Employer's Tax Calendar

Third Quarter

The third quarter of a calendar year is made up of July, August, and September.

July 15

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

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

July 31

Social security, Medicare, and withheld income tax. File Form 941 for the second 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 August 10 to file the return.Federal unemployment tax. Deposit the tax owed through June, if more than $100.

All employers. If you maintain an employee benefit plan, such as a pension, profit-sharing, or stock bonus plan, file Form 5500, 5500–EZ, or 5500–C/R for calendar year 1997. If you use a fiscal year as your plan year, file the form by the last day of the 7th month after the plan year ends.

August 10

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

August 17

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

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

September 15

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

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

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