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Federal Employer Tax Calendar
Dates To Remember for 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 Pub. 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, 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 aren't 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. A list of nonpayroll items is available in the Instructions for Form 945.
Fiscal-year taxpayers - 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 5500-EZ, Annual Return of A One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan. These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. See July 31, later. For more information on filing these forms, go to IRS.gov/Form5500.
Extended due dates - If you timely deposit in full the tax you’re required to report on Form 940, 941, 943, 944, or 945, you may file the return by the 10th day of the 2nd month that follows the end of the return period.
If you’re subject to the semiweekly deposit rule, use Table 2 near the end of this publication 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.
Federal Employer Tax Calendar:
1st Quarter 2024
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, Wage and Tax Statement, for 2023 by January 31, 2024. If the employee agreed to receive Form W-2 electronically, have it posted on a website and notify the employee of the posting.
January 16:
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in December 2023.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in December 2023.
January 31:
Social security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2023. Deposit or pay any undeposited tax under the accuracy of deposits rule. 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 12 to file the return.
Farm employers. File Form 943 to report social security and Medicare taxes and withheld income tax for 2023. Deposit or pay any undeposited tax under the accuracy of deposits rule. 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 12 to file the return.
Federal unemployment (FUTA) tax.File Form 940 for 2023. 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 12 to file the return.
Certain small employers. File Form 944 to report social security and Medicare taxes and withheld income tax for 2023. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is $2,500 or more for 2023 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 12 to file the return.
All employers. Give your employees their copies of Form W-2 for 2023. If an employee agreed to receive Form W-2 electronically, have it posted on a website and notify the employee of the posting.
File Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W-2 you issued for 2023.
Payers of nonemployee compensation. File Form 1099-NEC for nonemployee compensation paid in 2023.
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 2023 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 deposits rule. 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 12 to file the return.
February 12:
Certain small employers. File Form 944 to report social security and Medicare taxes and withheld income tax for 2023. 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 2023 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 2023. 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 2023. This due date applies only if you deposited the tax for the year timely, properly, and in full.
Federal unemployment (FUTA) tax. File Form 940 for 2023. This due date applies only if you deposited the tax for the year timely, properly, and in full.
February 15:
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in January.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in January.
February 16:
All employers. Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2023, but didn't give you Form W-4 (or Form W-4(SP), 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 2023.
If you file Forms W-2G electronically, your due date for filing them with the IRS will be extended to April 1. The due date for giving the recipient these forms remains January 31.
Health coverage reporting to IRS. If youâre an Applicable Large Employer, file paper Forms 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, and 1095-C with the IRS. For all other providers of minimum essential coverage, file paper Forms 1094-B, Transmittal of Health Coverage Information Returns, and 1095-B with the IRS. If youâre filing any of these forms with the IRS electronically, your due date for filing them will be extended to April 1. See the Instructions for Forms 1094-B and 1095-B, and the Instructions for Forms 1094-C and 1095-C for more information about the information reporting requirements.
February 29:
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 paper 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 April 1.
March 1:
Health coverage reporting to employees. If youâre an Applicable Large Employer, provide Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, to full-time employees. For all other providers of minimum essential coverage, provide Form 1095-B, Health Coverage, to responsible individuals. See the Instructions for Forms 1094-B and 1095-B, and the Instructions for Forms 1094-C and 1095-C for more information about the information reporting requirements.
March 15:
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in February.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in February.
2nd Quarter 2024
The second quarter of a calendar year is made up of April, May, and June.
April 1:
Electronic filing of Forms W-2G. File copies of all the Forms W-2G you issued for 2023. This due date applies only if you electronically file. Otherwise, see Payers of gambling winnings under February 28, earlier.
The due date for giving the recipient these forms remains January 31.
For information about filing Forms W-2G electronically, see Pub. 1220.
Electronic filing of Forms 8027. File Forms 8027 for 2023. This due date applies only if you electronically file. Otherwise, see Large food and beverage establishment employers under February 29, earlier.
Electronic filing of Forms 1094-ÂC and 1095-ÂC and Forms 1094-B and 1095-B. If youâre an Applicable Large Employer, file electronic Forms 1094-C and 1095-C with the IRS. For all other providers of minimum essential coverage, file electronic Forms 1094-B and 1095-B with the IRS. Otherwise, see Health coverage reporting to IRS under February 29, earlier.
April 15:
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in March.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in March.
Household employers. If you paid cash wages of $2,600 or more in 2023 to a household employee, you must file Schedule H (Form 1040). If youâre required to file a federal income tax return (Form 1040 or Form 1040-SR), file Schedule H (Form 1040) with the return and report any household employment taxes. If you live in Maine or Massachusetts, you may file by April 17. 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 2022 or 2023 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Pub. 926.
April 30:
Social security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2024. Deposit or pay any undeposited tax under the accuracy of deposits rule. 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 10 to file the return.
Federal unemployment (FUTA) tax. Deposit the tax owed through March if more than $500.
May 10:
Social security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2024. 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 made in April.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in April.
June 17:
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in May.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in May.
3rd Quarter 2024
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 made in June.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in June.
July 31:
Social security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2024. Deposit or pay any undeposited tax under the accuracy of deposits rule. 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 12 to file the return.
Federal unemployment (FUTA) 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 2023. 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. For more information on filing these forms, go to IRS.gov/ Form5500.
Certain small employers. Deposit any undeposited tax if your tax liability is $2,500 or more for 2024 but less than $2,500 for the second quarter.
August 12:
Social security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2024. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
August 15:
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in July.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in July.
September 16:
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in August.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in August.
4th Quarter 2024
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 made in September.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in September.
October 31:
Social security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2024. Deposit or pay any undeposited tax under the accuracy of deposits rule. 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 12 to file the return.
Certain small employers. Deposit any undeposited tax if your tax liability is $2,500 or more for 2024 but less than $2,500 for the third quarter.
Federal unemployment (FUTA) tax. Deposit the tax owed through September if more than $500.
During November:
Income tax withholding. Encourage employees to fill out a new Form W-4 or Form W-4(SP) for 2025 if they experienced any personal or financial changes. Examples of changes that could require a new Form W-4 include changing the filing status on a tax return, changing the number of jobs worked during the year, and other income, deductions, or credits. The 2025 revision of Form W-4 will be available at IRS.gov/FormW4 by mid-December. Encourage your employees to use the IRS Tax Withholding Estimator available at IRS.gov/W4App.
November 12:
Social security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2024. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
November 15:
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in October.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in October.
December 16:
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in November.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in November.
