Due Dates

Employers – Social Security, Medicare, and withheld income tax. File form 941 for the second quarter of the current year. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you have deposited the tax for the quarter in full and on time, you have until August 10 to file the return.

Employers – Federal Unemployment Tax. Deposit the tax owed through June if more than $500.

Employers – If you maintain an employee benefit plan, such as a pension, profit sharing, or stock bonus plan, file form 5500 or 5500-EZ for previous calendar year. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends.