July
| Tue |
1 |
File Form 11-C to register and pay annual tax if you are in the business of taking wagers. |
| Wed |
2 |
Deposit payroll tax for payments on Jun 25-27 if the semiweekly deposit rule applies. |
| Mon |
7 |
Deposit payroll tax for payments on Jun 28-Jul 1 if the semiweekly deposit rule applies. |
| Wed |
9 |
Deposit payroll tax for payments on Jul 2-4 if the semiweekly deposit rule applies. |
| Thu |
10 |
Employers: Employees are required to report to you tips of $20 or more earned during June. |
| Fri |
11 |
Deposit payroll tax for payments on Jul 5-8 if the semiweekly deposit rule applies. |
| Tue |
15 |
Deposit payroll tax for Jun if the monthly deposit rule applies. |
| Wed |
16 |
Deposit payroll tax for payments on Jul 9-11 if the semiweekly deposit rule applies. |
| Fri |
18 |
Deposit payroll tax for payments on Jul 12-15 if the semiweekly deposit rule applies. |
| Wed |
23 |
Deposit payroll tax for payments on Jul 16-18 if the semiweekly deposit rule applies. |
| Fri |
25 |
Deposit payroll tax for payments on Jul 19-22 if the semiweekly deposit rule applies. |
| Wed |
30 |
Deposit payroll tax for payments on Jul 23-25 if the semiweekly deposit rule applies. |
| Thu |
31 |
File Form 720 for the second quarter. |
| Thu |
31 |
File Form 730 and pay the tax on wagers accepted during June. |
| Thu |
31 |
File Form 2290 and pay the tax for vehicles first used during June. |
| Thu |
31 |
Employers: File Form 5500 or 5500-EZ for employee benefit plan. |
| Thu |
31 |
Deposit FUTA owed through June if more than $500. |
| Thu |
31 |
File Form 941 for the second quarter. |
August
| Fri |
1 |
Deposit payroll tax for payments on Jul 26-29 if the semiweekly deposit rule applies. |
| Wed |
6 |
Deposit payroll tax for payments on Jul 30-Aug 1 if the semiweekly deposit rule applies. |
| Fri |
8 |
Deposit payroll tax for payments on Aug 2-5 if the semiweekly deposit rule applies. |
| Mon |
11 |
Employers: Employees are required to report to you tips of $20 or more earned during July. |
| Mon |
11 |
File Form 941 for the second quarter if you timely deposited all required payments. |
| Wed |
13 |
Deposit payroll tax for payments on Aug 6-8 if the semiweekly deposit rule applies. |
| Fri |
15 |
Deposit payroll tax for Jul if the monthly deposit rule applies. |
| Fri |
15 |
Deposit payroll tax for payments on Aug 9-12 if the semiweekly deposit rule applies. |
| Wed |
20 |
Deposit payroll tax for payments on Aug 13-15 if the semiweekly deposit rule applies. |
| Fri |
22 |
Deposit payroll tax for payments on Aug 16-19 if the semiweekly deposit rule applies. |
| Wed |
27 |
Deposit payroll tax for payments on Aug 20-22 if the semiweekly deposit rule applies. |
| Fri |
29 |
Deposit payroll tax for payments on Aug 23-26 if the semiweekly deposit rule applies. |
September
| Tue |
2 |
File Form 730 and pay tax on wagers accepted during July. |
| Tue |
2 |
File Form 2290 and pay the tax for vehicles first used during July. |
| Thu |
4 |
Deposit payroll tax for payments on Aug 27-29 if the semiweekly deposit rule applies. |
| Fri |
5 |
Deposit payroll tax for payments on Aug 30-Sep 2 if the semiweekly deposit rule applies. |
| Wed |
10 |
Employers: Employees are required to report to you tips of $20 ore more earned during August. |
| Wed |
10 |
Deposit payroll tax for payments on Sep 3-5 if the semiweekly deposit rule applies. |
| Fri |
12 |
Deposit payroll tax for payments on Sep 6-9 if the semiweekly deposit rule applies. |
| Mon |
15 |
Individuals: Pay the third installment of your 2015 estimated tax. |
| Mon |
15 |
Partnerships: File Form 1065 if you timely requested a 5-month extension. |
| Mon |
15 |
Corporations: File calendar year Form 1120 or 1120S if you timely requested a 6-month extension. |
| Mon |
15 |
Corporations: Deposit the third installment of your 2015 estimated tax. |
| Mon |
15 |
Deposit payroll tax for Aug if the monthly deposit rule applies. |
| Wed |
17 |
Deposit payroll tax for payments on Sep 10-12 if the semiweekly deposit rule applies. |
| Fri |
19 |
Deposit payroll tax for payments on Sep 13-16 if the semiweekly deposit rule applies. |
| Wed |
24 |
Deposit payroll tax for payments on Sep 17-19 if the semiweekly deposit rule applies. |
| Fri |
26 |
Deposit payroll tax for payments on Sep 20-23 if the semiweekly deposit rule applies. |
| Tue |
30 |
File Form 730 and pay tax on wagers accepted during August. |
| Tue |
30 |
File Form 2290 and pay the tax for vehicles first used during August. |
IRS Circular 230 Disclaimer: To ensure compliance with IRS Circular 230, any U.S. federal tax advice provided in this communication is not intended or written to be used, and it cannot be used by the recipient or any other taxpayer (i) for the purpose of avoiding tax penalties that may be imposed on the recipient or any other taxpayer, or (ii) in promoting, marketing or recommending to another party a partnership or other entity, investment plan, arrangement or other transaction addressed herein.
