1st Quarter Estimated Payment - April 15th
2nd Quarter Estimated Payment - June 15th
3rd Quarter Estimated Payment - September 15th
4th Quarter Estimated Payment - January 15th Following Year
April 15th - Due Date or 1st Extension
August 15th - 2nd Extension
October 15th - Final Date (Return must be postmarked)
Calendar Year - March 15th or 1st Extension 6 months
Fiscal Year - 3 ½ months from year end or 1st Exension 6 months
September 15th - Final date for Calendar Year Corporation
June 15th - Minimum Tax Due - $800
April 15th - Due Date or 1st Extension - Extends for 3 months
July 15th - 2nd Extension - Extends 3 more months
February 28th
Quarterly Sales Tax Payer
1Q - April 30th
2Q - July 31st
3Q - October 31st
4Q - January 31st Following Year
 
Monthly Sales Tax Payer
Last day of the month after the period ends.
i.e. January sales tax is due by February 28th.
 
Yearly Sales Tax Payer
Last day of the month after the period ends.
i.e. January sales tax is due by February 28th.
Quarterly Deposits (941 & DE6)
Must be filed no later than:
1Q - April 30th
2Q - July 31st
3Q - October 31st
4Q - January 31st Following Year
 
Yearly Deposits (W-2's / W-3's / 940 / DE7)
Must be filed no later than:
January 31st Following Year
 
1099 Forms for Year 2004
February 5, 2005
 
2005 FEDERAL TAX DEPOSIT REQUIREMENTS
For assistance, please call the Dept. of the Treasury: 1-800-829-0115
 
Monthly Schedule Depositor - In October, the Department of the Treasury reviewed the Forms 941 you filed for the quarters ending September 30, 2003, December 31, 2003, March 31, 2004, and June 30, 2004, to determine your deposit requirements for 2005. You are a monthly depositor because your total tax liability for the four quarters was $50,000 or less. This means that when you pay wages for any one month, your deposit is due by the 15th day of the following month. It is your responsibility to verify this information against your quarterly tax records.
 
$100,000 Next Day Deposit Rule - If your accumulated Form 941 tax liability reaches $100,000 or more at any time during a calendar month, your deposit is due by the next banking day. After that, you must make your deposits semi-weekly rather than monthly. Semi-weekly means that if you pay wages on Wednesday, Thursday, or Friday, your deposit is due by the following Wednesday. If you pay wages on Saturday, Sunday, Monday, or Thursday, your deposit is due by the following Friday. If your accumulated Form 941 tax liability reaches $100,000 or more at any time during a semi-weekly period, your deposit is due the next banking day.
 
$2,500 Rule - If your total tax liability for any quarter is less than $2,500, you can pay the amount when you file your Form 941 instead of making deposits. If you're not sure your total tax liability for the quarter will be less than $2,500, deposit using the monthly rules so you won't be subject to failure to deposit penalties.
 
ELECTRONIC DEPOSIT REQUIREMENT
You must make your deposits electronically in 2005 if your total tax deposits during the 2003 calendar year exceeded $200,000, or if you were required to use the Electronic Federal Tax Payment System (EFTPS) in 2004.