View 2009 General
Tax Calendar
This Employer's Tax Calendar shows
the due dates for filing tax returns and reporting
tax information.
Generally, if the due date falls on a Saturday,
Sunday or legal holiday, the due date is the
next business day. However, we recommend using
the standard dates listed below to be on the
safe side.
While these due dates are generally applicable, certain tax circumstances
and specific situations may result in modification of these dates.
Accordingly, if in doubt, you should verify the due date with your
tax advisor.
Employer's Tax Calendar
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.
1. Form 940, 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 on wages you paid.
2. 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 or household
employees.
3. 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.
4. Form 944, Employer’s ANNUAL Federal Tax Return. This form
is due 1 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.
5. 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.
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 and 5500-EZ.
These employee benefit plan forms are due by the last day of the
seventh month after the plan year ends. See July 31, later.
Extended due dates. If you deposit in full and on time the tax you
are required to report on Form 940, 941, 943, 944, or 945, you have
an additional 10 days to file that form.
January / February / March / April / May / June / July / August September / October / November / December
During January
All employers. Give your employees their
copies of Form W-2 for 2008 by January
31, 2009. 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 1
Earned income credit. Stop advance payments
of the earned income credit for any employee
who did not give you a new Form W-5 (or
Formulario W-5(SP), its Spanish version)
for 2009.
January 15
Social security, Medicare, and
withheld income tax. If the monthly deposit rule
applies, deposit the tax for payments in
December 2008.
Nonpayroll withholding. If the monthly
deposit rule applies, deposit the tax for
payments in December 2007.
February 2
All employers. Give your employees their
copies of Form W-2 for 2008. 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 2008 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 in full and on time, you have until February
11 to file the return.
Social security, Medicare, and withheld
income tax. File Form 941 for the fourth quarter of 2008. Deposit
or
pay any undeposited tax under the accuracy
of deposit rules. If your tax liability is $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.
Certain small employers. File Form 944
to report social security and Medicare taxes and withheld income
tax for 2008. Deposit or pay any undeposited
tax under the accuracy
of deposit rules. If your tax liability
is $2,500 or more for 2008 but less than $2,500 for the fourth
quarter, deposit any
undeposited tax or pay it in full with
a timely filed return.
Farm employers. File Form 943 to report
social security and Medicare taxes and withheld income tax for
2008.
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 in full and on time, you
have until February 10 to
file the return.
Federal unemployment tax. File Form 940
for 2008. 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 in full and on time, you have until February
10 to file the
return.
February 10
Nonpayroll taxes. File Form 945 to report
income tax withheld for 2008 on all nonpayroll
items. This due date applies only if you deposited the tax for
the year in full
and on time.
Social security, Medicare, and withheld
income tax. File Form 941 for the fourth quarter of 2008. This
due date
applies only if you deposited the tax for
the quarter in full and on time.
Certain small employers. File Form 944
to report social security and Medicare taxes and withheld income
tax for 2008. This due date applies only
if you deposited the
tax for the year in full and on time.
Farm employers. File Form 943 to report
social security and Medicare taxes and withheld income tax for
2008.
This due date applies only if you deposited
the tax for the year in full and on time.
Federal unemployment tax. File Form 940
for 2008. This due date applies only if you deposited the tax
for
the year in full and on time.
February 16
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.
All employers. Begin withholding income
tax from the pay of any employee who claimed exemption from
withholding
in 2008, but did not give you a new Form
W-4 (or Formulario W-4(SP), its Spanish version) to continue
the exemption this year.
March 2
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 2008.
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.
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 2008.
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 (not
by magnetic media), your due date for filing
them with the IRS will be extended to March
31.
March 16
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 2008.
This due date applies only if you electronically
file. Otherwise, see March 2.
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 2008.
This due date applies only if you electronically
file (not by magnetic media). Otherwise,
see March 2.
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.
Electronic filing of Forms 8027. File Forms
8027 for 2008. This due date applies only
if you electronically file (not by magnetic
media). Otherwise, see March 2.
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 $1,500 or more in 2008 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 2007 or 2008 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 2009. 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
in full and on time, you have until May 11
to file the return.
Federal unemployment tax. Deposit the tax
owed through March if more than $500.
May 11
Social security, Medicare, and withheld
income tax. File Form 941 for the first
quarter of 2009. This due date applies
only if you deposited the tax for the quarter
in full and on time.
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 15
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
payments in May.
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 2009. 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 in full and on time, you have until
August 10 to file the return.
Certain small employers. Deposit any undeposited
tax if your tax liability is $2,500 or
more for 2009 but less than $2,500 for
the second quarter.
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 2008. 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
Social security, Medicare, and withheld
income tax. File Form 941 for the second
quarter of 2009. This due date applies
only if you deposited the tax for the quarter
in full and on time.
August 17
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.
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 2009. 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 in full and on time, you have until
November 10 to file the return.
Certain small employers. Deposit any undeposited
tax if your tax liability is $2,500 or
more for 2009 but less than $2,500 for
the third quarter.
Federal unemployment tax. Deposit the tax
owed through September if more than $500.
During November
Income tax withholding. Ask employees
whose withholding allowances will be different
in 2010 to fill out a new Form W-4 or Formulario
W-4(SP). The 2010 revision of Form W-4
will be available on the IRS website by
mid-December.
Earned income credit. Ask each eligible
employee who wants to receive advance payments
of the earned income credit during the
year 2010 to fill out a Form W-5 or Formulario
W-5(SP). A new Form W-5 or Formulario W-5(SP)
must be filled out each year before any
payments are made. The 2010 revision of
Form W-5 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 2009. This due date applies
only if you deposited the tax for the quarter
in full and on time.
November 16
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.
