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 StatementPDF

Instructions for Form W-2PDF

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 StatementsPDF

Instructions for Form W-3PDF

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 ReturnPDF

Instructions for Form 940PDF

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

941, Employer's Quarterly Federal Tax ReturnPDF

Instructions for Form 941PDF

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 ReturnPDF

Instructions for Form 944PDF

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 TaxPDF

Instructions for Form 945PDF

 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