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 PDF, Wage and Tax Statement Instructions PDF 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 PDF, Transmittal of Wage and Tax Statements Instructions PDF 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 PDF, Employer's Annual Federal Unemployment Tax Return Instructions PDF for Form 940 Annual return of unemployment taxes paid by organization that is subject to unemployment taxes. January 31 941 PDF, Employer's Quarterly Federal Tax Return Instructions PDF 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 PDF, Employer’s Annual Federal Tax Return Instructions PDF 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. January 31 945 PDF, Annual Return of Withheld Federal Income Tax Instructions PDF 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 PDF, Tax Calendars
