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 May 28, 29 and 30.
Semiweekly deposit for wages paid on May 31, June 1, 2 and 3.
Employees who work for tips. If employees received $20 or more in tips during May, they should report them to you on Form 4070.
Semiweekly deposit for wages paid on June 4, 5 and 6.
Semiweekly deposit for wages paid on June 7, 8, 9 and 10.
Monthly deposit for wages paid in May, if the semiweekly deposit rule didn’t apply.
Corporations. Calendar-year corporations deposit the second installment of estimated income tax for 2014. 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 6th month of their tax year.
Semiweekly deposit for wages paid on June 11, 12 and 13.
Semiweekly deposit for wages paid on June 14, 15, 16 and 17.
Semiweekly deposit for wages paid on June 18, 19 and 20.
Semiweekly deposit for wages paid on June 21, 22, 23 and 24.
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