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 and Deposit Social Security, Medicare, Withheld Income, and FUTA Tax

Deposit social security, Medicare, and withheld income tax for payments on October 24, 25, and 26 if semi-weekly depositor.

Employers must file quarterly tax returns (Form 941) for the third 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 November 13 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 third quarter.

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

Shortfall deposits by semi-weekly depositors for deposits made October 1 to 3 for September liabilities.

Shortfall deposits or payments by monthly depositors for deposits made August 15, September 17, and October 15.