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.
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 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.
- 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.
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.
If you deposit in full and on time the tax you are required to report on Form 940 (or 940-EZ), 941, 943, or 945, you have an additional 10 days to file that form.
The first quarter of a calendar year is made up of January, February, and March.
 | If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. |
Give your employees their copies of Form W-2 for 2004 by January 31, 2005. 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 3
Taxmap/pubs/p509-001.htm#TXMP2d5ea1a2
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 2005.
January 18
Taxmap/pubs/p509-001.htm#TXMP25789dd2
Social security, Medicare, and withheld income tax.If the monthly deposit rule applies, deposit the tax for payments in December 2004.
Taxmap/pubs/p509-001.htm#TXMP0ccef9c4
Nonpayroll withholding.If the monthly deposit rule applies, deposit the tax for payments in December 2004.
January 31
Taxmap/pubs/p509-001.htm#TXMP45a30bf6
All employers.Give your employees their copies of Form W-2 for 2004. 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#TXMP76f443b6
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.
Taxmap/pubs/p509-001.htm#TXMP32624a03
Nonpayroll taxes.File Form 945 to report income tax withheld for 2004 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 10 to file the return.
Taxmap/pubs/p509-001.htm#TXMP5909d571
Social security, Medicare, and withheld income tax.File Form 941 for the fourth quarter of 2004. 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 10 to file the return.
Taxmap/pubs/p509-001.htm#TXMP4a610ab9
Farm employers.File Form 943 to report social security and Medicare taxes and withheld income tax for 2004. 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 10 to file the return.
Taxmap/pubs/p509-001.htm#TXMP65890c38
Federal unemployment tax.File Form 940 (or 940-EZ) for 2004. 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 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#TXMP70217fcf
Nonpayroll taxes.File Form 945 to report income tax withheld for 2004 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#TXMP55a566a2
Social security, Medicare, and withheld income tax.File Form 941 for the fourth quarter of 2004. This due date applies only if you deposited the tax for the quarter in full and on time.
Taxmap/pubs/p509-001.htm#TXMP3fe990c1
Farm employers.File Form 943 to report social security and Medicare taxes and withheld income tax for 2004. This due date applies only if you deposited the tax for the year in full and on time.
Taxmap/pubs/p509-001.htm#TXMP6ecaddb2
Federal unemployment tax.File Form 940 (or 940-EZ) for 2004. 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#TXMP0391de9a
Social security, Medicare, and withheld income tax.If the monthly deposit rule applies, deposit the tax for payments in January.
Taxmap/pubs/p509-001.htm#TXMP7c056baf
Nonpayroll withholding.If the monthly deposit rule applies, deposit the tax for payments in January.
Taxmap/pubs/p509-001.htm#TXMP232fb7c0
All employers.Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2004, but did not give you a new Form W-4 to continue the exemption this year.
February 28
Taxmap/pubs/p509-001.htm#TXMP3526b1c4
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 2004.
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#TXMP7be22d72
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 2004.
If you file Forms W-2 electronically (not by magnetic media), 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.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.
March 15
Taxmap/pubs/p509-001.htm#TXMP07efc02f
Social security, Medicare, and withheld income tax.If the monthly deposit rule applies, deposit the tax for payments in February.
Taxmap/pubs/p509-001.htm#TXMP1a282e8f
Nonpayroll withholding.If the monthly deposit rule applies, deposit the tax for payments in February.
March 31
Taxmap/pubs/p509-001.htm#TXMP2ae5fb9c
Electronic filing of Forms W-2.File Copy A of all the Forms W-2 you issued for 2004. 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.
Taxmap/pubs/p509-001.htm#TXMP0f1e7217
Electronic filing of Forms W-2G.File copies of all the Forms W-2G you issued for 2004. 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.File Forms 8027 for 2004. This due date applies only if you electronically file (not by magnetic media). Otherwise, see
February 28.The second quarter of a calendar year is made up of April, May, and June.
April 15
Taxmap/pubs/p509-001.htm#TXMP20798497
Social security, Medicare, and withheld income tax.If the monthly deposit rule applies, deposit the tax for payments in March.
Taxmap/pubs/p509-001.htm#TXMP290cdc61
Nonpayroll withholding.If the monthly deposit rule applies, deposit the tax for payments in March.
Taxmap/pubs/p509-001.htm#TXMP422080ef
Household employers.If you paid cash wages of $1,400 or more in 2004 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 2003 or 2004 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#TXMP5d7867ea
Social security, Medicare, and withheld income tax.File Form 941 for the first quarter of 2005. 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.
Taxmap/pubs/p509-001.htm#TXMP27ef0d03
Federal unemployment tax.Deposit the tax owed through March if more than $500.
May 10
Taxmap/pubs/p509-001.htm#TXMP4ed54413
Social security, Medicare, and withheld income tax.File Form 941 for the first quarter of 2005. 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#TXMP47e77765
Social security, Medicare, and withheld income tax.If the monthly deposit rule applies, deposit the tax for payments in April.
Taxmap/pubs/p509-001.htm#TXMP4e922f93
Nonpayroll withholding.If the monthly deposit rule applies, deposit the tax for payments in April.
June 15
Taxmap/pubs/p509-001.htm#TXMP5c6f07fb
Social security, Medicare, and withheld income tax.If the monthly deposit rule applies, deposit the tax for payments in May.
Taxmap/pubs/p509-001.htm#TXMP21dec868
Nonpayroll withholding.If the monthly deposit rule applies, deposit the tax for payments in May.
The third quarter of a calendar year is made up of July, August, and September.
July 15
Taxmap/pubs/p509-001.htm#TXMP3e428a41
Social security, Medicare, and withheld income tax.If the monthly deposit rule applies, deposit the tax for payments in June.
Taxmap/pubs/p509-001.htm#TXMP0dc3d994
Nonpayroll withholding.If the monthly deposit rule applies, deposit the tax for payments in June.
August 1
Taxmap/pubs/p509-001.htm#TXMP574fe262
Social security, Medicare, and withheld income tax.File Form 941 for the second quarter of 2005. 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 10 to file the return.
Taxmap/pubs/p509-001.htm#TXMP36671027
Federal unemployment tax.Deposit the tax owed through June if more than $500.
Taxmap/pubs/p509-001.htm#TXMP2cb5f4b7
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 2004. 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#TXMP3b15bd5a
Social security, Medicare, and withheld income tax.File Form 941 for the second quarter of 2005. 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#TXMP7e88e722
Social security, Medicare, and withheld income tax.If the monthly deposit rule applies, deposit the tax for payments in July.
Taxmap/pubs/p509-001.htm#TXMP4d09b4f5
Nonpayroll withholding.If the monthly deposit rule applies, deposit the tax for payments in July.
September 15
Taxmap/pubs/p509-001.htm#TXMP221765d4
Social security, Medicare, and withheld income tax.If the monthly deposit rule applies, deposit the tax for payments in August.
Taxmap/pubs/p509-001.htm#TXMP2c3a6747
Nonpayroll withholding.If the monthly deposit rule applies, deposit the tax for payments in August.
The fourth quarter of a calendar year is made up of October, November, and December.
October 17
Taxmap/pubs/p509-001.htm#TXMP4854cf6f
Social security, Medicare, and withheld income tax.If the monthly deposit rule applies, deposit the tax for payments in September.
Taxmap/pubs/p509-001.htm#TXMP3b9a7473
Nonpayroll withholding.If the monthly deposit rule applies, deposit the tax for payments in September.
October 31
Taxmap/pubs/p509-001.htm#TXMP54b43df8
Social security, Medicare, and withheld income tax.File Form 941 for the third quarter of 2005. 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 10 to file the return.
Taxmap/pubs/p509-001.htm#TXMP0601dfaf
Federal unemployment tax.Deposit the tax owed through September if more than $500.
During November
Taxmap/pubs/p509-001.htm#TXMP4a47ead8
Income tax withholding.Ask employees whose withholding allowances will be different in 2006 to fill out a new Form W-4.
Taxmap/pubs/p509-001.htm#TXMP23adc867
Earned income credit.Ask each eligible employee who wants to receive advance payments of the earned income credit during the year 2006 to fill out a Form W-5. A new Form W-5 must be filled out each year before any payments are made.
November 10
Taxmap/pubs/p509-001.htm#TXMP1003ebe3
Social security, Medicare, and withheld income tax.File Form 941 for the third quarter of 2005. 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#TXMP13047b3e
Social security, Medicare, and withheld income tax.If the monthly deposit rule applies, deposit the tax for payments in October.
Taxmap/pubs/p509-001.htm#TXMP6c90ce09
Nonpayroll withholding.If the monthly deposit rule applies, deposit the tax for payments in October.
December 15
Taxmap/pubs/p509-001.htm#TXMP4ddf12cb
Social security, Medicare, and withheld income tax.If the monthly deposit rule applies, deposit the tax for payments in November.
Taxmap/pubs/p509-001.htm#TXMP5018fc6b
Nonpayroll withholding.If the monthly deposit rule applies, deposit the tax for payments in November.
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