Publication 509 - Tax Calendars - 2002 Page 7
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12April 15
Nonpayroll withholding.
If the monthly de-
quarter of 2002. Deposit any undeposited tax.
posit rule applies, deposit the tax for pay-
(If your tax liability is less than $2,500, you can
Social security, Medicare, and withheld in-
ments in June.
pay it in full with a timely filed return.) If you
deposited the tax for the quarter in full and on
come tax.
If the monthly deposit rule ap-
time, you have until November 12 to file the
plies, deposit the tax for payments in March.
July 31
return.
Nonpayroll withholding.
If the monthly de-
Social security, Medicare, and withheld in-
Federal unemployment tax.
Deposit the
posit rule applies, deposit the tax for pay-
come tax.
File Form 941 for the second
tax owed through September, if more than
ments in March.
quarter of 2002. Deposit any undeposited tax.
$100.
(If your tax liability is less than $2,500, you can
Household employers.
If you paid cash
pay it in full with a timely filed return.) If you
wages of $1,300 or more in 2001 to a house-
During November
deposited the tax for the quarter in full and on
hold employee, file Schedule H (Form 1040)
time, you have until August 12 to file the re-
with your income tax return and report any
Income tax withholding.
Ask employees
turn.
employment taxes. Report any federal unem-
whose withholding allowances will be different
ployment (FUTA) tax on Schedule H if you
Federal unemployment tax.
Deposit the
in 2003 to fill out a new Form W – 4.
paid total cash wages of $1,000 or more in
tax owed through June if more than $100.
any calendar quarter of 2001 or 2002 to
Earned income credit.
Request each eligi-
household employees. Also report any in-
All employers.
If you maintain an employee
ble employee who wants to receive advance
come tax you withheld for your household
benefit plan, such as a pension, profit-sharing,
payments of the earned income credit during
employees. For more information, see Publi-
or stock bonus plan, file Form 5500 or
the year 2003 to fill out a Form W – 5. A new
cation 926.
5500 – EZ for calendar year 2001. If you use a
Form W – 5 must be filled out each year before
fiscal year as your plan year, file the form by
any payments are made.
the last day of the seventh month after the
April 30
plan year ends.
November 12
Social security, Medicare, and withheld in-
come tax.
File Form 941 for the first quar-
August 12
Social security, Medicare, and withheld in-
ter of 2002. Deposit any undeposited tax. (If
come tax.
File Form 941 for the third
your tax liability is less than $2,500, you can
Social security, Medicare, and withheld in-
quarter of 2002. This due date applies only if
pay it in full with a timely filed return.) If you
come tax.
File Form 941 for the second
you deposited the tax for the quarter in full and
deposited the tax for the quarter in full and on
quarter of 2002. This due date applies only if
on time.
time, you have until May 10 to file the return.
you deposited the tax for the quarter in full and
on time.
November 15
Federal unemployment tax.
Deposit the
tax owed through March, if more than $100.
August 15
Social security, Medicare, and withheld in-
come tax.
If the monthly deposit rule ap-
May 10
Social security, Medicare, and withheld in-
plies, deposit the tax for payments in October.
come tax.
If the monthly deposit rule ap-
Social security, Medicare, and withheld in-
Nonpayroll withholding.
If the monthly de-
plies, deposit the tax for payments in July.
come tax.
File Form 941 for the first quar-
posit rule applies, deposit the tax for pay-
ter of 2002. This due date applies only if you
Nonpayroll withholding.
If the monthly de-
ments in October.
deposited the tax for the quarter in full and on
posit rule applies, deposit the tax for pay-
time.
ments in July.
December 16
May 15
September 16
Social security, Medicare, and withheld in-
come tax.
If the monthly deposit rule ap-
Social security, Medicare, and withheld in-
Social security, Medicare, and withheld in-
plies, deposit the tax for payments in
come tax.
If the monthly deposit rule ap-
come tax.
If the monthly deposit rule ap-
November.
plies, deposit the tax for payments in April.
plies, deposit the tax for payments in August.
Nonpayroll withholding.
If the monthly de-
Nonpayroll withholding.
If the monthly de-
Nonpayroll withholding.
If the monthly de-
posit rule applies, deposit the tax for pay-
posit rule applies, deposit the tax for pay-
posit rule applies, deposit the tax for pay-
ments in November.
ments in April.
ments in August.
Fourth Quarter
June 17
Excise Tax Calendar
The fourth quarter of a calendar year is made up
Social security, Medicare, and withheld in-
of October, November, and December.
This calendar gives the due dates for filing re-
come tax.
If the monthly deposit rule ap-
turns and making deposits of excise taxes. Use
plies, deposit the tax for payments in May.
this calendar with Publication 510, which covers
October 15
Nonpayroll withholding.
If the monthly de-
the deposit rules and the types of excise taxes
posit rule applies, deposit the tax for pay-
reported on Forms 11 – C, 720, and 730.
Social security, Medicare, and withheld in-
ments in May.
come tax.
If the monthly deposit rule ap-
Forms you may need. The following is a list
plies, deposit the tax for payments in
and description of the excise tax forms you may
Third Quarter
September.
need.
The third quarter of a calendar year is made up
Nonpayroll withholding.
If the monthly de-
1) Form 11 – C, Occupational Tax and Regis-
of July, August, and September.
posit rule applies, deposit the tax for pay-
tration Return for Wagering. Use this form
ments in September.
to register any wagering activity and to pay
July 15
a tax (called an occupational tax) on wa-
October 31
gering. File Form 11 – C if you are in the
Social security, Medicare, and withheld in-
business of accepting wagers, including
come tax.
If the monthly deposit rule ap-
Social security, Medicare, and withheld in-
conducting a wagering pool or lottery, or
plies, deposit the tax for payments in June.
come tax.
File Form 941 for the third
are an agent of someone who accepts wa-
Page 7
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