K. W. “Hutch” Hutchinson, CPA, CFP®

Providing solutions to your taxing problems

Tax Calendar

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JUNE 2021

Tuesday, 6/1/2021
  • File Form 2290 and pay the tax for vehicles first used during April.
  • File Form 730 and pay the tax on wagers accepted during April.
Thursday, 6/3/2021
  • Deposit payroll tax for payments on May 26-28 if the semiweekly deposit rule applies.
Friday, 6/4/2021
  • Deposit payroll tax for payments on May 29 – Jun 1 if the semiweekly deposit rule applies.
Wednesday, 6/9/2021
  • Deposit payroll tax for payments on Jun 2-4 if the semiweekly deposit rule applies.
Thursday, 6/10/2021
  • Employers: Employees are required to report to you tips of $20 or more earned during May.
Friday, 6/11/2021
  • Deposit payroll tax for payments on Jun 5-8 if the semiweekly deposit rule applies.
Tuesday, 6/15/2021
  • Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
  • Corporations: Deposit the second installment of your 2021 estimated tax.
  • Individuals: Pay the second installment of 2021 estimated tax – Use Form 1040-ES.
  • Individuals living outside the U.S.: File Form 3520. For automatic 4 month extension, file an income tax return extension, Form 4868.
  • Individuals living outside the U.S.: File Form 1040 or 1040-SR and pay any tax, interest, and penalties due. For automatic extension of 4 months file form 4868 and deposit estimated tax.
  • Non-Resident Alien individuals who DID NOT receive wages as an employee subject to U.S. income tax: File Form 1040NR or 1040NR-EZ.  For an automatic extension, file Form 4868
  • Tax Exempt Orgs: Deposit Estimated Tax for 2nd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
  • Deposit payroll tax for May if the monthly deposit rule applies.
  • Partnerships: File Form 8804 and Forms 8805 for a calendar year entity that keeps its records and books of account outside the United States and Puerto Rico.
Wednesday, 6/16/2021
  • Deposit payroll tax for payments on Jun 9-11 if the semiweekly deposit rule applies.
Friday, 6/18/2021
  • Deposit payroll tax for payments on Jun 12-15 if the semiweekly deposit rule applies.
Wednesday, 6/23/2021
  • Deposit payroll tax for payments on Jun 16-18 if the semiweekly deposit rule applies.
Friday, 6/25/2021
  • Deposit payroll tax for payments on Jun 19-22 if the semiweekly deposit rule applies.
Wednesday, 6/30/2021
  • File Form 730 and pay the tax on wagers accepted during May.
  • File Form 2290 and pay the tax for vehicles first used during May.
  • Deposit payroll tax for payments on Jun 23-25 if the semiweekly deposit rule applies.

JULY 2021

Thursday, 7/1/2021
  • File Form 11-C to register and pay annual tax if you are in the business of taking wagers.
Friday, 7/2/2021
  • Deposit payroll tax for payments on Jun 26-29 if the semiweekly deposit rule applies.
Thursday, 7/8/2021
  • Deposit payroll tax for payments on Jun 30 – Jul 2 if the semiweekly deposit rule applies.
Friday, 7/9/2021
  • Deposit payroll tax for payments on Jul 3-6 if the semiweekly deposit rule applies.
Monday, 7/12/2021
  • Employers: Employees are required to report to you tips of $20 or more earned during June.
Wednesday, 7/14/2021
  • Deposit payroll tax for payments on Jul 7-9 if the semiweekly deposit rule applies.
Thursday, 7/15/2021
  • Deposit payroll tax for June if the monthly deposit rule applies.
Friday, 7/16/2021
  • Deposit payroll tax for payments on Jul 10-13 if the semiweekly deposit rule applies.
Wednesday, 7/21/2021
  • Deposit payroll tax for payments on Jul 14-16 if the semiweekly deposit rule applies.
Friday, 7/23/2021
  • Deposit payroll tax for payments on Jul 17-20 if the semiweekly deposit rule applies.
Wednesday, 7/28/2021
  • Deposit payroll tax for payments on Jul 21-23 if the semiweekly deposit rule applies.
Friday, 7/30/2021
  • Deposit payroll tax for payments on Jul 24-27 if the semiweekly deposit rule applies.

AUGUST 2021

Monday, 8/2/2021
  • Deposit FUTA owed through June if more than $500.
  • File Form 5500, 5500-EZ, 5500-SF, 5558, or 8955-SSA for calendar year 2020 employee benefit plan
  • File Form 2290 and pay the tax for vehicles first used during June.
  • File Form 941 for the second quarter.
  • File Form 720 for the second quarter.
  • File Form 730 and pay the tax on wagers accepted during June.
Wednesday, 8/4/2021
  • Deposit payroll tax for payments on Jul 28-30 if the semiweekly deposit rule applies.
Friday, 8/6/2021
  • Deposit payroll tax for payments on Jul 31 – Aug 3 if the semiweekly deposit rule applies.
Tuesday, 8/10/2021
  • File Form 941 for the second quarter if you timely deposited all required payments.
  • Employers: Employees are required to report to you tips of $20 or more earned during July.
Wednesday, 8/11/2021
  • Deposit payroll tax for payments on Aug 4-6 if the semiweekly deposit rule applies.
Friday, 8/13/2021
  • Deposit payroll tax for payments on Aug 7-10 if the semiweekly deposit rule applies.
Monday, 8/16/2021
  • File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Apr/May/Jun 2021
  • Deposit payroll tax for July if the monthly deposit rule applies.
Wednesday, 8/18/2021
  • Deposit payroll tax for payments on Aug 11-13 if the semiweekly deposit rule applies.
Friday, 8/20/2021
  • Deposit payroll tax for payments on Aug 14-17 if the semiweekly deposit rule applies.
Wednesday, 8/25/2021
  • Deposit payroll tax for payments on Aug 18-20 if the semiweekly deposit rule applies.
Friday, 8/27/2021
  • Deposit payroll tax for payments on Aug 21-24 if the semiweekly deposit rule applies.
Tuesday, 8/31/2021
  • File Form 2290 and pay the tax for vehicles first used during July.
  • File Form 730 and pay tax on wagers accepted during July.

SEPTEMBER 2021

Wednesday, 9/1/2021
  • Deposit payroll tax for payments on Aug 25-27 if the semiweekly deposit rule applies.
Friday, 9/3/2021
  • Deposit payroll tax for payments on Aug 28-31 if the semiweekly deposit rule applies.
Thursday, 9/9/2021
  • Deposit payroll tax for payments on Sep 1-3 if the semiweekly deposit rule applies.
Friday, 9/10/2021
  • Employers: Employees are required to report to you tips of $20 or more earned during August.
  • Deposit payroll tax for payments on Sep 4-7 if the semiweekly deposit rule applies.
Wednesday, 9/15/2021
  • Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
  • Withholding Agent: File calendar year Form 1042 if you timely requested a 6-month extension.
  • Foreign Trusts with a U.S. Owner: File calendar year Form 3520-A if you timely requested a 6-month extension.
  • Tax Exempt Orgs: Deposit Estimated Tax for 3rd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
  • S Corp: File calendar year Form 1120S if you timely requested a 6-month extension.
  • Individuals: Pay the third installment of your 2021 estimated tax – Use Form 1040-ES.
  • Partnerships: File calendar year Form 8804 and Forms 8805 if you timely requested a 6-month extension.
  • Deposit payroll tax for payments on Sep 8-10 if the semiweekly deposit rule applies.
  • Partnerships: File calendar year Form 1065 if you timely requested a 6-month extension.
  • Corporations: Deposit the third installment of your 2021 estimated tax.
  • Partnerships: File Form 1065 if you timely requested a 6-month extension.
  • Deposit payroll tax for Aug if the monthly deposit rule applies.
Friday, 9/17/2021
  • Deposit payroll tax for payments on Sep 11-14 if the semiweekly deposit rule applies.
Wednesday, 9/22/2021
  • Deposit payroll tax for payments on Sep 15-17 if the semiweekly deposit rule applies.
Friday, 9/24/202
  • Deposit payroll tax for payments on Sep 18-21 if the semiweekly deposit rule applies.
Wednesday, 9/29/2021
  • Deposit payroll tax for payments on Sep 22-24 if the semiweekly deposit rule applies.
Thursday, 9/30/2021
  • File Form 2290 and pay the tax for vehicles first used during August.
  • File Form 730 and pay tax on wagers accepted during August.

OCTOBER 2021

Friday, 10/1/2021
  • Deposit payroll tax for payments on Sep 25-28 if the semiweekly deposit rule applies.
Wednesday, 10/6/2021
  • Deposit payroll tax for payments on Sep 29 – Oct 1 if the semiweekly deposit rule applies.
Friday, 10/8/2021
  • Deposit payroll tax for payments on Oct 2-5 if the semiweekly deposit rule applies.
Tuesday, 10/12/2021
  • Employers: Employees are required to report to you tips of $20 or more earned during September.
Thursday, 10/14/2021
  • Deposit payroll tax for payments on Oct 6-8 if the semiweekly deposit rule applies.
Friday, 10/15/2021
  • Individuals and calendar year-end Entities: File Form 3520 if you timely requested a 4 or 6-month extension.
  • Deposit payroll tax for Sep if the monthly deposit rule applies.
  • Individuals: File Form 1040 if you timely requested a 6-month extension.
  • Corporations: File calendar year Form 1120 if you timely requested a 6-month extension.
  • Non-Resident Alien Individuals who received wages as an employee subject to U.S. income tax withholding: File Form 1040NR or 1040NR-EZ if you timely filed Form 4868.
  • Deposit payroll tax for payments on Oct 9-12 if the semiweekly deposit rule applies.
Wednesday, 10/20/2021
  • Deposit payroll tax for payments on Oct 13-15 if the semiweekly deposit rule applies.
Friday, 10/22/2021
  • Deposit payroll tax for payments on Oct 16-19 if the semiweekly deposit rule applies.
Wednesday, 10/27/2021
  • Deposit payroll tax for payments on Oct 20-22 if the semiweekly deposit rule applies.
Friday, 10/29/2021
  • Deposit payroll tax for payments on Oct 23-26 if the semiweekly deposit rule applies.

NOVEMBER 2021

Monday, 11/1/2021
  • File Form 730 and pay tax on wagers accepted during September.
  • File Form 720 for the third quarter.
  • Deposit FUTA owed through Sep if more than $500.
  • File Form 2290 and pay the tax for vehicles first used during September.
  • File Form 941 for the third quarter.
Wednesday, 11/3/2021
  • Deposit payroll tax for payments on Oct 27-29 if the semiweekly deposit rule applies.
Friday, 11/5/2021
  • Deposit payroll tax for payments on Oct 30 – Nov 2 if the semiweekly deposit rule applies.
Wednesday, 11/10/2021
  • File Form 941 for the third quarter if you timely deposited all required payments.
  • Deposit payroll tax for payments on Nov 3-5 if the semiweekly deposit rule applies.
  • Employers: Employees are required to report to you tips of $20 or more earned during October.
Monday, 11/15/2021
  • File extended Forms Forms 990, 990-EZ, 990-PF, 990-N, 990-BL, or 990-T (Trusts other than section 401(a) or 408(a) trusts) for years ending 12/31/2020
  • Deposit payroll tax for payments on Nov 6-9 if the semiweekly deposit rule applies.
  • File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Jul/Aug/Sep 2021
  • Deposit payroll tax for Oct if the monthly rule applies.
Wednesday, 11/17/2021
  • Deposit payroll tax for payments on Nov 10-12 if the semiweekly deposit rule applies.
Friday, 11/19/2021
  • Deposit payroll tax for payments on Nov 13-16 if the semiweekly deposit rule applies.
Wednesday, 11/24/2021
  • Deposit payroll tax for payments on Nov 17-19 if the semiweekly deposit rule applies.
Monday, 11/29/2021
  • Deposit payroll tax for payments on Nov 20-23 if the semiweekly deposit rule applies.
Tuesday, 11/30/2021
  • File Form 2290 and pay the tax for vehicles first used during October.
  • File Form 730 and pay tax on wagers accepted during October.

DECEMBER 2021

Wednesday, 12/1/2021
  • Deposit payroll tax for payments on Nov 24-26 if the semiweekly deposit rule applies.
Friday, 12/3/2021
  • Deposit payroll tax for payments on Nov 27-30 if the semiweekly deposit rule applies.
Wednesday, 12/8/202
  • Deposit payroll tax for payments on Dec 1-3 if the semiweekly deposit rule applies.
Friday, 12/10/2021
  • Employers: Employees are required to report to you tips of $20 or more earned during November.
  • Deposit payroll tax for payments on Dec 4-7 if the semiweekly deposit rule applies.
Wednesday, 12/15/2021
  • Deposit payroll tax for payments on Dec 8-10 if the semiweekly deposit rule applies.
  • Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
  • Non-Resident Alien individuals who DID NOT receive wages as an employee subject to U.S. income tax: File Form 1040NR or 1040NR-EZ if you timely filed Form 4868
  • Tax Exempt Orgs: Deposit Estimated Tax for 4th quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
  • Corporations: Deposit the fourth installment of your 2021 estimated tax.
  • Deposit payroll tax for Nov if the monthly deposit rule applies.
Friday, 12/17/2021
  • Deposit payroll tax for payments on Dec 11-14 if the semiweekly deposit rule applies.
Wednesday, 12/22/2021
  • Deposit payroll tax for payments on Dec 15-17 if the semiweekly deposit rule applies.
Monday, 12/27/2021
  • Deposit payroll tax for payments on Dec 18-21 if the semiweekly deposit rule applies.
Wednesday, 12/29/2021
  • Deposit payroll tax for payments on Dec 22-24 if the semiweekly deposit rule applies.
Friday, 12/31/2021
  • File Form 2290 and pay the tax for vehicles first used during November.
  • If the employer delayed paying 2020 payroll taxes, 50% of the employer share of social security tax is due by December 31, 2021.
  • Deposit payroll tax for payments on Dec 25-28 if the semiweekly deposit rule applies.
  • File Form 730 and pay tax on wagers accepted during November.