Compliance Calendar

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 Deposit Social Security, Medicare, Withheld Income and FUTA tax

Employers must file quarterly tax returns (Form 941) for the second 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 August 10 to file.)

Certain small employers must deposit any undeposited tax if the tax liability is $2,500 or more for 2018 but less than $2,500 for the second quarter.

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 2017. 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.

Deposit FUTA tax owed through June if more than $500.

Shortfall deposits or payments by semi-weekly depositors for deposits made July 2 to 5 for June liabilities.

Shortfall deposits by monthly depositors for deposits made May 15, June 15, and July 16.