Tax Due Dates

2014

January

Thu 2 Deposit payroll tax for payments on Dec 25-27 if the semiweekly deposit rule applies.
Mon 6 Deposit payroll tax for payments on Dec 28-31 if the semiweekly deposit rule applies.
Wed 8 Deposit payroll tax for payments on Jan 1-3 if the semiweekly deposit rule applies.
Fri 10 Employers: Employees are required to report to you tips of $20 or more earned during Dec 2013
Fri 10 Deposit payroll tax for payments on Jan 4-7 if the semiweekly deposit rule applies.
Wed 15 Individuals: Pay the final installment of your 2013 estimated tax. Use Form 1040-ES.
Wed 15 Farmers and fishermen: Pay your estimated tax for 2013. Use Form 1040-ES.
Wed 15 Employers: Deposit payroll tax for Dec 2013 if the monthly deposit rule applies.
Wed 15 Deposit payroll tax for payments on Jan 8-10 if the semiweekly deposit rule applies.
Fri 17 Deposit payroll tax for payments on Jan 11-14 if the semiweekly deposit rule applies.
Thu 23 Deposit payroll tax for payments on Jan 15-17 if the semiweekly deposit rule applies.
Fri 24 Deposit payroll tax for payments on Jan 18-21 if the semiweekly deposit rule applies.
Wed 29 Deposit payroll tax for payments on Jan 22-24 if the semiweekly deposit rule applies.
Fri 31 File Form 720 for the fourth quarter of 2013.
Fri 31 Furnish Forms 1098, 1099 and W-2G to recipients for certain payments during 2013. Furnish Form W-2 to employees who worked for you during 2013.
Fri 31 File Form 730 and pay the tax on wagers accepted during Dec 2013.
Fri 31 Deposit any FUTA tax owed through Dec 2013.
Fri 31 File Form 2290 and pay the tax for vehicles first used in Dec 2013.
Fri 31 File Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due.
Fri 31 File your tax return if you did not pay your last installment of estimated tax by January 15th
Fri 31 Deposit payroll tax for payments on Jan 25-28 if the semiweekly deposit rule applies.
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February

Wed 5 Deposit payroll tax for payments on Jan 29-31 if the semiweekly deposit rule applies.
Fri 7 Deposit payroll tax for payments on Feb 1-4 if the semiweekly deposit rule applies.
Mon 10 Employers: Employees are required to report to you tips of $20 or more earned during Jan.
Mon 10 File Forms 940, 941, 943, 944 and/or 945 if you timely deposited all required payments.
Wed 12 Deposit payroll tax for payments on Feb 5-7 if the semiweekly deposit rule applies.
Fri 14 Deposit payroll tax for payments on Feb 8-11 if the semiweekly deposit rule applies.
Tue 18 File a new Form W-4 if you claimed exemption from income tax withholding in 2013.
Tue 18 Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients.
Tue 18 Deposit payroll tax for Jan if the monthly deposit rule applies.
Wed 19 Begin withholding on employees who claimed exemption from withholding in 2013 but did not file a W-4 to continue withholding exemption in 2014.
Thu 20 Deposit payroll tax for payments on Feb 12-14 if the semiweekly deposit rule applies.
Fri 21 Deposit payroll tax for payments on Feb 15-18 if the semiweekly deposit rule applies.
Wed 26 Deposit payroll tax for payments on Feb 19-21 if the semiweekly deposit rule applies.
Fri 28 Deposit payroll tax for payments on Feb 22-25 if the semiweekly deposit rule applies.
Fri 28 File Form 1096 with information returns, including Forms 1098, 1099 and W-2G for payments made during 2013.
Fri 28 File Form W-3 with Copy A of all Forms W-2 issued for 2013.
Fri 28 File Form 8027 if you are a large food or beverage establishment.
Fri 28 File Form 730 and pay the tax on wagers accepted during January.
Fri 28 File Form 2290 and pay the tax for vehicles first used in January.
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March

Mon 3 Farmers and fishermen: File Form 1040 and pay any tax due. However, you have until Apr 15 to file if you paid your 2013 estimated tax payments by Jan 15, 2014.
Wed 5 Deposit payroll tax for payments on Feb 26-28 if the semiweekly deposit rule applies.
Fri 7 Deposit payroll tax for payments on Mar 1-4 if the semiweekly deposit rule applies.
Mon 10 Employers: Employees are required to report to you tips of $20 or more earned during February.
Wed 12 Deposit payroll tax for payments on Mar 5-7 if the semiweekly deposit rule applies.
Fri 14 Deposit payroll tax for payments on Mar 8-11 if the semiweekly deposit rule applies.
Mon 17 Corporations: File Form 1120 for calendar year and pay any tax due. For automatic 6-month extension, file Form 7004 and deposit estimated tax.
Mon 17 Employers: Deposit payroll tax for Feb. if the monthly deposit rule applies.
Mon 17 S Corporations: File Form 1120S for calendar year and pay any tax due. Furnish a copy of Sch. K-1 to each shareholder. File Form 2553 to elect S Corporation status beginning with calendar year 2014.
Mon 17 Electing Large Partnerships: Furnish Sch. K-1 (Form 1065-B) to each partner.
Wed 19 Deposit payroll tax for payments on Mar 12-14 if the semiweekly deposit rule applies.
Fri 21 Deposit payroll tax for payments on Mar 15-18 if the semiweekly deposit rule applies.
Wed 26 Deposit payroll tax for payments on Mar 19-21 if the semiweekly deposit rule applies.
Fri 28 Deposit payroll tax for payments on Mar 22-25 if the semiweekly deposit rule applies.
Mon 31 File Form 2290 and pay the tax for vehicles first used in February.
Mon 31 File Form 730 and pay the tax on wagers accepted during February.
Mon 31 Electronically file Forms W-2, W-2G, 1098, 1099, and 8027.
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April

Wed 2 Deposit payroll tax for payments on Mar 26-28 if the semiweekly deposit rule applies.
Fri 4 Deposit payroll tax for payments on Mar 29-Apr 1 if the semiweekly deposit rule applies.
Wed 9 Deposit payroll tax for payments on Apr 2-4 if the semiweekly deposit rule applies.
Thu 10 Employers: Employees are required to report to you tips of $20 or more earned during March.
Fri 11 Deposit payroll tax for payments on Apr 5-8 if the semiweekly deposit rule applies.
Tue 15 Individuals: File Form 1040, 1040A, or 1040EZ. For automatic 6-month extension file Form 4868 and deposit estimated tax. Pay the first installment of 2014 estimated tax.
Tue 15 Partnerships: File Form 1065 and furnish a copy of Sch. K-1 to each partner.
Tue 15 Electing Large Partnerships: File Form 1065-B calendar year return.
Tue 15 Household Employers: File Sch. H with Form 1040 if you paid $1,800 or more to a household employee.
Tue 15 Corporations: Deposit the first installment of your 2014 estimated tax.
Tue 15 Employers: Deposit payroll tax for Mar. if the monthly deposit rule applies.
Thu 17 Deposit payroll tax for payments on Apr 9-11 if the semiweekly deposit rule applies.
Mon 21 Deposit payroll tax for payments on Apr 12-15 if the semiweekly deposit rule applies.
Wed 23 Deposit payroll tax for payments on Apr 16-18 if the semiweekly deposit rule applies.
Fri 25 Deposit payroll tax for payments on Apr 19-22 if the semiweekly deposit rule applies.
Wed 30 File Form 720 for the first quarter.
Wed 30 File Form 730 and pay the tax on wagers accepted during March.
Wed 30 File Form 2290 and pay the tax on vehicles first used in March.
Wed 30 Employers: File Form 941 for the first quarter.
Wed 30 Deposit FUTA tax owed through Mar if more than $500.
Wed 30 Deposit payroll tax for payments on Apr 23-25 if the semiweekly deposit rule applies.
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May

Fri 2 Deposit payroll tax for payments on Apr 26-29 if the semiweekly deposit rule applies.
Wed 7 Deposit payroll tax for payments on Apr 30-May 2 if the semiweekly deposit rule applies.
Fri 9 Deposit payroll tax for payments on May 3-6 if the semiweekly deposit rule applies.
Mon 12 Employers: Employees are required to report to you tips of $20 or more earned during April.
Mon 12 File Form 941 for the first quarter if you timely deposited all required payments.
Wed 14 Deposit payroll tax for payments on May 7-9 if the semiweekly deposit rule applies.
Thu 15 Deposit payroll tax for Apr if the monthly deposit rule applies.
Fri 16 Deposit payroll tax for payments on May 10-13 if the semiweekly deposit rule applies.
Wed 21 Deposit payroll tax for payments on May 14-16 if the semiweekly deposit rule applies.
Fri 23 Deposit payroll tax for payments on May 17-20 if the semiweekly deposit rule applies.
Thu 29 Deposit payroll tax for payments on May 21-23 if the semiweekly deposit rule applies.
Fri 30 Deposit payroll tax for payments on May 24-27 if the semiweekly deposit rule applies.
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June

Mon 2 File Form 730 and pay the tax on wagers accepted during April.
Mon 2 File Form 2290 and pay the tax for vehicles first used during April.
Wed 4 Deposit payroll tax for payments on May 28-30 if the semiweekly deposit rule applies.
Fri 6 Deposit payroll tax for payments on May 31-Jun 3 if the semiweekly deposit rule applies.
Tue 10 Employers: Employees are required to report to you tips of $20 or more earned during May.
Wed 11 Deposit payroll tax for payments on Jun 4-6 if the semiweekly deposit rule applies.
Fri 13 Deposit payroll tax for payments on Jun 7-10 if the semiweekly deposit rule applies.
Mon 16 Individuals outside the U.S.: File Form 1040.
Mon 16 Individuals: Pay the second installment of 2014 estimated tax.
Mon 16 Employers: Deposit payroll tax for May if the monthly deposit rule applies.
Mon 16 Corporations: Deposit the second installment of your 2014 estimated tax.
Wed 18 Deposit payroll tax for payments on Jun 11-13 if the semiweekly deposit rule applies.
Fri 20 Deposit payroll tax for payments on Jun 14-17 if the semiweekly deposit rule applies.
Wed 25 Deposit payroll tax for payments on Jun 18-20 if the semiweekly deposit rule applies.
Fri 27 Deposit payroll tax for payments on Jun 21-24 if the semiweekly deposit rule applies.
Mon 30 File Form 730 and pay the tax on wagers accepted during May.
Mon 30 File Form 2290 and pay the tax for vehicles first used during May.
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July

Tue 1 File Form 11-C to register and pay annual tax if you are in the business of taking wagers.
Wed 2 Deposit payroll tax for payments on Jun 25-27 if the semiweekly deposit rule applies.
Mon 7 Deposit payroll tax for payments on Jun 28-Jul 1 if the semiweekly deposit rule applies.
Wed 9 Deposit payroll tax for payments on Jul 2-4 if the semiweekly deposit rule applies.
Thu 10 Employers: Employees are required to report to you tips of $20 or more earned during June.
Fri 11 Deposit payroll tax for payments on Jul 5-8 if the semiweekly deposit rule applies.
Tue 15 Deposit payroll tax for Jun if the monthly deposit rule applies.
Wed 16 Deposit payroll tax for payments on Jul 9-11 if the semiweekly deposit rule applies.
Fri 18 Deposit payroll tax for payments on Jul 12-15 if the semiweekly deposit rule applies.
Wed 23 Deposit payroll tax for payments on Jul 16-18 if the semiweekly deposit rule applies.
Fri 25 Deposit payroll tax for payments on Jul 19-22 if the semiweekly deposit rule applies.
Wed 30 Deposit payroll tax for payments on Jul 23-25 if the semiweekly deposit rule applies.
Thu 31 File Form 720 for the second quarter.
Thu 31 File Form 730 and pay the tax on wagers accepted during June.
Thu 31 File Form 2290 and pay the tax for vehicles first used during June.
Thu 31 Employers: File Form 5500 or 5500-EZ for employee benefit plan.
Thu 31 Deposit FUTA owed through June if more than $500.
Thu 31 File Form 941 for the second quarter.
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August

Fri 1 Deposit payroll tax for payments on Jul 26-29 if the semiweekly deposit rule applies.
Wed 6 Deposit payroll tax for payments on Jul 30-Aug 1 if the semiweekly deposit rule applies.
Fri 8 Deposit payroll tax for payments on Aug 2-5 if the semiweekly deposit rule applies.
Mon 11 Employers: Employees are required to report to you tips of $20 or more earned during July.
Mon 11 File Form 941 for the second quarter if you timely deposited all required payments.
Wed 13 Deposit payroll tax for payments on Aug 6-8 if the semiweekly deposit rule applies.
Fri 15 Deposit payroll tax for Jul if the monthly deposit rule applies.
Fri 15 Deposit payroll tax for payments on Aug 9-12 if the semiweekly deposit rule applies.
Wed 20 Deposit payroll tax for payments on Aug 13-15 if the semiweekly deposit rule applies.
Fri 22 Deposit payroll tax for payments on Aug 16-19 if the semiweekly deposit rule applies.
Wed 27 Deposit payroll tax for payments on Aug 20-22 if the semiweekly deposit rule applies.
Fri 29 Deposit payroll tax for payments on Aug 23-26 if the semiweekly deposit rule applies.
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September

Tue 2 File Form 730 and pay tax on wagers accepted during July.
Tue 2 File Form 2290 and pay the tax for vehicles first used during July.
Thu 4 Deposit payroll tax for payments on Aug 27-29 if the semiweekly deposit rule applies.
Fri 5 Deposit payroll tax for payments on Aug 30-Sep 2 if the semiweekly deposit rule applies.
Wed 10 Employers: Employees are required to report to you tips of $20 ore more earned during August.
Wed 10 Deposit payroll tax for payments on Sep 3-5 if the semiweekly deposit rule applies.
Fri 12 Deposit payroll tax for payments on Sep 6-9 if the semiweekly deposit rule applies.
Mon 15 Individuals: Pay the third installment of your 2014 estimated tax.
Mon 15 Partnerships: File Form 1065 if you timely requested a 5-month extension.
Mon 15 Corporations: File calendar year Form 1120 or 1120S if you timely requested a 6-month extension.
Mon 15 Corporations: Deposit the third installment of your 2014 estimated tax.
Mon 15 Deposit payroll tax for Aug if the monthly deposit rule applies.
Wed 17 Deposit payroll tax for payments on Sep 10-12 if the semiweekly deposit rule applies.
Fri 19 Deposit payroll tax for payments on Sep 13-16 if the semiweekly deposit rule applies.
Wed 24 Deposit payroll tax for payments on Sep 17-19 if the semiweekly deposit rule applies.
Fri 26 Deposit payroll tax for payments on Sep 20-23 if the semiweekly deposit rule applies.
Tue 30 File Form 730 and pay tax on wagers accepted during August.
Tue 30 File Form 2290 and pay the tax for vehicles first used during August.
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October

Wed 1 Deposit payroll tax for payments on Sep 24-26 if the semiweekly deposit rule applies.
Fri 3 Deposit payroll tax for payments on Sep 27-30 if the semiweekly deposit rule applies.
Wed 8 Deposit payroll tax for payments on Oct 1-3 if the semiweekly deposit rule applies.
Fri 10 Employers: Employees are required to report to you tips of $20 or more earned during September.
Fri 10 Deposit payroll tax for payments on Oct 4-7 if the semiweekly deposit rule applies.
Wed 15 Deposit payroll tax for Sep if the monthly deposit rule applies.
Wed 15 Individuals: File Form 1040, 1040A, or 1040EZ if you timely requested a 6-month extension.
Wed 15 Electing Large Partnerships: File Form 1065-B if you timely requested a 6-month extension.
Wed 15 File Form 5500 if you timely requested an extension on Form 5558.
Thu 16 Deposit payroll tax for payments on Oct 8-10 if the semiweekly deposit rule applies.
Fri 17 Deposit payroll tax for payments on Oct 11-14 if the semiweekly deposit rule applies.
Wed 22 Deposit payroll tax for payments on Oct 15-17 if the semiweekly deposit rule applies.
Fri 24 Deposit payroll tax for payments on Oct 18-21 if the semiweekly deposit rule applies.
Wed 29 Deposit payroll tax for payments on Oct 22-24 if the semiweekly deposit rule applies.
Fri 31 Deposit payroll tax for payments on Oct 25-28 if the semiweekly deposit rule applies.
Fri 31 File Form 720 for the third quarter.
Fri 31 File Form 730 and pay tax on wagers accepted during September.
Fri 31 File Form 2290 and pay the tax for vehicles first used during September.
Fri 31 File Form 941 for the third quarter.
Fri 31 Deposit FUTA owed through Sep if more than $500.
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November

Wed 5 Deposit payroll tax for payments on Oct 29-31 if the semiweekly deposit rule applies.
Fri 7 Deposit payroll tax for payments on Nov 1-4 if the semiweekly deposit rule applies.
Mon 10 File Form 941 for the third quarter if you timely deposited all required payments.
Mon 10 Employers: Employees are required to report to you tips of $20 or more earned during October.
Thu 13 Deposit payroll tax for payments on Nov 5-7 if the semiweekly deposit rule applies.
Fri 14 Deposit payroll tax for payments on Nov 8-11 if the semiweekly deposit rule applies.
Mon 17 Deposit payroll tax for Oct if the monthly rule applies.
Wed 19 Deposit payroll tax for payments on Nov 12-14 if the semiweekly deposit rule applies.
Fri 21 Deposit payroll tax for payments on Nov 15-18 if the semiweekly deposit rule applies.
Wed 26 Deposit payroll tax for payments on Nov 19-21 if the semiweekly deposit rule applies.
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December

Mon 1 Deposit payroll tax for payments on Nov 22-25 if the semiweekly deposit rule applies.
Mon 1 File Form 730 and pay tax on wagers accepted during October.
Mon 1 File Form 2290 and pay the tax for vehicles first used during October.
Wed 3 Deposit payroll tax for payments on Nov 26-28 if the semiweekly deposit rule applies.
Fri 5 Deposit payroll tax for payments on Nov 29-Dec 2 if the semiweekly deposit rule applies.
Wed 10 Deposit payroll tax for payments on Dec 3-5 if the semiweekly deposit rule applies.
Wed 10 Employers: Employees are required to report to you tips of $20 or more earned during November.
Fri 12 Deposit payroll tax for payments on Dec 6-9 if the semiweekly deposit rule applies.
Mon 15 Corporations: Deposit the fourth installment of your 2014 estimated tax.
Mon 15 Deposit payroll tax for Nov if the monthly deposit rule applies.
Wed 17 Deposit payroll tax for payments on Dec 10-12 if the semiweekly deposit rule applies.
Fri 19 Deposit payroll tax for payments on Dec 13-16 if the semiweekly deposit rule applies.
Wed 24 Deposit payroll tax for payments on Dec 17-19 if the semiweekly deposit rule applies.
Mon 29 Deposit payroll tax for payments on Dec 20-23 if the semiweekly deposit rule applies.
Wed 31 File Form 730 and pay tax on wagers accepted during November.
Wed 31 File Form 2290 and pay the tax for vehicles first used during November.
Wed 31 Deposit payroll tax for payments on Dec 24-26 if the semiweekly deposit rule applies.
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