November 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

November 2015: 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.

Nov. 2    

Quarterly filers file Form 941 for the third quarter of 2015. 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 Nov. 10 to file the  return.

Annual filers deposit tax withheld if tax liability is $2,500 or more for 2015, but less than $2,500 for the third quarter of 2015.

All employers deposit any FUTA tax owed through September, if more than $500.

Nov. 4    

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

Nov. 6  

Semiweekly deposit for wages paid on Oct. 31, Nov. 1, 2 and 3.

Nov. 10    

Quarterly filers. File Form 941 for the third quarter of 2015. This due date applies only if you deposited withheld income and FICA taxes for the third quarter in full and on time. If not, you should have filed the return by Nov. 2.

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

Nov. 12    

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

Nov. 16    

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

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

Nov. 18  

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

Nov. 20    

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

Nov. 25    

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

Nov. 30    

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

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