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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.
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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:
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