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 June 25, 26 and 27.
Semiweekly deposit for wages paid on June 28, 29, 30 and July 1.
Semiweekly deposit for wages paid on July 2, 3 and 4.
Employees who work for tips. If employees received $20 or more in tips during June, they should report them to you on Form 4070.
Semiweekly deposit for wages paid on July 5, 6, 7 and 8.
Monthly deposit for wages paid in June, if the semiweekly deposit rule didn’t apply.
Semiweekly deposit for wages paid on July 9, 10 and 11.
Semiweekly deposit for wages paid on July 12, 13, 14 and 15.
Semiweekly deposit for wages paid on July 16, 17 and 18.
Semiweekly deposit for wages paid on July 19, 20, 21 and 22.
Semiweekly deposit for wages paid on July 23, 24 and 25.
All employers. Quarterly filers file Form 941 for the second quarter of 2014. Deposit any undeposited tax. If the total is less than $2,500 and not a shortfall, you can pay it with the return. If you deposited the tax for the quarter in full and on time, you have until Aug. 11 to file the return. Annual filers deposit any undeposited tax, if the total liability is $2,500 or more for 2014, but less than $2,500 for the second quarter. All employers deposit FUTA taxes owed through June, if more than $500. If you maintain an, such as a pension, profit-sharing or stock bonus plan, file Form 5500 or 5500-EZ for calendar year 2013. If you use a fiscal year as your plan year, file the form by the last day of the 7th month after the plan year ends.