June 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.

June 1

Semiweekly deposit for wages paid on May 26, 27, 28 and 29.

June 6

Semiweekly deposit for wages paid on May 30, 31 and June 1.

June 8

Semiweekly deposit for wages paid on June 2, 3, 4 and 5.

June 11

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

June 13

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

June 15

Semiweekly deposit for wages paid on June 9, 10, 11 and 12.

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 2018. 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.

June 20

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

June 22

Semiweekly deposit for wages paid on June 16, 17, 18 and 19.

June 27

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

June 29

Semiweekly deposit for wages paid on June 23, 24, 25 and 26.