IRS Employer Due Dates

January 15

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in December 2024. Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in December 2024.

January 31

All employers. Give your employees their copies of Form W-2 for 2024. If an employee agreed to receive Form W-2 electronically, have it posted on a website and notify the employee of the posting. File Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W-2 you issued for 2024. Payers of nonemployee compensation. File Form 1099-NEC for nonemployee compensation paid in 2024. Payers of gambling winnings. If you either paid reportable gambling winnings or withheld income tax from gambling winnings, give the winners their copies of Form W-2G. Nonpayroll taxes. File Form 945 to report income tax withheld for 2024 on all nonpayroll items, including backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal members. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return. Social security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2024. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until February 10 to file the return. Certain small employers. File Form 944 to report social security and Medicare taxes and withheld income tax for 2024. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is $2,500 or more for 2024 but less than $2,500 for the fourth quarter, deposit any undeposited tax or pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return. Farm employers. File Form 943 to report social security and Medicare taxes and withheld income tax for 2024. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return. Federal unemployment (FUTA) tax. File Form 940 for 2024. If your undeposited tax is $500 or less, you can either pay it with your return or deposit it. If it is more than $500, you must deposit it. However, if you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.

February 10

Nonpayroll taxes. File Form 945 to report income tax withheld for 2024 on all nonpayroll items. This due date applies only if you deposited the tax for the year timely, properly, and in full. Social security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2024. This due date applies only if you deposited the tax for the quarter timely, properly, and in full. Certain small employers. File Form 944 to report social security and Medicare taxes and withheld income tax for 2024. This due date applies only if you deposited the tax for the year timely, properly, and in full. Farm employers. File Form 943 to report social security and Medicare taxes and withheld income tax for 2024. This due date applies only if you deposited the tax for the year timely, properly, and in full. Federal unemployment (FUTA) tax. File Form 940 for 2024. This due date applies only if you deposited the tax for the year timely, properly, and in full. February 18 Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in January. Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in January. All employers. Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2024, but didn't give you Form W-4 (or Form W-4 (sp), its Spanish version) to continue the exemption this year.

February 28

Payers of gambling winnings. File Form 1096 along with Copy A of all the Forms W-2G you issued for 2024. If you file Forms W-2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms remains January 31. Health coverage reporting to IRS. If you’re an Applicable Large Employer, file paper Forms 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, and 1095-C with the IRS. For all other providers of minimum essential coverage, file paper Forms 6 Publication 509 (2025) 1094-B, Transmittal of Health Coverage Information Returns, and 1095-B with the IRS. If you’re filing any of these forms with the IRS electronically, your due date for filing them will be extended to March 31. See the Instructions for Forms 1094-B and 1095-B, and the Instructions for Forms 1094-C and 1095-C for more information about the information reporting requirements. Large food and beverage establishment employers. File Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips. Use Form 8027-T, Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips, to summarize and transmit paper Forms 8027 if you have more than one establishment. If you file Forms 8027 electronically, your due date for filing them with the IRS will be extended to March 31.

March 3

Health coverage reporting to employees. If you’re an Applicable Large Employer, provide Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, to full-time employees. For all other providers of minimum essential coverage, provide Form 1095-B, Health Coverage, to responsible individuals. See the Instructions for Forms 1094-B and 1095-B, and the Instructions for Forms 1094-C and 1095-C for more information about the information reporting requirements.

March 17

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in February. Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in February.

March 31

Electronic filing of Forms W-2G. File copies of all the Forms W-2G you issued for 2024. This due date applies only if you electronically file. Otherwise, see Payers of gambling winnings under February 28, earlier. The due date for giving the recipient these forms remains January 31. For information about filing Forms W-2G electronically, see Pub. 1220. Electronic filing of Forms 8027. File Forms 8027 for 2024. This due date applies only if you electronically file. Otherwise, see Large food and beverage establishment employers under February 28, earlier. Electronic filing of Forms 1094-C and 1095-C and Forms 1094-B and 1095-B. If you’re an Applicable Large Employer, file electronic Forms 1094-C and 1095-C with the IRS. For all other providers of minimum essential coverage, file electronic Forms 1094-B and 1095-B with the IRS. Otherwise, see Health coverage reporting to IRS under February 28, earlier. Second Quarter The second quarter is made up of April, May, and June.

April 15

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in March. Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in March. Household employers. If you paid cash wages of $2,700 or more in 2024 to a household employee, you must file Schedule H (Form 1040). If you’re required to file a federal income tax return (Form 1040 or Form 1040-SR), file Schedule H (Form 1040) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2023 or 2024 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Pub. 926.

April 30

Social security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2025. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until May 12 to file the return. Federal unemployment (FUTA) tax. Deposit the tax owed through March if more than $500.

May 12

Social security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2025. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

May 15

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in April. Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in April.

June 16

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in May. Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in May. Third Quarter The third quarter of a calendar year is made up of July, August, and September.

July 15

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in June. Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in June.

July 31

Social security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2025. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until August 11 to file the return. Certain small employers. Deposit any undeposited tax if your tax liability is $2,500 or more for 2025 but less than $2,500 for the second quarter. Federal unemployment (FUTA) tax. Deposit the tax owed through June if more than $500. All 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 calendar year 2024. 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. For more information on filing these forms, go to IRS.gov/ Form5500.

August 11

Social security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2025. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

August 15

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in July. Publication 509 (2025) 7 Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in July.

September 15

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in August. Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in August. Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December.

October 15

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in September. Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in September.

October 31

Social security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2025. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until November 10 to file the return. Certain small employers. Deposit any undeposited tax if your tax liability is $2,500 or more for 2025 but less than $2,500 for the third quarter. Federal unemployment (FUTA) tax. Deposit the tax owed through September if more than $500. During November Income tax withholding. Encourage employees to fill out a new Form W-4 or Form W-4 (sp) for 2026 if they experienced any personal or financial changes. Examples of changes that could require a new Form W-4 include changing the filing status on a tax return, changing the number of jobs worked during the year, and other income, deductions, or credits. The 2026 revision of Form W-4 will be available at IRS.gov/FormW4 by mid-December. Encourage your employees to use the IRS Tax Withholding Estimator available at IRS.gov/W4App.

November 10

Social security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2025. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

November 17

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in October. Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in October.

December 15

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in November. Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in November.