June 25, 2019

Tax calendar

July 15 — If the monthly deposit rule applies, employers must deposit the tax for payments in June for Social Security, Medicare, withheld income tax and nonpayroll withholding.

July 31 — If you have employees, a federal unemployment tax (FUTA) deposit is due if the FUTA liability through June exceeds $500.

·      The second quarter Form 941 (“Employer’s Quarterly Federal Tax Return”) is also due today. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until August 12 to file the return.

August 15 — If the monthly deposit rule applies, employers must deposit the tax for payments in July for Social Security, Medicare, withheld income tax and nonpayroll withholding.

September 16 — Third quarter estimated tax payments are due for individuals, trusts and calendar-year corporations.

·      If a six-month extension was obtained, partnerships should file their 2018 Form 1065 by this date.

·      If a six-month extension was obtained, calendar-year S corporations should file their 2018 Form 1120S by this date.

·      If the monthly deposit rule applies, employers must deposit the tax for payments in August for Social Security, Medicare, withheld income tax and nonpayroll withholding.

September 30 — Calendar year trusts and estates on extension must file their 2018 Form 1041.

© 2019

Share: