Tue April 30, 2013
Employers must file quarterly tax returns (Form 941) for the first quarter of 2013. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is less than $2,500, it can be paid in full with a timely filed return. (Employers that have deposited all of the tax on time have until May 10 to file.)
Deposit FUTA tax owed through March if more than $500.
Shortfall deposits by semi-weekly depositors for deposits made April 1 to 5 for March liabilities.
Shortfall deposits or payments by monthly depositors for deposits made February 15, March 15, and April 15.
Wed May 01, 2013
Deposit social security, Medicare, and withheld income tax for payments on April 24, 25, and 26 if semi-weekly depositor.
Fri May 03, 2013
Deposit social security, Medicare, and withheld income tax for payments on April 27, 28, 29, and 30 if semi-weekly depositor.