Summary of Reporting Due Dates for Employment Taxes
Filing deadlines for the most commonly filed employment tax forms appear in the table below.
| Forms | Reporting Deadline |
|---|---|
| Form 940, Employer's ANNUAL Federal Tax | January 31st of the following year. |
| Form 941, Employer's QUARTERLY Federal Tax Return | Quarterly, typically due at the end of April, July, October and January. |
| Form 943, Employer's ANNUAL Federal Tax Return for Agricultural Employees | January 31st of the following year. |
| Form 944, Employer's ANNUAL Federal Unemployment (FUTA) Tax Return | January 31st of the following year. |
| Form 945, Annual Return of Withheld Federal Income Tax | January 31st of the following year. |
| Form W-2, Wage and Tax Statement | January 31st of the following year. |
| Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U.S. Information Returns | February 28th |
| Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements | February 28th |
- Electronic and paper returns are due on the same dates.
- You can get an extension of 10 calendar days from the due date if you have paid all your taxes in full.
- Find more information about due dates for making deposits and filing these forms in Publication 15, Circular E, Employer's Tax Guide.
Page Last Reviewed or Updated: 12-Apr-2013
