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Return Due Dates for Exempt Organizations: Employment Tax Returns

Use the table below to find the due dates of common employment tax returns that a tax-exempt organization must file.

 

Form Used for: When to File
I-9, Employment Eligibility Verification Verifying employment eligibility and identity of employees hired to work in the United States. Maintained in employer records.

SS-4, Application for Employer Identification Number

Identifying an entity for tax purposes. Before applying for recognition of tax exemption or filing federal tax or information returns.

W-2, Wage and Tax Statement

Instructions for Form W-2

Information return - wage payments to employees. Furnish each employee with a completed Form W-2 by January 31, and file all Forms W-2 and W-3 with the Social Security Administration by the last date of February (March 31 if filing electronically).

W-3, Transmittal of Wage and Tax Statements

Instructions for Form W-3

Transmit Forms W-2 to Social Security Administration. Furnish each employee with a completed Form W-2 by January 31, and file all Forms W-2 and W-3 with the Social Security Administration by the last date of February (March 31 if filing electronically).

940, Employer's Annual Federal Unemployment Tax Return

Instructions for Form 940

Annual return of unemployment taxes paid by organization that is subject to unemployment taxes. January 31

941, Employer's Quarterly Federal Tax Return

Instructions for Form 941

Quarterly return of FICA (Social Security and Medicare) tax on employee wages. Note: Employers who deposit tax for the quarter in full and on time have an additional 10 days to file. January 31
April 30
July 31
October 31

944, Employer’s Annual Federal Tax Return

Instructions for Form 944

Annual return of FICA (Social Security and Medicare) tax on employee wages, for small employers eligible to file the annual return. Note: Employers who deposit tax payments in full by the end of the calendar year have an additional 10 days to file.  February 2

945, Annual Return of Withheld Federal Income Tax

Instructions for Form 945

 Reporting withheld income tax, including backup withholding, from non-payroll payments.  January 31.  Filing not required for years in which there is no non-payroll tax liability.
     

Additional information

Employment Tax Exceptions and Exclusions for Exempt Organizations

Publication 509, Tax Calendars

Page Last Reviewed or Updated: 15-Oct-2014