StartEaseFederal payroll due dates for employers
Every federal payroll due date in one place: deposits, Form 941, Form 940, W-2 and W-3, 1099-NEC, I-9 and W-4.
When are federal payroll taxes and forms due?
Federal tax deposits are due on the schedule the IRS assigns you. Form 941 is due April 30, July 31, October 31 and January 31, and Form 940, Form W-2, Form W-3 and Form 1099-NEC are due January 31.
Why do the dates matter?
A deposit made after its due date carries a penalty that grows the longer it is late. A return filed late carries a penalty of its own, even when every deposit was on time. The notice comes to the employer.
See A late tax deposit and A late Form 941 or Form 940.
What is the calendar?
| When | What is due | Notes |
|---|---|---|
| After each payday | Federal tax deposit | Monthly schedule: the 15th of the next month. Semiweekly: Wednesday to Friday paydays by the next Wednesday, Saturday to Tuesday paydays by the next Friday. $100,000 or more of tax on any day: the next business day. |
| April 30 | Form 941 for January to March | About 10 more days if you deposited every payment on time. |
| July 31 | Form 941 for April to June | Same extra time. |
| October 31 | Form 941 for July to September | Same extra time. |
| January 31 | Form 941 for October to December, Form 940, Form W-2 to employees, Form W-2 and W-3 copies to the Social Security Administration, Form 1099-NEC | Form 940 has 10 extra days if all FUTA was deposited on time. For 1099-NEC, check the IRS instructions for the amount that applies. |
| No later than the first day of work | Form I-9 Section 1 | The employee fills it in. |
| Within 3 business days after the first day | Form I-9 Section 2 | The employer completes it after seeing original documents. |
| December | Send your new state unemployment rate notice | Notices often arrive late. From December 1 your payroll team reminds you. |
| February 15 | New Form W-4 from employees who claimed exemption from withholding | The claim ends each year. |
| Each quarter | State unemployment reports | The state tells you where and when to file. Check its own dates. |
What if a due date falls on a weekend or holiday?
The due date moves to the next business day. This applies to deposits and to the January 31 forms.
How does StartEase track the dates?
- The compliance calendar lists every deposit and return due date for your deposit schedule.
- Open Reports & forms to see the amounts: Monthly tax deposits, Form 941 (quarterly), Form 940 / FUTA (yearly), W-2, W-3 and 1099-NEC.
- Each item shows a status: Upcoming, Due soon (within 14 days), Overdue, or Paid or Filed once you record the date and the confirmation number.
Marking an item done only records it for you. Only the agency's own site confirms that a payment or filing was received.
Who makes the deposits?
You choose in Company details. You can deposit from your own EFTPS account and record each deposit. On Managed payroll, StartEase can deposit and file as your authorized agent (IRS Form 8655) if you choose that. StartEase never asks for your EFTPS PIN or password. See Form 8655.
Common mistakes
- Treating a deposit and a return as the same thing. They have separate dates.
- Setting the wrong deposit schedule, so every due date in the calendar is wrong.
- Filing the year-end forms on different days and missing one. Most of them land on January 31.
- Not recording a payment or filing, so the item shows as overdue.
Related guides
Federal tax deposits and Form 941, FUTA and Form 940, Form W-2 and Form W-3, Form 1099-NEC and Year-end payroll checklist.