made.
November 12
Social security, Medicare, and withheld income tax.
File Form 941 for the third quarter of 2002. This due date applies
only if you deposited the tax for the quarter in full and on time.
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 16
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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