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September 2013: Employer’s business tax calendar

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in Office Management,Payroll Management

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.

Sept. 5     

Semiweekly deposit for wages paid on Aug. 28, 29 and 30.

Sept. 6 

Semiweekly deposit for wages paid on Aug. 31, Sept. 1, 2 and 3.

Sept. 10     

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

Sept. 11     

Semiweekly deposit for wages paid on Sept. 4, 5 and 6.

Sept. 13     

Semiweekly deposit for wages paid on Sept. 7, 8, 9 and 10.

Sept. 16     

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

Corporations. File a 2012 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic six-month extension; otherwise, the return should have been filed by March 15. Calendar-year corporations deposit the third installment of estimated income tax for 2013. A worksheet, Form 1120-W, is available to help you make an estimate of your  tax for the year. Fiscal-year corporations deposit by the 15th day of the 9th month of their tax year.

S Corporations. File a 2012 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic six-month extension; otherwise, the return should have been filed by March 15. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or substitute Schedule K-1.

Partnerships. File a 2012 calendar year partnership return (Form 1065). This due date applies only if you were given an additional five-month extension; otherwise, the return should have been filed by April 15. Provide each partner with a copy of Schedule K-1 (Form 1065) or substitute Schedule K-1.

Sept. 18     

Semiweekly deposit for wages paid on Sept. 11, 12 and 13.

Sept. 20     

Semiweekly deposit for wages paid on Sept. 14, 15, 16 and 17.

Sept. 25     

Semiweekly deposit for wages paid on Sept. 18, 19 and 20.

Sept. 27     

Semiweekly deposit for wages paid on Sept. 21, 22, 23 and 24.

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