second quarter

Tax Due Dates for August 2013

 

August 12 Employers – Social Security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2013. This due date applies only if you deposited the tax for the quarter in full and on time.Employees Who Work for Tips – If you received $20 or more in tips during July, report them to your employer. You can use Form 4070.
August 15 Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in July.Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in July.

 

Tax Due Dates for August 2012

August 10 Employers – Social Security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2012. This due date applies only if you deposited the tax for the quarter in full and on time.Employees Who Work for Tips – If you received $20 or more in tips during July, report them to your employer. You can use Form 4070.
August 15 Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in July.Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in July.

Tax Due Dates for July 2012

July 10 Employees Who Work for Tips – If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.
July 16 Employers– Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in June.Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in June.
July 31 Employers– Social Security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2012. Deposit any undeposited tax. (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 10 to file the return.Employers – Federal unemployment tax. Deposit the tax owed through June if more than $500.

Employers – 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 2011. 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.

Certain Small Employers – Deposit any undeposited tax if your tax liability is $2,500 or more for 2012 but less than $2,500 for the second quarter.

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