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Federal Excise Tax Calendar

Dates To Remember for this Quarter

 

This tax calendar covers various due dates of interest to employers. Principally, it covers the following federal taxes.

  • Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out.
  • Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer.
  • Federal unemployment (FUTA) tax you must pay as an employer.

The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. Use this calendar with Pub. 15 which gives the deposit rules.

Forms you may need - The following is a list and description of the primary employment tax forms you may need.

  1. Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return - This form is due the last day of the first calendar month after the calendar year ends. Use it to report the FUTA tax on wages you paid.
  2. Form 941, Employer's QUARTERLY Federal Tax Return - This form is due the last day of the first calendar month after the calendar quarter ends. Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees aren't farm workers or household employees.
  3. Form 943, Employer's Annual Federal Tax Return for Agricultural Employees - This form is due the last day of the first calendar month after the calendar year ends. Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers.
  4. Form 944, Employer's ANNUAL Federal Tax Return - This form is due the last day of the first calendar month after the calendar year ends. Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax.
  5. Form 945, Annual Return of Withheld Federal Income Tax - This form is due the last day of the first calendar month after the calendar year ends. Use it to report income tax withheld on all nonpayroll items. A list of nonpayroll items is available in the Instructions for Form 945.

Fiscal-year taxpayers - The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. The only exception is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500­EZ, Annual Return of One­Participant (Owners and Their Spouses) Retirement Plan. These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. See July 31, later.

Extended due dates - If you timely deposit in full the tax you’re required to report on Form 940, 941, 943, 944, or 945, you may file the return by the 10th day of the second month that follows the end of the return period.

If you’re subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2.

Federal Excise Tax Calendar:

4th Quarter 2017

The fourth quarter of a calendar year is made up of October, November, and December.

October 2:

Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in August.

Wagering tax. File Form 730 and pay the tax on wagers accepted during August.

October 12:

Communications and air transportation taxes under the alternative method (special September deposit rule). Deposit the tax included in amounts billed or tickets sold during the period beginning September 12 and ending September 15.

October 13:

Regular method taxes (special September deposit rule). Deposit the tax for the last 4 days of September.

October 25:

Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 15 days of September.

October 27:

Regular method taxes. Deposit the tax for the first 15 days in October.

October 31:

Form 720 taxes. File Form 720 for the third quarter of 2017.

Wagering tax. File Form 730 and pay the tax on wagers accepted during September.

Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in September.

November 13:

Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of October.

November 14:

Regular method taxes. Deposit the tax for the last 16 days of October.

November 28:

Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 16 days of October.

November 29:

Regular method taxes. Deposit the tax for the first 15 days of November.

November 30:

Wagering tax. File Form 730 and pay the tax on wagers accepted during October.

Heavy highway vehicle use tax. File Form 2290 and pay the tax for vehicles first used in October.

December 12:

Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of November.

December 14:

Regular method taxes. Deposit the tax for the last 15 days of November.

December 28:

Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 15 days of November.

December 29:

Regular method taxes. Deposit the tax for the first 15 days of December.

The information in this tax calendar comes from the Internal Revenue Service Publication 509.

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