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.
Semiweekly deposit for wages paid on April 30, May 1 and May 2.
Semiweekly deposit for wages paid on May 3, 4, 5 and 6.
Quarterly filers. File Form 941 for the first quarter of 2014. This due date applies only if you deposited withheld income and FICA taxes for the first quarter in full and on time. If not, you should have filed the return by April 30.
Employees who work for tips. If employees received $20 or more in tips during April, they should report them to you on Form 4070.
Semiweekly deposit for wages paid on May 7, 8 and 9.
Monthly deposit for wages paid in April, if the semiweekly deposit rule didn’t apply.
Semiweekly deposit for wages paid on May 10, 11, 12 and 13.
Semiweekly deposit for wages paid on May 14, 15 and 16.
Semiweekly deposit for wages paid on May 17, 18, 19 and 20.
Semiweekly deposit for wages paid on May 21, 22 and 23.
Semiweekly deposit for wages paid on May 24, 25, 26 and 27.
- DOL releases model ACA notices, revises SBC template
- Deposits can't be directed to payroll or corporate accounts
- Can we prohibit employee from using accrued leave to care for her husband?
- FMLA leave-Takers aren't untouchable, but courts will look closely at timing
- IRS issues more guidance on health benefit W-2 reporting