Recurring due dates
| When | What is due | Notes |
|---|---|---|
| 15th of each month | Federal tax deposit for monthly depositors | Income tax withheld and FICA for the previous month. Semiweekly depositors deposit on Wednesday or Friday depending on payday. |
| Next business day | $100,000 next-day deposit rule | When accumulated liability reaches $100,000 on any day, deposit by the next business day. |
| Apr 30, Jul 31, Oct 31, Jan 31 | Form 941, quarterly federal payroll tax return | For the quarters ending Mar 31, Jun 30, Sep 30 and Dec 31. Feb 10 for Q4 if every deposit was made on time. |
| Apr 30, Jul 31, Oct 31, Jan 31 | FUTA deposit when the liability is over $500 | Due by the end of the month after the quarter. |
| Jan 31 | Form 940, annual FUTA return | Feb 10 if every FUTA deposit was made on time. |
| Jan 31 | Form W-2 to employees and W-2/W-3 to SSA | For the previous calendar year. |
| Jan 31 | Form 1099-NEC to contractors and the IRS | For nonemployee compensation paid in the previous year. |
| Quarterly, usually the end of the month after the quarter | State unemployment (SUI) report and payment | Dates, forms and rules vary by state. Check your state workforce agency. |
Next 12 months
These are the dates the calendar file adds to your calendar, with a reminder two days before.
| Date | Due | Source |
|---|---|---|
| Loading the dates for the next 12 months. | ||
This is an estimate for planning, not tax, legal or accounting advice. Check figures with a qualified professional before you rely on them. Due dates shown are the statutory dates; if a date falls on a weekend or holiday the deadline may move, so check the official notice.
Common questions
When is Form 941 due?
Form 941 is due on the last day of the month after each quarter: April 30, July 31, October 31 and January 31. If the date is a weekend or federal holiday, it moves to the next business day.
When are W-2s due?
Employers give employees Form W-2 and file W-2 and W-3 with the Social Security Administration by January 31.
Am I a monthly or semiweekly depositor?
It depends on the total tax you reported in a lookback period. Pub 15 explains the rule. Monthly depositors deposit by the 15th of the next month.
When are state unemployment reports due?
Most states ask for a quarterly wage report and payment by the end of the month after the quarter. The exact date and form vary, so check your state agency.
Stay ahead of every payroll deadline
Thoshika prepares Form 941 and 940 worksheets, W-2 data and state quarterly reports from your payroll. It does not e-file. Start a free trial.