What are quarterly and yearly important dates that I need to remember?
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Dates to remember this quarter
Important Tax Dates for this Quarter Important Tax Dates for this Year
This tax calendar has the due dates for 2014 that most taxpayers will need. Employers and persons who pay excise taxes also should use the Employer's Federal Tax Calendar and the Federal Excise Tax Calendar.
Fiscal-year taxpayers - If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. These changes are described under Fiscal-Year Taxpayers.
If you prefer to save the following tax dates within the Microsoft Outlook Calendar, please click the download link below. Then simply import the file into Microsoft Outlook by selecting "Import an iCalendar (.ics) or vCalendar file (.vcs)" and enjoy all of this year's Small Business Tax Events on your PC. Download The IRS 2014 Outlook Tax Calendar*
General Federal Tax Calendar, 4th Quarter 2014
The fourth quarter of a calendar year is made up of October, November, and December.
October 10
Employees who work for tips. If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.
October 15
Individuals. If you have an automatic 6-month extension to file your income tax return for 2013, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.
Electing large partnerships. File a 2013 calendar year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension. See March 17 for the due date for furnishing Schedules K-1 or substitute Schedules K-1 to the partners.
November 10
Employees who work for tips. If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.
December 10
Employees who work for tips. If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.
December 15
Corporations. Deposit the fourth installment of estimated income tax for 2014. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
The information in this tax calendar comes from the Internal Revenue Service Publication 509.
This tax calendar has the due dates for 2014 that most taxpayers will need. Employers and persons who pay excise taxes also should use the Employer's Federal Tax Calendar and the Federal Excise Tax Calendar.
Fiscal-year taxpayers - If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. These changes are described under Fiscal-Year Taxpayers.
If you prefer to save the following tax dates within the Microsoft Outlook Calendar, please click the download link below. Then simply import the file into Microsoft Outlook by selecting "Import an iCalendar (.ics) or vCalendar file (.vcs)" and enjoy all of this year's Small Business Tax Events on your PC. Download The IRS 2014 Outlook Tax Calendar*
General Federal Tax Calendar, 4th Quarter 2014
The fourth quarter of a calendar year is made up of October, November, and December.
October 10
Employees who work for tips. If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.
October 15
Individuals. If you have an automatic 6-month extension to file your income tax return for 2013, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.
Electing large partnerships. File a 2013 calendar year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension. See March 17 for the due date for furnishing Schedules K-1 or substitute Schedules K-1 to the partners.
November 10
Employees who work for tips. If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.
December 10
Employees who work for tips. If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.
December 15
Corporations. Deposit the fourth installment of estimated income tax for 2014. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
The information in this tax calendar comes from the Internal Revenue Service Publication 509.
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Dates to remember this year
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.
Forms you may need
The following is a list and description of the primary employment tax forms you may need.
Form 940
Employer's Annual Federal Unemployment (FUTA) Tax Return - This form is due the last day of the first calendar month after the calendar year ends. Use it to report the FUTA tax on wages you paid.
Form 941
Employer's QUARTERLY Federal Tax Return
This form is due the last day of the first calendar 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..
Form 943
Employer's Annual Federal Tax Return for Agricultural Employees
This form is due the last day of the first calendar 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 944
Employer's ANNUAL Federal Tax Return
This form is due the last day of the first calendar 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.
Form 945
Annual Return of Withheld Federal Income Tax
This form is due the last day of the first calendar 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, Annual Return/Report of Employee Benefit Plan, and 5500EZ, Annual Return of OneParticipant (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. See July31.
Extended due dates
If you timely deposit in full the tax you are required to report on Form 940, 941, 943, 944, or 945, you have an additional 10 calendar days to file that form.
If you are subject to the semiweekly deposit rule, see Table 2 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 business day instead of the date shown in Table 2.
Employer Federal Tax Calendar, 1st Quarter
The first quarter of a calendar year is made up of January, February, and March.
During January
All employers. Give your employees their copies of Form W-2 for 2013 by January 31, 2014. 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 15
Social security, Medicare, and withheld income tax
If the monthly deposit rule applies, deposit the tax for payments in December 2013.
Nonpayroll withholding
If the monthly deposit rule applies, deposit the tax for payments in December 2013.
January 31
All employers
Give your employees their copies of Form W-2 for 2013. 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 2013 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 2013. 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.
Farm employers
File Form 943 to report social security and Medicare taxes and withheld income tax for 2013. 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.
Certain small employers. File Form 944 to report social security and Medicare taxes and withheld income tax for 2013. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is $2,500 or more for 2013 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.
Federal unemployment tax
File Form 940 for 2013. 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:
Certain small employers
File Form 944 to report social security and Medicare taxes and withheld income tax for 2013. This due date applies only if you deposited the tax for the year timely, properly, and in full.
Nonpayroll taxes
File Form 945 to report income tax withheld for 2013 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 2013. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
Farm employers. File Form 943 to report social security and Medicare taxes and withheld income tax for 2013. 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 2013. This due date applies only if you deposited the tax for the year timely, properly, and in full.
February 18
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 2013, but did not give you Form W-4 (or Form W-4(SP), Certificado de Exención de Retenciones del Empleado, its Spanish version) to continue the exemption this year.
February 28
Payers of gambling winnings
File Form 1096 along with Copy A of all the Forms W-2G you issued for 2013.
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 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 2013.
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.
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 17
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 W-2
File copies of all the Forms W-2 you issued for 2013. This due date applies only if you electronically file. Otherwise, see February 28.
The due date for giving the recipient these forms remains January 31.
Electronic filing of Forms W-2G
File copies of all the Forms W-2G you issued for 2013. This due date applies only if you electronically file. 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.
Electronic filing of Forms 8027
File Forms 8027 for 2013. This due date applies only if you electronically file. Otherwise, see February 28.
2nd Quarter 2014
The second quarter of a calendar year is made up of April, May, and June.
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 $1,800 or more in 2013 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 2012 or 2013 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 2014. 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 12 to file the return.
Federal unemployment tax
Deposit the tax owed through March if more than $500.
May 12
Social security, Medicare, and withheld income tax
File Form 941 for the first quarter of 2014. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
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 16
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 pay-ments in May.
3rd Quarter 2014
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 2014. 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 11 to file the return.
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 2013. 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.
Certain small employers
Deposit any undeposited tax if your tax liability is $2,500 or more for 2014 but less than $2,500 for the second quarter.
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 payments in August.
4th Quarter 2014
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 2014. 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.
Federal unemployment tax
Deposit the tax owed through September if more than $500.
Certain small employers
Deposit any undeposited tax if your tax liability is $2,500 or more for 2014 but less than $2,500 for the third quarter.
During November
Income tax withholding
Ask employees whose withholding allowances will be different in 2015 to fill out a new Form W-4 or Form W-4(SP). The 2015 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 2014. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
November 17
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.
The information in this tax calendar comes from the Internal Revenue Service Publication 509.
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