A practical calendar of federal payroll deposits and returns (941, 944, 940), W-2/W-3 and 1099 due dates, California EDD (DE 9 / DE 88), entity returns (1120 / 1120-S), Statement of Information, and official filing websites.
WorkMinty publishes general educational information for small business owners. It is not tax, legal, or accounting advice. Tax rules change and vary by state and situation. Consult a qualified CPA, enrolled agent, or attorney before making decisions or responding to a government audit.
Educational only · Last reviewed July 13, 2026
Educational guide · Last reviewed July 13, 2026: Deadlines change by year, weekend/holiday rules, and your facts. Confirm dates on official agency sites (linked below) and with a CPA or enrolled agent before you file or deposit. WorkMinty prepares summaries in Payroll Calculator and ClearLedger—it does not e-file or pay taxes for you.
Subscribe or download these deadlines:
| Action | Link |
|---|---|
| Subscribe (updates automatically) | Prefer this for Google Calendar / Outlook — see steps below. Live feed: https://www.workminty.com/api/calendars/tax-deadlines |
One-time download (.ics) | Download calendar file |
The live feed regenerates deadlines for the current year and rolls forward roughly two years. Treat every event as a reminder—weekend/holiday shifts (beyond simple Sat/Sun) and your deposit schedule can move real due dates.
https://www.workminty.com/api/calendars/tax-deadlineswebcal://www.workminty.com/api/calendars/tax-deadlines.ics file.The calendar includes Form 941/940/944, W-2/1099-NEC, 1120/1120-S/1065, estimated-tax dates, California DE 9 / DE 88 reminders, and a mid-year SOS Statement of Information nudge. It does not include payday-specific semiweekly deposit dates.
Small businesses usually juggle three layers:
If a due date falls on a Saturday, Sunday, or legal holiday, the timely date is generally the next business day (federal and California commonly follow this rule—always verify for that form).
Filing a return is not the same as depositing tax. For Forms 941/944 (and similar), the IRS assigns a deposit schedule based on a lookback period of prior liability:
| Schedule | How you qualify (general rule) | When deposits are due |
|---|---|---|
| Monthly | ≤ $50,000 tax liability in the lookback period | By the 15th of the month after the month wages were paid |
| Semiweekly | > $50,000 in the lookback period | Paydays Wed–Fri → deposit by the following Wednesday; paydays Sat–Tue → deposit by the following Friday |
| Next-day | You accumulate $100,000+ tax liability on any day in a deposit period | Deposit by the next business day (you also become a semiweekly depositor) |
Where to deposit: EFTPS (Electronic Federal Tax Payment System). Enroll before you need it—enrollment is not instant.
Official references:
Very small employers can sometimes pay with the return; that is an exception—confirm in Pub. 15.
Reports federal income tax withheld, Social Security, and Medicare for most employers.
| Quarter | Quarter ends | Form 941 due |
|---|---|---|
| Q1 Jan–Mar | March 31 | April 30 |
| Q2 Apr–Jun | June 30 | July 31 |
| Q3 Jul–Sep | September 30 | October 31 |
| Q4 Oct–Dec | December 31 | January 31 |
10-day filing extension: If you timely deposited all taxes for the quarter, you may file by the 10th day of the second month after quarter-end (for example, May 10 for Q1).
Where to file / pay:
For employers the IRS notifies to file annually instead of 941 (typically very low employment tax liability).
| Form | Due |
|---|---|
| Form 944 | January 31 after the calendar year |
Same deposit-schedule concepts apply unless you qualify to pay with the return. See Instructions for Form 944.
| Form | Due |
|---|---|
| Form 940 | January 31 |
If FUTA deposits for the year were timely and complete, you may file by February 10.
FUTA deposits (often quarterly): If undeposited FUTA for a quarter exceeds $500, deposit by the last day of the month following that quarter (April 30, July 31, October 31, January 31). Under $500, you can carry forward until you hit the threshold or year-end. See Form 940 instructions and Pub. 15.
Where: File with IRS; deposit via EFTPS.
Use when you withhold federal income tax on nonpayroll amounts (for example backup withholding, certain pensions)—not regular wages reported on 941.
| Form | Due |
|---|---|
| Form 945 | January 31 |
See Instructions for Form 945.
| Action | Deadline (typical) | Where |
|---|---|---|
| Give employees Copy B/C of Form W-2 | January 31 | To each employee |
| File Copy A of Forms W-2 + Form W-3 with SSA | January 31 | SSA Business Services Online (BSO) for e-file; paper only if allowed and mailed per SSA/IRS instructions |
Do not send W-2 Copy A to the IRS—wage statements go to the Social Security Administration. Furnish employee copies on time even if you e-file later through an approved channel (deadlines are aligned for most filers).
Reference: IRS About Form W-2 · SSA employer W-2 filing
Common small-business forms:
| Form | What it covers | Recipient copy | File with IRS (general) |
|---|---|---|---|
| 1099-NEC | Nonemployee compensation (contractors) | January 31 | January 31 |
| 1099-MISC | Rents, prizes, other reportable amounts (not NEC) | January 31 (most) | February 28 paper / March 31 electronic (confirm current year instructions) |
| 1099-INT / 1099-DIV | Interest / dividends (if applicable) | January 31 | Paper Feb 28 / e-file Mar 31 (confirm) |
| 1096 | Paper transmittal of 1099s | — | With paper 1099 packages |
Where to file 1099s:
California tip: State copies / e-file rules may differ—check FTB and EDD e-Services for what you must send the state.
New hire / contractor reporting (CA): Report new employees on DE 34 and many independent contractors on DE 542 within EDD time limits (often 20 days)—see EDD Required Filings, not only year-end.
California employers generally must e-file and e-pay through e-Services for Business.
| Forms | Periods | Due (timely) | Delinquent if not filed by (typical) |
|---|---|---|---|
| DE 9 + DE 9C | Each calendar quarter | Jan 1, Apr 1, Jul 1, Oct 1 | Last day of the month after quarter-end (e.g., Jan 31, Apr 30, Jul 31, Oct 31)—confirm EDD Payroll Tax Calendar each year |
Even with no wages, you usually must still file DE 9 / DE 9C while the account is open.
| Deposit style | Typical timing |
|---|---|
| DE 88 Monthly | Due the 15th of the following month (confirm calendar) |
| DE 88 Quarterly | With the quarterly package when your threshold allows quarterly deposits |
Thresholds and escalation to next-day / more frequent deposits can apply when withholdings are large—follow DE 44 California Employer’s Guide and your e-Services notices.
Official calendar: EDD Payroll Tax Due Dates Calendar
Required filings overview: EDD Required Filings and Due Dates
Calendar-year deadlines (fiscal-year filers use the 15th day of the 3rd/4th month after year-end, depending on entity):
| Form | Entity | Typical calendar-year due date |
|---|---|---|
| 1120-S | S corporation | March 15 |
| 1065 | Partnership / many LLCs taxed as partnerships | March 15 |
| 1120 | C corporation | April 15 |
| 1040 + Schedules (Schedule C, etc.) | Sole prop / disregarded LLC on individual return | April 15 |
Extensions: Form 7004 (entities) or 4868 (individuals) generally extends filing, not the time to pay estimated tax due.
Where: IRS Business Tax Account / e-file; instructions on each form page.
Estimated taxes: Individuals use 1040-ES (typically Apr 15, Jun 15, Sep 15, Jan 15). Corporations use 1120-W estimated method—confirm with a CPA.
California-registered entities almost always have franchise / income tax obligations separate from federal 1120/1120-S.
| Common item | Typical timing / notes |
|---|---|
| Minimum franchise tax (many corps/LLCs) | Often $800 annual (exceptions exist for first-year LLCs—verify current law) |
| Form 100 / 100S / 568 etc. | Generally aligned with federal (e.g., S corp March 15, C corp April 15 for calendar year)—confirm FTB |
| Pass-through entity elective tax (PTE) | Optional election with its own payment / filing calendar—see FTB and your CPA |
Portal: FTB MyFTB · Business e-file and payment pages on ftb.ca.gov
Not a tax return—keeps your entity in good standing.
| Entity type | Cadence | When |
|---|---|---|
| Corporation | Generally every two years | Due in a window tied to the anniversary month of incorporation (SOS publishes exact timing) |
| LLC | Generally every two years | Due in the anniversary month of filing Articles of Organization |
File online via bizfile Online (California Secretary of State). Late filings can add penalties and, eventually, suspension.
Also track registered agent address changes promptly with SOS.
| Item | Why it matters | Starting point |
|---|---|---|
| Sales & use tax (CA CDTFA) | Periodic returns if you sell taxable goods/services | CDTFA |
| Local business license / city tax | Annual renewal by city/county | Your city finance department |
| Workers’ compensation | Continuous coverage for employees | Your carrier / DIR resources |
| Benefit plan Form 5500 | Due 7 months after plan year-end if you sponsor a plan | EFAST2 |
| Affordable Care Act forms (1094-C / 1095-C) | Applicable large employers | IRS ACA pages |
| BOIR / beneficial ownership | Corporate Transparency Act rules have changed—confirm current FinCEN requirements with counsel before assuming filing is needed | FinCEN BOI |
Use this as a memory jog—not a substitute for your deposit schedule.
| Month | Typical focus |
|---|---|
| January | W-2 to employees & SSA; 1099-NEC; Form 940; Form 944 (if required); Q4 Form 941; CA DE 9/9C for Q4; start FTB/federal prep |
| February | Finish late information returns if any; FUTA deposit catch-up if applicable |
| March | 1120-S / 1065 (calendar year); CA SI anniversary windows may fall here |
| April | 1120 / 1040; Q1 Form 941; CA DE 9/9C Q1 package; estimated tax payments |
| July | Q2 Form 941; CA DE 9/9C Q2 |
| September | Individual estimated tax (typical); Q3 prep |
| October | Q3 Form 941; CA DE 9/9C Q3 |
| Throughout | EFTPS / DE 88 deposits; DE 34 / DE 542 as you hire |
Federal
California
WorkMinty does not transmit deposits to EFTPS/EDD or e-file returns on your behalf in the current product.
Use Reports for Form 941 totals, Schedule B worksheet, California DE-88, W-2 box summaries, and optional Form 941 PDF via PDFusion—preparation, not e-file.
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