January 2015: Employer’s business tax calendar — Business Management Daily: Free Reports on Human Resources, Employment Law, Office Management, Office Communication, Office Technology and Small Business Tax Business Management Daily

January 2015: Employer’s business tax calendar

Get PDF file

by on
in Office Management,Payroll Management

Reminder: 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.

(Editor's note: Look even further ahead with our step-by-step compliance guide to each pay period, month and calendar quarter of the upcoming year. It's a free download available here.)

Jan. 5     

Semiweekly deposit for wages paid on Dec. 27, 28, 29 and 30.

Jan. 7     

Semiweekly deposit for wages paid on Dec. 31, Jan. 1 and 2.

Jan. 9     

Semiweekly deposit for wages paid on Jan. 3, 4, 5 and 6.

Jan. 12     

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

Jan. 14     

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

Jan. 15     

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

Jan. 16     

Semiweekly deposit for wages paid on Jan. 10, 11, 12 and 13.

Jan. 22     

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

Jan. 23     

Semiweekly deposit for wages paid on Jan. 17, 18, 19 and 20.

Jan. 28     

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

Jan. 30     

Semiweekly deposit for wages paid on Jan. 24, 25, 26 and 27.

Leave a Comment

 

Previous post:

Next post: