Employer's Tax Calendar

Second Quarter

The second quarter of a calendar year is made up of April, May, and June.

April 15

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in March.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in March.

April 30

Social security, Medicare, and withheld income tax. File Form 941 for the first quarter of 1998. Deposit any undeposited tax. (If the total is less than $500 and not a shortfall, you can pay it with the return.) If you have deposited the tax for the quarter in full and on time, you have until May 11 to file the return.

Federal unemployment tax. Deposit the tax owed through March, if more than $100.

May 11

Social security, Medicare, and withheld income tax. File Form 941 for the first quarter of 1998. This due date applies only if you had deposited the tax for the quarter in full and on time.

May 15

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in April.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in April.

June 15

Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in May.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in May.

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