May 2018: Employer’s business tax calendar

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.

May 2

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

May 4

Semiweekly deposit for wages paid on April 28, 29, 30 and May 1.

May 9

Semiweekly deposit for wages paid on May 2, 3 and 4.

May 10

Quarterly filers. File Form 941 for the first quarter of 2018. 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.

May 11

Semiweekly deposit for wages paid on May 5, 6, 7 and 8.

May 15

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

May 16

Semiweekly deposit for wages paid on May 9, 10 and 11.

May 18

Semiweekly deposit for wages paid on May 12, 13, 14 and 15.

May 23

Semiweekly deposit for wages paid on May 16, 17 and 18.

May 25

Semiweekly deposit for wages paid on May 19, 20, 21 and 22.

May 31

Semiweekly deposit for wages paid on May 23, 24 and 25.