Third Quarter

The third quarter of a calendar year is made up of July, August, and September.

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 15

Partnerships.   File a 2002 calendar year return (Form 1065). This due date applies only if you were given an automatic 3-month extension. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute K-1. If you need an additional 3-month extension, file Form 8800.

Electing large partnerships.   File a 2002 calendar year return (Form 1065-B). This due date applies only if you were given an automatic 3-month extension. If you need an additional 3-month extension, file Form 8800. See March 17 for the due date for furnishing the Schedules K-1 to the partners.

August 11

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

Individuals.   If you have an automatic 4-month extension to file your income tax return for 2002, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due. If you need an additional 2-month extension, file Form 2688.

September 10

Employees who work for tips.   If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.

September 15

Individuals.   Make a payment of your 2003 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2003. For more information, see Publication 505.

Corporations.   File a 2002 calendar year income tax return (Form 1120 or 1120-A) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 17.

S corporations.   File a 2002 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 17. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

Corporations.   Deposit the third installment of estimated income tax for 2003. A worksheet, Form 1120-W, is available to help you make an estimate of your tax for the year.

Fourth Quarter

The fourth quarter of a calendar year is made up of October, November, and December.

October 10

Employees who work for tips.   If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.

October 15

Individuals.   File a 2002 income tax return and pay any tax due if you were given an additional 2-month extension.

Partnerships.   File a 2002 calendar year return (Form 1065). This due date applies only if you were given an additional 3-month extension. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute K-1.

Electing large partnerships.   File a 2002 calendar year return (Form 1065-B). This due date applies only if you were given an additional 3-month extension. See March 17 for the due date for furnishing the Schedules K-1 to the partners.

November 10

Employees who work for tips.   If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.

December 10

Employees who work for tips.   If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.

December 15

Corporations.   Deposit the fourth installment of estimated income tax for 2003. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

Fiscal-Year Taxpayers

If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Use the following general guidelines to make these changes.

Note.   The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins.

Individuals

Form 1040. This form is due on the 15th day of the 4th month after the end of your tax year.

Estimated tax payments (Form 1040-ES).   Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends.

Partnerships

Form 1065. This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1.

Form 1065-B (electing large partnerships).   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Each partner must be provided with a copy of the Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year.

Corporations and S Corporations

Form 1120 and Form 1120S (or Form 7004).   These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. S Corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

Estimated tax payments.   Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year.

Form 2553.   This form is used to choose S corporation treatment. It is due by the 15th day of the 3rd month of the first tax year to which the choice will apply or at any time during the preceding tax year.

Employer's Tax Calendar

This calendar covers various due dates of interest to employers. Principally, it covers the following three federal taxes.

1. Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out.
2. Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer.
3. Federal unemployment (FUTA) tax you must pay as an employer.

The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. Use this calendar with Publication 15, which gives the deposit rules.

Forms you may need.   The following is a list and description of the primary employment tax forms you may need.

1. Form 940 (or 940-EZ), Employer's Annual Federal Unemployment (FUTA) Tax Return. This form is due 1 month after the calendar year ends. Use it to report the FUTA tax you paid. Most employers can use Form 940-EZ, which is a simplified version of Form 940.
2. Form 941, Employer's Quarterly Federal Tax Return. This form is due 1 month after the calendar quarter ends. Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers.
3. Form 943, Employer's Annual Tax Return for Agricultural Employees. This form is due 1 month after the calendar year ends. Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers.
4. Form 945, Annual Return of Withheld Federal Income Tax. This form is due 1 month after the calendar year ends. Use it to report income tax withheld on all nonpayroll items. Nonpayroll items include the following.
   1. Backup withholding.
   2. Withholding on pensions, annuities, IRAs, and gambling winnings.
   3. Payments of Indian gaming profits to tribal members.

Fiscal-year taxpayers.   The dates in this calendar apply whether you use a fiscal year or a calendar year as your tax year. The only exception is the date for filing Forms 5500 and 5500-EZ. These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. See July 31, later.

Extended due dates.   If you deposit, in full and on time, the tax you are required to report on Form 940, 941, 943, or 945, you have an additional 10 days to file that form.

First Quarter

The first quarter of a calendar year is made up of January, February, and March.

Note.   If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates.

During January

All employers.   Give your employees their copies of Form W-2 for 2002 by January 31, 2003. If an employee agreed to receive Form W-2 electronically, post it on a website accessible to the employee and notify the employee of the posting by January 31.

January 2

Earned income credit.   Stop advance payments of the earned income credit for any employee who did not give you a new Form W-5 for 2003.

January 15

Social security, Medicare, and withheld income tax.   If the monthly deposit rule applies, deposit the tax for payments in December 2002.

Nonpayroll withholding.   If the monthly deposit rule applies, deposit the tax for payments in December 2002.

January 31

All employers.   Give your employees their copies of Form W-2 for 2002. If an employee agreed to receive Form W-2 electronically, have it posted on a website and notify the employee of the posting.

Payers of gambling winnings.   If you either paid reportable gambling winnings or withheld income tax from gambling winnings, give the winners their copies of Form W-2G.

Nonpayroll taxes.   File Form 945 to report income tax withheld for 2002 on all nonpayroll items, including backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal members. 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 year in full and on time, you have until February 10 to file the return.

Social security, Medicare, and withheld income tax.   File Form 941 for the fourth quarter of 2002. 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 February 10 to file the return.

Farm employers.   File Form 943 to report social security and Medicare taxes and withheld income tax for 2002. 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 year in full and on time, you have until February 10 to file the return.

Federal unemployment tax.   File Form 940 (or 940-EZ) for 2002. If your undeposited tax is $100 or less, you can either pay it with your return or deposit it. If it is more than $100, you must deposit it. However, if you already deposited the tax for the year in full and on time, you have until February 10 to file the return.

February 10

Nonpayroll taxes.   File Form 945 to report income tax withheld for 2002 on all nonpayroll items. This due date applies only if you deposited the tax for the year in full and on time.

Social security, Medicare, and withheld income tax.   File Form 941 for the fourth quarter of 2002. This due date applies only if you deposited the tax for the quarter in full and on time.

Farm employers.   File Form 943 to report social security, Medicare, and withheld income tax for 2002. This due date applies only if you deposited the tax for the year in full and on time.

Federal unemployment tax.   File Form 940 (or 940-EZ) for 2002. This due date applies only if you deposited the tax for the year in full and on time.

February 18

Social security, Medicare, and withheld income tax.   If the monthly deposit rule applies, deposit the tax for payments in January.

Nonpayroll withholding.   If the monthly deposit rule applies, deposit the tax for payments in January.

All employers.   Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2002, but did not give you a new Form W-4 to continue the exemption this year.

February 28

Payers of gambling winnings.   File Form 1096, Annual Summary and Transmittal of U.S. Information Returns, along with Copy A of all the Forms W-2G you issued for 2002.

If you file Forms W-2G electronically (not by magnetic media), your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms still will be January 31.

All employers.   File Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W-2 you issued for 2002.

If you file Forms W-2 electronically (not by magnetic media), your due date for filing them with the SSA will be extended to March 31. The due date for giving the recipient these forms still will be January 31.

Large food and beverage establishment employers.   File Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips. Use Form 8027-T, Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips, to summarize and transmit Forms 8027 if you have more than one establishment.

March 17

Social security, Medicare, and withheld income tax.   If the monthly deposit rule applies, deposit the tax for payments in February.

Nonpayroll withholding.   If the monthly deposit rule applies, deposit the tax for payments in February.

March 31

Electronic filing of Forms W-2.   File copy A of all the Forms W-2 you issued for 2002. This due date applies only if you electronically file (not by magnetic media). Otherwise, see February 28.

The due date for giving the recipient these forms still will be January 31.

Electronic filing of Forms W-2G.   File copies of all the Forms W-2G you issued for 2002. This due date applies only if you electronically file (not by magnetic media). Otherwise, see February 28.

The due date for giving the recipient these forms still will be January 31.

For information about filing Forms W-2G electronically, see Publication 1220, Specifications for Filing Forms 1098, 1099, 5498, and W-2G Electronically or Magnetically.

Second Quarter

The second quarter of a calendar year is made up of April, May, and June.

April 15

Social security, Medicare, and withheld income tax.   If the monthly deposit rule applies, deposit the tax for payments in March.

Nonpayroll withholding.   If the monthly deposit rule applies, deposit the tax for payments in March.

Household employers.   If you paid cash wages of $1,300 or more in 2002 to a household employee, file Schedule H (Form 1040) with your income tax return and report any employment taxes. (The $1,300 amount is increased to $1,400 for 2003.) Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of 2002 or 2003 to household employees. Also report any income tax you withheld for your household employees. For more information, see Publication 926.

April 30

Social security, Medicare, and withheld income tax.   File Form 941 for the first quarter of 2003. 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 May 12 to file the return.

Federal unemployment tax.   Deposit the tax owed through March, if more than $100.

May 12

Social security, Medicare, and withheld income tax.   File Form 941 for the first quarter of 2003. This due date applies only if you deposited the tax for the quarter in full and on time.

May 15

Social security, Medicare, and withheld income tax.   If the monthly deposit rule applies, deposit the tax for payments in April.

Nonpayroll withholding.   If the monthly deposit rule applies, deposit the tax for payments in April.

June 16

Social security, Medicare, and withheld income tax.   If the monthly deposit rule applies, deposit the tax for payments in May.

Nonpayroll withholding.   If the monthly deposit rule applies, deposit the tax for payments in May.

Third Quarter

The third quarter of a calendar year is made up of July, August, and September.

July 15

Social security, Medicare, and withheld income tax.   If the monthly deposit rule applies, deposit the tax for payments in June.

Nonpayroll withholding.   If the monthly deposit rule applies, deposit the tax for payments in June.

July 31

Social security, Medicare, and withheld income tax.   File Form 941 for the second quarter of 2003. 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 11 to file the return.

Federal unemployment tax.   Deposit the tax owed through June if more than $100.

All 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 2002. 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.

August 11

Social security, Medicare, and withheld income tax.   File Form 941 for the second quarter of 2003. This due date applies only if you deposited the tax for the quarter in full and on time.

August 15

Social security, Medicare, and withheld income tax.   If the monthly deposit rule applies, deposit the tax for payments in July.

Nonpayroll withholding.   If the monthly deposit rule applies, deposit the tax for payments in July.

September 15

Social security, Medicare, and withheld income tax.   If the monthly deposit rule applies, deposit the tax for payments in August.

Nonpayroll withholding.   If the monthly deposit rule applies, deposit the tax for payments in August.

Fourth Quarter

The fourth quarter of a calendar year is made up of October, November, and December.

October 15

Social security, Medicare, and withheld income tax.   If the monthly deposit rule applies, deposit the tax for payments in September.

Nonpayroll withholding.   If the monthly deposit rule applies, deposit the tax for payments in September.

October 31

Social security, Medicare, and withheld income tax.   File Form 941 for the third quarter of 2003. 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 November 10 to file the return.

Federal unemployment tax.   Deposit the tax owed through September, if more than $100.

During November

Income tax withholding.   Ask employees whose withholding allowances will be different in 2004 to fill out a new Form W-4.

Earned income credit.   Request each eligible employee who wants to receive advance payments of the earned income credit during the year 2004 to fill out a Form W-5. A new Form W-5 must be filled out each year before any payments are made.

November 10

Social security, Medicare, and withheld income tax.   File Form 941 for the third quarter of 2003. This due date applies only if you deposited the tax for the quarter in full and on time.

November 17

Social security, Medicare, and withheld income tax.   If the monthly deposit rule applies, deposit the tax for payments in October.

Nonpayroll withholding.   If the monthly deposit rule applies, deposit the tax for payments in October.

December 15

Social security, Medicare, and withheld income tax.   If the monthly deposit rule applies, deposit the tax for payments in November.

Nonpayroll withholding.   If the monthly deposit rule applies, deposit the tax for payments in November.

Previous | First | Next

Publication Index | 2002 Tax Help Archives | Tax Help Archives | Home