Employer's Tax Calendar This calendar covers various due dates of interest to employers.Principally, it covers the following three federal taxes. Income tax that you withhold from your employees' wages orfrom nonpayroll amounts you pay out. Social security and Medicare taxes (FICA taxes) that youwithhold from your employees' wages and the social security andMedicare taxes you must pay as an employer. Federal unemployment (FUTA) tax that you must pay as anemployer. The calendar lists due dates both for filing returns and for makingdeposits of these three taxes throughout the year. Use this calendarwith Publication 15, which gives the deposit rules. Forms you may need.The following is a list and description of the primary employmenttax forms you may need. Form 940 (or 940-EZ), Employer's Annual FederalUnemployment (FUTA) Tax Return. This form is due 1 month afterthe calendar year ends. Use it to report the FUTA tax you paid. Mostemployers can use Form 940-EZ, which is a simplified version ofForm 940. Form 941, Employer's Quarterly Federal Tax Return.This form is due 1 month after the calendar quarter ends. Use itto report social security and Medicare taxes and withheld income taxeson wages if your employees are not farm workers. Form 943, Employer's Annual Tax Return for AgriculturalEmployees. This form is due 1 month after the calendar yearends. Use it to report social security and Medicare taxes and withheldincome 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 toreport income tax withheld on all nonpayroll items. Nonpayroll itemsinclude: Backup withholding, Withholding on pensions, annuities, and gambling winnings,and Payments of Indian gaming profits to tribal members. Fiscal-year taxpayers.The dates in this calendar apply whether you use a fiscal year or acalendar year as your tax year. The only exception is the date forfiling Forms 5500 and 5500-EZ. These employee benefit plan formsare 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 toreport on either Form 940, 941, 943, or 945, you have an additional 10days to file that form. First Quarter The first quarter of a calendar year is made up of January,February, and March. Note.If you are subject to the semiweekly deposit rule, use Table 2at the end of this publication for your deposit due dates. During January All employers.Give your employees their copies of Form W-2 for 1999 as soonas possible. The due date is January 31. January 3 Earned income credit.Stop advance payments of the earned income credit for any employeewho did not give you a new Form W-5 for 2000. January 18 Social security, Medicare, and withheld income tax.If the monthly deposit rule applies, deposit the tax for paymentsin December 1999. Nonpayroll withholding.If the monthly deposit rule applies, deposit the tax for paymentsin December 1999. January 31 All employers.Give your employees their copies of Form W-2 for 1999. Payers of gambling winnings.If you either paid reportable gambling winnings or withheld incometax from gambling winnings, give the winners their copies of FormW-2G. Nonpayroll taxes.File Form 945 to report income tax withheld for 1999 on allnonpayroll items, including backup withholding and withholding onpensions, annuities, IRAs, gambling winnings, and payments of Indiangaming profits to tribal members. Deposit any undeposited tax. (If thetotal is less than $1,000 and not a shortfall, you can pay it with thereturn.) If you deposited the tax for the year in full and on time,you have until February 10 to file the return. Social security, Medicare, and withheld income tax.File Form 941 for the fourth quarter of 1999. Deposit anyundeposited tax. (If the total is less than $1,000 and not ashortfall, you can pay it with the return.) If you deposited the taxfor the quarter in full and on time, you have until February 10 tofile the return. Farm employers.File Form 943 to report social security and Medicare taxes andwithheld income tax for 1999. Deposit any undeposited tax. (If thetotal is less than $1,000 and not a shortfall, you can pay it with thereturn.) 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 (or 940-EZ) for 1999. If your undeposited taxis $100 or less, you can either pay it with your return or deposit it.If it is more than $100, you must deposit it. However, if you alreadydeposited the tax for the year in full and on time, you have untilFebruary 10 to file the return. February 10 Nonpayroll taxes.File Form 945 to report income tax withheld for 1999 on allnonpayroll items. This due date applies only if you deposited the taxfor the year in full and on time. Social security, Medicare, and withheld income tax.File Form 941 for the fourth quarter of 1999. This due date appliesonly if you deposited the tax for the quarter in full and on time. Farm employers.File Form 943 to report social security, Medicare, and withheldincome tax for 1999. This due date applies only if you deposited thetax for the year in full and on time. Federal unemployment tax.File Form 940 (or 940-EZ) for 1999. This due date appliesonly if you deposited the tax for the year in full and on time. February 15 Social security, Medicare, and withheld income tax.If the monthly deposit rule applies, deposit the tax for paymentsin January. Nonpayroll withholding.If the monthly deposit rule applies, deposit the tax for paymentsin January. All employers.Begin withholding income tax from the pay of any employee whoclaimed exemption from withholding in 1999, but did not give you a newForm W-4 to continue the exemption this year. February 28 Payers of gambling winnings.File Form 1096, Annual Summary and Transmittal of U.S.Information Returns, along with Copy A of all the FormsW-2G you issued for 1999. If you file Forms W-2G electronically (not by magneticmedia), your due date for filing them with the IRS will be extended toMarch 31. The due date for giving the recipient these forms will stillbe January 31. February 29 All employers.File Form W-3, Transmittal of Wage and Tax Statements,along with Copy A of all the Forms W-2 you issued for1999. If you file Forms W-2 electronically (not by magnetic media),your due date for filing them with the SSA will be extended to March31. The due date for giving the recipient these forms will still beJanuary 31. Large food and beverage establishment employers.File Form 8027, Employer's Annual Information Return of TipIncome and Allocated Tips. Use Form 8027-T,Transmittal of Employer's Annual Information Return of Tip Incomeand Allocated Tips, to summarize and transmit Forms 8027 if youhave more than one establishment. March 15 Social security, Medicare, and withheld income tax.If the monthly deposit rule applies, deposit the tax for paymentsin February. Nonpayroll withholding.If the monthly deposit rule applies, deposit the tax for paymentsin February. March 31 Electronic filing of Forms W-2.File copy A of all the Forms W-2 you issued for 1999. Thisdue date applies only if you electronically file (not by magneticmedia). Otherwise, see February 29. The due date for giving the recipient these forms will still beJanuary 31. Electronic filing of Forms W-2G.File copies of all the Forms W-2G you issued for 1999. Thisdue date applies only if you electronically file (not by magneticmedia). Otherwise, see February 28. The due date for giving the recipient these forms will still beJanuary 31. For information about filing Forms W-2G electronically, seePublication 1220, Specifications for Filing Forms 1098, 1099,5498 and W-2G Magnetically or Electronically. Second Quarter The second quarter of a calendar year is made up of April, May, andJune. April 17 Social security, Medicare, and withheld income tax.If the monthly deposit rule applies, deposit the tax for paymentsin March. Nonpayroll withholding.If the monthly deposit rule applies, deposit the tax for paymentsin March. Household employers.If you paid cash wages of $1,100 or more in 1999 to a householdemployee, file Schedule H (Form 1040) with your income tax return andreport any employment taxes. Report any federal unemployment (FUTA)tax on Schedule H if you paid total cash wages of $1,000 or more inany calendar quarter of 1998 or 1999 to household employees. Alsoreport any income tax you withheld for your household employees. Formore information, see Publication 926. May 1 Social security, Medicare, and withheld income tax.File Form 941 for the first quarter of 2000. Deposit anyundeposited tax. (If the total is less than $1,000 and not ashortfall, you can pay it with the return.) If you deposited the taxfor the quarter in full and on time, you have until May 10 to file thereturn. Federal unemployment tax.Deposit the tax owed through March, if more than $100. May 10 Social security, Medicare, and withheld income tax.File Form 941 for the first quarter of 2000. This due date appliesonly 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 paymentsin April. Nonpayroll withholding.If the monthly deposit rule applies, deposit the tax for paymentsin April. June 15 Social security, Medicare, and withheld income tax.If the monthly deposit rule applies, deposit the tax for paymentsin May. Nonpayroll withholding.If the monthly deposit rule applies, deposit the tax for paymentsin May. Third Quarter The third quarter of a calendar year is made up of July, August,and September. July 17 Social security, Medicare, and withheld income tax.If the monthly deposit rule applies, deposit the tax for paymentsin June. Nonpayroll withholding.If the monthly deposit rule applies, deposit the tax for paymentsin June. July 31 Social security, Medicare, and withheld income tax.File Form 941 for the second quarter of 2000. Deposit anyundeposited tax. (If the total is less than $1,000 and not ashortfall, you can pay it with the return.) If you deposited the taxfor the quarter in full and on time, you have until August 10 to filethe return. Federal unemployment tax.Deposit the tax owed through June if more than $100. All employers.If you maintain an employee benefit plan, such as a pension,profit-sharing, or stock bonus plan, file Form 5500 or 5500-EZfor calendar year 1999. If you use a fiscal year as your plan year,file the form by the last day of the seventh month after the plan yearends. August 10 Social security, Medicare, and withheld income tax.File Form 941 for the second quarter of 2000. This due date appliesonly if you deposited the tax for the quarter in full and on time. August 15 Social security, Medicare, and withheld income tax.If the monthly deposit rule applies, deposit the tax for paymentsin July. Nonpayroll withholding.If the monthly deposit rule applies, deposit the tax for paymentsin July. September 15 Social security, Medicare, and withheld income tax.If the monthly deposit rule applies, deposit the tax for paymentsin August. Nonpayroll withholding.If the monthly deposit rule applies, deposit the tax for paymentsin August. Fourth Quarter The fourth quarter of a calendar year is made up of October,November, and December. October 16 Social security, Medicare, and withheld income tax.If the monthly deposit rule applies, deposit the tax for paymentsin September. Nonpayroll withholding.If the monthly deposit rule applies, deposit the tax for paymentsin September. October 31 Social security, Medicare, and withheld income tax.File Form 941 for the third quarter of 2000. Deposit anyundeposited tax. (If the total is less than $1,000 and not ashortfall, you can pay it with the return.) If you deposited the taxfor the quarter in full and on time, you have until November 10 tofile the return. Federal unemployment tax.Deposit the tax owed through September, if more than $100. During November Income tax withholding.Ask employees whose withholding allowances will be different in theyear 2001 to fill out a new Form W-4. Earned income credit.Request each eligible employee who wants to receive advancepayments of the earned income credit during the year 2001 to fill outa Form W-5. A new Form W-5 must be filled out each yearbefore any payments are made. November 13 Social security, Medicare, and withheld income tax.File Form 941 for the third quarter of 2000. This due date appliesonly if you deposited the tax for the quarter in full and on time. November 15 Social security, Medicare, and withheld income tax.If the monthly deposit rule applies, deposit the tax for paymentsin October. Nonpayroll withholding.If the monthly deposit rule applies, deposit the tax for paymentsin October. December 15 Social security, Medicare, and withheld income tax.If the monthly deposit rule applies, deposit the tax for paymentsin November. Nonpayroll withholding.If the monthly deposit rule applies, deposit the tax for paymentsin November.