The Compliance Calendar contains important payroll filing dates and information every payroll professional needs to know during the current calendar year such as:
- Filing dates for Forms W-2 and 941
- When to distribute Forms W-2, 1095-C, and 1099-MISC
It also includes deposit due dates for important payments as well as the dates within which employers may make lawful shortfall deposits.
Tax Returns Due and Deposit Social Security, Medicare, Withheld Income, and FUTA Tax
Employers must file quarterly tax returns (Form 941) for the first quarter of 2018. Deposit or pay any undeposited tax. 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 when due have until May 10 to file.)
Deposit FUTA tax owed through March if more than $500.
Shortfall deposits or payments by semi-weekly depositors for deposits made April 2 to 4 for March liabilities.
Shortfall deposits by monthly depositors for deposits made February 15, March 15, and April 16.