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. | January 31 |
|
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