2021 Publication 509 - IRS Tax Forms
Publication 509ContentsTax CalendarsIntroduction . . . . . . . . . . . . . . . . . . 2Cat. No. 15013XDepartmentof theTreasuryInternalRevenueServiceFor use in2021Background Information for Usingthe Tax Calendars . . . . . . . . . . . 2.33445Employer's Tax CalendarFirst Quarter . . . . .Second Quarter . . .Third Quarter . . . . .Fourth Quarter . . . .56778.889910General Tax CalendarFirst Quarter . . .Second Quarter .Third Quarter . . .Fourth Quarter . .Excise Tax CalendarFirst Quarter . .Second QuarterThird Quarter . .Fourth Quarter .How To Get Tax Help. . . . . . . . . . . 12Future DevelopmentsFor the latest information about developmentsrelated to Pub. 509, such as legislation enactedafter it was published, go to IRS.gov/Pub509.What’s NewPayment of deferred employer share of social security tax from 2020. If the employerdeferred paying the employer share of socialsecurity tax in 2020, pay 50% of the employershare of social security tax by January 3, 2022and the remainder by January 3, 2023. Anypayments or deposits you make before January3, 2022, are first applied against the first 50% ofthe deferred employer share of social securitytax, and then applied against the remainder ofyour deferred payments.Payment of deferred employee share of social security tax from 2020. If the employerdeferred withholding and payment of the employee share of social security tax or the railroad retirement tax equivalent on certain employee wages and compensation betweenSeptember 1, 2020, and December 31, 2020,withhold and pay those taxes no later than January 3, 2022.Get forms and other information faster and easier at: IRS.gov (English) IRS.gov/Spanish (Español) IRS.gov/Chinese (中文)Dec 31, 2020 IRS.gov/Korean (한국어) IRS.gov/Russian (Pусский) IRS.gov/Vietnamese (TiếngViệt)Extended due dates for furnishing 2020Forms 1095-B and 1095-C. The due dates forproviding certain information returns related tohealth insurance coverage has been extended.The due date for providing the 2020 Form1095-B and 2020 Form 1095-C has been extended from February 1, 2021 to March 2,2021.New Form 1099-NEC. Form 1099-NEC, Nonemployee Compensation, is used beginningwith tax year 2020 to report nonemployee compensation.
RemindersForm 1040-SR. Form 1040-SR, U.S. Tax Return for Seniors, is a tax return for senior citizens. Form 1040-SR is available to you if youwere born before January 2, 1956. The formgenerally mirrors Form 1040.Online IRS Tax Calendar. The IRS Tax Calendar for Businesses and Self-Employed isavailable online at IRS.gov/TaxCalendar. Thiscalendar is also available in Spanish.Photographs of missing children. The IRS isa proud partner with the National Center forMissing & Exploited Children (NCMEC). Photographs of missing children selected by theCenter may appear in this publication on pagesthat would otherwise be blank. You can helpbring these children home by looking at thephotographs and calling 1-800-THE-LOST(1-800-843-5678) if you recognize a child.IntroductionA tax calendar is a 12-month calendar dividedinto quarters. The calendar gives specific duedates for: Filing tax forms, Paying taxes, and Taking other actions required by federaltax law.What does this publication contain? Thispublication contains the following.1. A section on how to use the tax calendars.2. Three tax calendars:a. General Tax Calendar,b. Employer's Tax Calendar, andc. Excise Tax Calendar.3. A table showing the semiweekly depositdue dates for payroll taxes for 2021.Most of the due dates discussed in this publication are also included in the online IRS TaxCalendar for Businesses and Self-Employed,available at IRS.gov/TaxCalendar. The onlineIRS Tax Calendar is also available in Spanish.Who should use this publication? Primarily,employers need to use this publication. However, the General Tax Calendar, later, has important due dates for all businesses and individuals. Anyone who must pay excise taxes mayneed the Excise Tax Calendar, later.What are the advantages of using a tax calendar? The following are advantages of usinga calendar. You don't have to figure the due datesyourself. You can file or pay timely and avoid penalties. You don't have to adjust the due dates forSaturdays, Sundays, and legal holidays. You don't have to adjust the due dates forspecial banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar, later.Which calendar(s) should I use? To decidewhich calendar(s) to use, first look at the General Tax Calendar, later, and highlight the datesthat apply to you. If you’re an employer, alsouse the Employer's Tax Calendar, later. If youmust pay excise taxes, use the Excise Tax Calendar, later. Depending on your situation, youmay need to use more than one calendar.What other publications and tax forms will Ineed? Table 1 lists other publications you mayneed. Each calendar lists the forms you mayneed.See How To Get Tax Help at the end of thispublication for information about getting publications and forms.What isn't included in these calendars?The calendars don't cover the employment orexcise tax deposit rules. You can find the deposit rules for employment taxes in Pub. 15.The deposit rules for excise taxes are in Pub.510 and in the Instructions for Form 720. In addition, the calendars don't cover filing forms andother requirements for: Estate taxes, Gift taxes, Trusts, Exempt organizations, Certain types of corporations, Foreign partnerships, or Nonresident aliens.Comments and suggestions. We welcomeyour comments about this publication and suggestions for future editions.You can send us comments throughIRS.gov/FormComments. Or, you can write to:Internal Revenue ServiceTax Forms and Publications1111 Constitution Ave. NWWashington, DC 20224Table 1. Useful PublicationsIF you’re.THEN you may need.an employer Pub. 15, Employer's Tax Guide. Pub. 15-A, Employer's Supplemental Tax Guide. Pub. 15-B, Employer's Tax Guide to Fringe Benefits. Pub. 15-T, Federal Income Tax Withholding Methods. Pub. 926, Household Employer's Tax Guide.a farmer Pub. 51, Agricultural Employer's Tax Guide. Pub. 225, Farmer's Tax Guide.an individual Pub. 505, Tax Withholding and Estimated Tax.required to pay excisetaxes Pub. 510, Excise Taxes.Page 2Although we can’t respond individually toeach comment received, we do appreciate yourfeedback and will consider your comments andsuggestions as we revise our tax forms, instructions, and publications. Do not send tax questions, tax returns, or payments to the above address.Tax Questions. If you have a tax questionnot answered by this publication, checkIRS.gov and How To Get Tax Help at the end ofthis publication.Ordering tax forms, instructions, andpublications. Go to IRS.gov/OrderForms toorder current forms, instructions, and publications; call 800-829-3676 to order prior-yearforms and instructions. The IRS will processyour order for forms and publications as soonas possible. Do not resubmit requests you’vealready sent us. You can get forms and publications faster online.Background Informationfor Using the TaxCalendarsThe following brief explanations may be helpfulto you in using the tax calendars.IRS e-services make taxes easier. Businesses can enjoy the benefits of filing and paying their federal taxes electronically. Whetheryou rely on a tax professional or handle yourown taxes, the IRS offers you convenient programs to make taxes easier. You can e-file your Form 1040 or Form1040-SR; certain business tax returnssuch as Forms 1120, 1120-S, and 1065;certain employment tax returns such asForms 940 and 941; certain excise tax returns such as Forms 720, 2290, and 8849;and Form 1099 and other information returns. Go to IRS.gov/Efile for more information. You can pay taxes online or by phone using the Electronic Federal Tax PaymentSystem (EFTPS). For detailed informationabout using this free service, see Electronic deposit requirement, later.Use these electronic options to make filingand paying taxes easier. For more informationon electronic payments, go to IRS.gov/Payments.Tax deposits. Some taxes can be paid withthe return on which they are reported. However,in many cases, you have to deposit the tax before the due date for filing the return. Tax deposits are figured for periods of time that areshorter than the time period covered by the return. See Pub. 15 for the employment tax deposit rules. For the excise tax deposit rules, seePub. 510 or the Instructions for Form 720.Electronic deposit requirement. Youmust use electronic funds transfer (EFT) tomake all federal tax deposits. Generally, anEFT is made using EFTPS. If you don't want touse EFTPS, you can arrange for your tax professional, financial institution, payroll service, orPublication 509 (2021)
other trusted third party to make electronic deposits on your behalf. EFTPS is a free serviceprovided by the Department of the Treasury.Services provided by your tax professional, financial institution, payroll service, or other thirdparty may have a fee.To get more information or to enroll inEFTPS, go to EFTPS.gov or call 800-555-4477or 800-733-4829 (TTY/TDD). Additional information about EFTPS is also available in Pub.966.If you fail to timely, properly, and fullymake your federal tax deposit, you mayCAUTION be subject to a failure-to-deposit penalty. For an EFTPS deposit to be on time, youmust submit the deposit by 8 p.m. Eastern timethe day before the date the deposit is due.!Use of private delivery services. You canuse certain private delivery services (PDSs)designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returnsand payments.Go to IRS.gov/PDS for the current list ofdesignated PDSs. For the IRS mailing addressto use if you’re using a PDS, go to IRS.gov/PDSstreetAddresses. Select the mailing address listed on the webpage that is in the samestate as the address to which you would mailthe return without a payment, as shown in theinstructions for your tax return.The PDS can tell you how to get writtenproof of the mailing date.!CAUTIONSaturday, Sunday, or legal holiday. Generally, if a due date for performing any act for taxpurposes falls on a Saturday, Sunday, or legalholiday, the act is considered to be performedtimely if it is performed no later than the nextday that isn't a Saturday, Sunday, or legal holiday. The term “legal holiday” means any legalholiday in the District of Columbia. The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. But you must make any adjustments forstatewide legal holidays, as discussed later.!CAUTIONAn exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar.Legal holidays. Legal holidays occurring in2021 are listed below. January 1—New Year's Day January 18—Birthday of Martin LutherKing, Jr. January 20—Inauguration Day February 15—Washington's Birthday April 16—District of Columbia Emancipation Day May 31—Memorial Day July 5—Independence Day (observed) September 6—Labor Day October 11—Columbus Day November 11—Veterans Day November 25—Thanksgiving Day December 24—Christmas Day (observed) December 31—New Year’s Day 2022 (observed)Statewide legal holidays. In general, astatewide legal holiday delays a due date for filing a return only if the IRS office where you'rerequired to file is located in that state. For individuals, a statewide legal holiday also delays adue date for filing a return for residents of thatstate. A statewide legal holiday doesn't delay adue date for making a federal tax deposit.Penalties. Whenever possible, you shouldtake action before the listed due date. If you’relate, you may have to pay a penalty as well asinterest on any overdue taxes.Be sure to follow all the tax laws that applyto you. In addition to civil penalties, criminalpenalties may be imposed for intentionally notpaying taxes, for intentionally filing a false return, or for not filing a required return.Publication 509 (2021)dress.PDSs can't deliver items to P.O. boxes.You must use the U.S. Postal Serviceto mail any item to an IRS P.O. box ad-General Tax CalendarThis tax calendar has the due dates for 2021that most taxpayers will need. Employers andpersons who pay excise taxes should also usethe Employer's Tax Calendar and the ExciseTax Calendar, later.Fiscal-year taxpayers. If you file your incometax return for a fiscal year rather than the calendar year, you must change some of the dates inthis calendar. These changes are described under Fiscal-Year Taxpayers at the end of this calendar.First QuarterThe first quarter of a calendar year is made upof January, February, and March.January 11Employees who work for tips.If you received 20 or more in tips during December,report them to your employer. You can useForm 4070.January 15Individuals.Make a payment of your estimated tax for 2020 if you didn't pay your income tax for the year through withholding (ordidn't pay in enough tax that way). Use Form1040-ES. This is the final installment date for2020 estimated tax payments. However, youdon't have to make this payment if you fileyour 2020 return (Form 1040 or Form1040-SR) and pay any tax due by February1, 2021.Farmers and fishermen.Pay your estimated tax for 2020 using Form 1040-ES. Youhave until April 15 to file your 2020 incometax return (Form 1040 or Form 1040-SR). Ifyou don't pay your estimated tax by January15, you must file your 2020 return and payany tax due by March 1, 2021, to avoid anestimated tax penalty.February 1Individuals who must make estimated taxpayments.If you didn't pay your last installment of estimated tax by January 15, youmay choose (but aren't required) to file yourincome tax return (Form 1040 or Form1040-SR) for 2020 by February 1. Filing yourreturn and paying any tax due by February 1prevents any penalty for late payment of thelast installment. If you can't file and pay yourtax by February 1, file and pay your tax byApril 15.All businesses.Give annual informationstatements to recipients of certain paymentsyou made during 2020. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient.Payments that may be covered include thefollowing. Cash payments for fish (or other aquaticlife) purchased from anyone engaged inthe trade or business of catching fish. Compensation for workers who aren'tconsidered employees (including fishingboat proceeds to crew members). Dividends and other corporate distributions. Interest. Rent. Royalties. Payments of Indian gaming profits totribal members. Profit-sharing distributions. Retirement plan distributions. Original issue discount. Prizes and awards. Medical and health care payments. Debt cancellation (treated as payment todebtor). Cash payments over 10,000. See theForm 8300 instructions.See the General Instructions for CertainInformation Returns for information on whatpayments are covered, how much the payment must be before a statement is required,which form to use, when to file, and extensions of time to provide statements to theIRS. Forms 1099-B, Proceeds From Brokerand Barter Exchange Transactions, 1099-S,Proceeds From Real Estate Transactions,and certain reporting on Form 1099-MISC,Miscellaneous Income, are due to recipientsby February 16.Payersof nonemployee compensation.File Form 1099-NEC for nonemployeecompensation paid in 2020.February 10Employees who work for tips.If you received 20 or more in tips during January, report them to your employer. You can useForm 4070.February 16Individuals.If you claimed exemptionfrom income tax withholding last year on theForm W-4 you gave your employer, you mustPage 3
file a new Form W-4 by this date to continueyour exemption for another year.All businesses.Give annual informationstatements to recipients of certain paymentsyou made during 2020. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient.This due date applies only to the followingtypes of payments. All payments reported on Form 1099-B. All payments reported on Form 1099-S. Substitute payments reported in box 8 orgross proceeds paid to an attorney reported in box 10 of Form 1099-MISC.Shareholder's Share of Income, Deductions,Credits, etc., or substitute Schedule K-1(Form 1120-S).To request an automatic 6-month extensionof time to file the return, file Form 7004 and deposit what you estimate you owe in tax. Then,file the return; pay any tax, interest, and penalties due; and provide each shareholder with acopy of their Schedule K-1 (Form 1120-S) bySeptember 15.cash wages of 1,000 or more in any calendar quarter of 2019 or 2020 to household employees. Also, report any income tax youwithheld for your household employees. Formore information, see Pub. 926.S corporation election.File Form 2553to elect to be treated as an S corporation beginning with calendar year 2021. If Form2553 is filed late, S corporation treatment willbegin with calendar year 2022.Corporations.File a 2020 calendar yearincome tax return (Form 1120) and pay anytax due. If you want an automatic 6-monthextension of time to file the return, file Form7004 and deposit what you estimate you owein taxes.Deposit the first installment of estimated income tax for 2021. A worksheet, Form 1120-W,is available to help you estimate your tax for theyear.March 1March 31May 10All businesses.File information returns(for example, certain Forms 1099) for certainpayments you made during 2020. These payments are described under All businessesunder February 1, earlier. However, Form1099-NEC reporting nonemployee compensation must be filed by February 1. There aredifferent forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type ofpayment. See the General Instructions forCertain Information Returns for informationon what payments are covered, how muchthe payment must be before a return is required, which form to use, and extensions oftime to file.If you file Forms 1097, 1098, 1099 (except aForm 1099-NEC reporting nonemployee compensation), 3921, 3922, or W-2G electronically,your due date for filing them with the IRS will beextended to March 31. The due date for givingthe recipient these forms generally remainsFebruary 1.Electronic filing of Forms 1097, 1098, 1099,3921, 3922, and W-2G.File Forms1097, 1098, 1099 (except a Form 1099-NECreportingnonemployeecompensation),3921, 3922, and W-2G with the IRS. This duedate applies only if you file electronically.Otherwise, see All businesses under March1, earlier.The due date for giving the recipient theseforms generally remains February 1.For information about filing Forms 1097,1098, 1099, 3921, 3922, and W-2G electronically, see Pub. 1220.Employees who work for tips.If you received 20 or more in tips during April, reportthem to your employer. You can use Form4070.Farmers and fishermen.File your 2020income tax return (Form 1040 or Form1040-SR) and pay any tax due. However,you have until April 15 to file if you paid your2020 estimated tax by January 15, 2021.March 10Employees who work for tips.If you received 20 or more in tips during February,report them to your employer. You can useForm 4070.March 15Partnerships.File a 2020 calendar yearreturn (Form 1065). Provide each partnerwith a copy of their Schedule K-1 (Form1065), Partner's Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1065).To request an automatic 6-month extensionof time to file the return, file Form 7004. Then,file the return and provide each partner with acopy of their final or amended (if required)Schedule K-1 (Form 1065) by September 15.S corporations.File a 2020 calendar yearincome tax return (Form 1120-S) and pay anytax due. Provide each shareholder with acopy of their Schedule K-1 (Form 1120-S),Page 4Second QuarterThe second quarter of a calendar year is madeup of April, May, and June.April 12Employees who work for tips.If you received 20 or more in tips during March, report them to your employer. You can useForm 4070.April 15Individuals.File a 2020 Form 1040 orForm 1040-SR and pay any tax due. If youwant an automatic 6-month extension of timeto file the return, file Form 4868 and pay whatyou estimate you owe in tax to avoid penalties and interest. For more information, seeForm 4868. Then, file Form 1040 or Form1040-SR by October 15.If you’re not paying your 2021 income taxthrough withholding (or won't pay in enough taxduring the year that way), pay the first installment of your 2021 estimated tax. Use Form1040-ES. For more information, see Pub. 505.Household employers.If you paid cashwages of 2,200 or more in 2020 to a household employee, you must file Schedule H(Form 1040), Household Employment Taxes.If you’re required to file a federal income taxreturn (Form 1040 or Form 1040-SR), fileSchedule H (Form 1040) with the return andreport any household employment taxes. Report any federal unemployment (FUTA) taxon Schedule H (Form 1040) if you paid totalJune 10Employees who work for tips.If you received 20 or more in tips during May, reportthem to your employer. You can use Form4070.June 15Individuals.If you’re a U.S. citizen or resident alien living and working (or on militaryduty) outside the United States and PuertoRico, file Form 1040 or Form 1040-SR andpay any tax, interest, and penalties due. Otherwise, see Individuals under April 15, earlier.If you want additional time to file your return,file Form 4868 to obtain 4 additional monthsto file and pay what you estimate you owe intax to avoid penalties and interest. Then, fileForm 1040 or Form 1040-SR by October 15.However, if you’re a participant in a combatzone, you may be able to further extend the filing deadline. See Pub. 3, Armed Forces' TaxGuide.Individuals.Make a payment of your2021 estimated tax if you’re not paying yourincome tax for the year through withholding(or won't pay in enough tax that way). UseForm 1040-ES. This is the second installmentdate for estimated tax in 2021. For more information, see Pub. 505.Corporations.Deposit the second installment of estimated income tax for 2021. Aworksheet, Form 1120-W, is available to helpyou estimate your tax for the year.Third QuarterThe third quarter of a calendar year is made upof July, August, and September.July 12Employees who work for tips.If you received 20 or more in tips during June, reportthem to your employer. You can use Form4070.Publication 509 (2021)
August 10Employees who work for tips.If you received 20 or more in tips during July, reportthem to your employer. You can use Form4070.September 10Employees who work for tips.If you received 20 or more in tips during August, report them to your employer. You can useForm 4070.September 15Individuals.Make a payment of your2021 estimated tax if you’re not paying yourincome tax for the year through withholding(or won't pay in enough tax that way). UseForm 1040-ES. This is the third installmentdate for estimated tax in 2021. For more information, see Pub. 505.Partnerships.File a 2020 calendar yearreturn (Form 1065). This due date appliesonly if you timely requested an automatic6-month extension. Otherwise, see Partnerships under March 15, earlier. Provide eachpartner with a copy of their final or amendedSchedule K-1 (Form 1065) or substituteSchedule K-1 (Form 1065).S corporations.File a 2020 calendar yearincome tax return (Form 1120-S) and pay anytax, interest, and penalties due. This duedate applies only if you timely requested anautomatic 6-month extension of time to filethe return. Otherwise, see S corporations under March 15, earlier. Provide each shareholder with a copy of their final or amendedSchedule K-1 (Form 1120-S) or substituteSchedule K-1 (Form 1120-S).Corporations.Deposit the third installment of estimated income tax for 2021. Aworksheet, Form 1120-W, is available to helpyou estimate your tax for the year.Fourth QuarterThe fourth quarter of a calendar year is madeup of October, November, and December.October 12Employees who work for tips.If you received 20 or more in tips during September,report them to your employer. You can useForm 4070.October 15Individuals.If you have an automatic6-month extension to file your income tax return for 2020, file Form 1040 or Form1040-SR and pay any tax, interest, and penalties due.Corporations.File a 2020 calendar yearincome tax return (Form 1120) and pay anytax, interest, and penalties due. This duedate applies only if you timely requested anPublication 509 (2021)automatic 6-month extension. Otherwise, seeCorporations under April 15, earlier.November 10Employees who work for tips.If you received 20 or more in tips during October, report them to your employer. You can useForm 4070.December 10Employees who work for tips.If you received 20 or more in tips during November,report them to your employer. You can useForm 4070.December 15Corporations.Deposit the fourth installment of estimated income tax for 2021. Aworksheet, Form 1120-W, is available to helpyou estimate your tax for the year.Fiscal-Year TaxpayersIf you use a fiscal year (rather than the calendaryear) as your tax year, you should change someof the dates in this calendar. Use the followinggeneral guidelines to make these changes.The 3 months that make up each quarTIP ter of a fiscal year may be differentfrom those of each calendar quarter,depending on when the fiscal year begins. Also,see Saturday, Sunday, or legal holiday, earlier.IndividualsForm 1040 or Form 1040-SR. This form isdue on the 15th day of the 4th month after theend of your tax year. Form 4868 is used to request an extension of time to file Form 1040 orForm 1040-SR.Estimated tax payments (Form 1040-ES).Payments are due on the 15th day of the 4th,6th, and 9th months of your tax year and on the15th day of the 1st month after your tax yearends.PartnershipsForm 1065. This form is due on the 15th day ofthe 3rd month after the end of the partnership'stax year. Provide each partner with a copy oftheir Schedule K-1 (Form 1065) or substituteSchedule K-1 (Form 1065) by the 15th day ofthe 3rd month after the end of the partnership'stax year. Form 7004 is used to request an automatic 6-month extension of time to file Form1065.Corporations and S CorporationsForm 1120 (or Form 7004). This form is dueon the 15th day of the 4th month after the end ofthe corporation’s tax year. However, a corporation with a fiscal tax year ending June 30 mustfile by the 15th day of the 3rd month after theend of its tax year. A corporation with a shorttax year ending anytime in June will be treatedas if the short year ended on June 30, and mustfile by the 15th day of the 3rd month after theend of its tax year.Form 7004 is used to request an automatic6-month extension of time to file Form 1120.However, corporations with a fiscal tax yearending June 30, or a short tax year treated as ifthe short year ended June 30, will use Form7004 to request an automatic 7-month extension of time to file Form 1120.Form 1120-S (or Form 7004). This form isdue on the 15th day of the 3rd month after theend of the corporation's tax year. Provide eachshareholder with a copy of their Schedule K-1(Form 1120-S) by the 15th day of the 3rd monthafter the end of the corporation's tax year. Form7004 is used to request an automatic 6-monthextension of time to file Form 1120-S.Estimated tax payments. Payments are dueon the 15th day of the 4th, 6th, 9th, and 12thmonths of the corporation's tax year.Form 2553. This form is used to choose S corporation treatment. It is due no more than 2months and 15 days after the beginning of thetax year the election is to take effect or at anytime during the preceding tax year.Employer's TaxCalendarThis tax calendar covers various due dates ofinterest to employers. Principally, it covers thefollowing federal taxes. Income tax you withhold from your employees' wages or from nonpayroll amountsyou pay out. Social security and Medicare taxes (FICAtaxes) you withhold from your employees'wages and the social security and Medicare taxes you must pay as an employer. Federal unemployment (FUTA) tax youmust pay as an employer.The calendar lists due dates for filing returnsand for making deposits of these three taxesthroughout the year. Use this calendar withPub. 15, which gives the deposit rules.Forms you may need. The following is a listand description of the primary employment taxforms you may need.1. Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Thisform is due the last day of the first calendar month after the calendar year ends.Use it to report the FUTA tax on wagesyou paid.2. Form 941, Employer's QUARTERLY Federal Tax Return. This form is due the lastday of the first calendar month after thecalendar 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 householdemployees.3. Form 943, Employer's Annual Federal TaxReturn for Agricultural Employees. Thisform is due the last day of the firstPage 5
calendar month after the calendar yearends. Use it to report social security andMedicare taxes and withheld income taxeson wages if your employees are farmworkers.4. Form 944, Employer's ANNUAL FederalTax Return. This form is due the last dayof the first calendar month after the calendar year ends. Certain small employersuse it instead of Form 941 to report socialsecurity and Medicare taxes and withheldincome tax.5. Form 945, Annual Return of Withheld Federal Income Tax. This form is due the lastday of the first calendar month after thecalendar year ends. Use it to report income tax withheld on all nonpayroll items.A list of nonpayroll items is available in theInstructions for Form 945.Fiscal-year taxpayers. The dates in this cale
a. General Tax Calendar, b. Employer's Tax Calendar, and c. Excise Tax Calendar. 3. A table showing the semiweekly deposit due dates for payroll taxes for 2021. Most of the due dates discussed in this pub-lication are also included in the online IRS Tax Calendar for Businesses and Self-Employed, available at IRS.gov/TaxCalendar. The online
IRS Exemption Letters IRS General Information Letters IRS Procedural Forms & Analysis (Saltzman & Saltzman) IRS Practice and Procedure (Saltzman & Book) IRS Program Manager: Technical Assistance IRS Publications IRS Response Library IRS Technical Assistance IRS Telephone Directory ISP Materials
Publication 54 Cat. No. 14999E Tax Guide for U.S. Citizens and Resident Aliens Abroad For use in preparing 2015 Returns Get forms and other information faster and easier at: IRS.gov (English) IRS.gov/Spanish (Español) IRS.gov/Chinese (中文) IRS.gov/Korean (한국어) IRS.gov/Russian (Pусский)
This manual is a user s guide for the following ITO blower models: IRS-32A, IRS-40A, IRS-50H/ L, IRS-65H/L, IRS-80H/L, IRS-100L, IRS-125R/L, and IRS-150R/L. Blowers are designed so that atmospheric pressure is maintained on the suction side, and pressure
Gallup Class F Salt River Materials Group- Phoenix Cement Company 509 12/2/2014 ADVA 140M GCP Applied Technologies Inc. 509 5/24/2016 Sikament 686 Sika Corporation 509 4/30/2015 PS 1679 Admixture BASF Corporation 509 9/14/2015 Zyla 630 GCP Applied Technologies Inc. 509 6/6/2016 ADVA 140M W R Grace & Co. 509 11/25/2014
Internal Revenue Service Publication 529 Cat. No. 15056o Miscellaneous Deductions For use in preparing 2014 Returns Get forms and other information faster and easier at: IRS.gov (English) IRS.gov/Spanish (Español) IRS.gov/Chinese (中文) IRS.gov/Korean (한국어) IRS.gov/R
New York State Withholding Tax Tables and Methods Effective July 1, 2021 The information presented is current as of the publication’s print date. Visit our website at www.tax.ny.gov for up-to-date information.File Size: 278KBPage Count: 22Explore further2020 tax tableswww.tax.ny.gov2021 Income Tax Withholding Tables Changes & Exampleswww.patriotsoftware.comWithholding tax forms 2020–2021 - current periodwww.tax.ny.govWithholding tax amount to deduct and withholdwww.tax.ny.govWithholding taxwww.tax.ny.govRecommended to you b
How do I access my e-File Application Summary from IRS e-Services? 1. Go to irs.gov, and select Tax Pros (located in the top-right) to open the Tax Professionals page. 2. . IRS e-Services Help Desk — (866) 255-0654 (for information regarding your IRS account) IRS Online Services Information Hotline —
The Baldrige Education Criteria for Performance Excellence Framework Empirical test and validation Masood Abdulla Badri and Hassan Selim Department of Business Administration, College of Business .
