The HR Specialist

October 2013: Employer's business tax calendar

09/30/2013

NOTE: Saturdays, Sundays and legal holidays as observed in the District of Columbia are taken into account to determine due dates. Under the federal deposit rules, you’re allowed a deposit shortfall of the greater of $100 or 2% of your tax liability.

Semiweekly and monthly deposits are for the deposits of FICA and withheld income taxes due on wages paid during the time periods indicated.

Oct. 2     

Semiweekly deposit for wages paid on Sept. 25, 26 and 27.

Oct. 4   

Semiweekly deposit for wages paid on Sept. 28, 29, 30 and Oct. 1.

Oct. 9     

Semiweekly deposit for wages paid on Oct. 2, 3 and 4.

Oct. 10     

Employees who work for tips. If employees received $20 or more in tips during ­September, they should report them to you on Form 4070.

Oct. 11     

Semiweekly deposit for wages paid on Oct. 5, 6, 7 and 8.

Oct. 15     

Monthly deposit for wages paid in September, if the semiweekly deposit rule didn’t apply.

Electing large partnerships. File a 2012 calendar-year return (Form 1065-B). This due date applies only if you were given an additional six-month extension. Schedule K-1 should have been provided to the partners by March 15, 2013.

Oct. 17     

Semiweekly deposit for wages paid on Oct. 9, 10 and 11.

Oct. 18     

Semiweekly deposit for wages paid on Oct. 12, 13, 14 and 15.

Oct. 23     

Semiweekly deposit for wages paid on Oct. 16, 17 and 18.

Oct. 25     

Semiweekly deposit for wages paid on Oct. 19, 20, 21 and 22.

Oct. 30     

Semiweekly deposit for wages paid on Oct. 23, 24 and 25.

Oct. 31     

Quarterly filers file Form 941 for the third quarter of 2013. Deposit any undeposited tax. If the total is less than $2,500 and not a shortfall, you can pay it with the return. If you ­deposited the tax for the quarter in full and on time, you have until Nov. 12 to file the return.

Annual filers deposit tax withheld if tax liability is $2,500 or more for 2013, but less than $2,500 for the third quarter of 2013.

All employers deposit any FUTA tax owed through September, if more than $500.


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