Tax Calendar

JUNE 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.

• Deposit payroll tax for payments on May 26-28 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on May 29 – Jun 1 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Jun 2-4 if the semiweekly deposit rule applies.

• Employers: Employees are required to report to you tips of $20 or more earned during May.

• Deposit payroll tax for payments on Jun 5-8 if the semiweekly deposit rule applies.

• 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.

• Deposit payroll tax for payments on Jun 9-11 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Jun 12-15 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Jun 16-18 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Jun 19-22 if the semiweekly deposit rule applies.

• 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

• File Form 11-C to register and pay annual tax if you are in the business of taking wagers.

• Deposit payroll tax for payments on Jun 26-29 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Jun 30 – Jul 2 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Jul 3-6 if the semiweekly deposit rule applies.

• Employers: Employees are required to report to you tips of $20 or more earned during June.

• Deposit payroll tax for payments on Jul 7-9 if the semiweekly deposit rule applies.

• Deposit payroll tax for June if the monthly deposit rule applies.

• Deposit payroll tax for payments on Jul 10-13 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Jul 14-16 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Jul 17-20 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Jul 21-23 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Jul 24-27 if the semiweekly deposit rule applies.

AUGUST 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.

• Deposit payroll tax for payments on Jul 28-30 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Jul 31 – Aug 3 if the semiweekly deposit rule applies.

• 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.

• Deposit payroll tax for payments on Aug 4-6 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Aug 7-10 if the semiweekly deposit rule applies.

• 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.

• Deposit payroll tax for payments on Aug 11-13 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Aug 14-17 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Aug 18-20 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Aug 21-24 if the semiweekly deposit rule applies.

• 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

• Deposit payroll tax for payments on Aug 25-27 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Aug 28-31 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Sep 1-3 if the semiweekly deposit rule applies.

• 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.

• 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.

• Deposit payroll tax for payments on Sep 11-14 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Sep 15-17 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Sep 18-21 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Sep 22-24 if the semiweekly deposit rule applies.

• 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

• Deposit payroll tax for payments on Sep 25-28 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Sep 29 – Oct 1 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Oct 2-5 if the semiweekly deposit rule applies.

• Employers: Employees are required to report to you tips of $20 or more earned during September.

• Deposit payroll tax for payments on Oct 6-8 if the semiweekly deposit rule applies.

• 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.

• Deposit payroll tax for payments on Oct 13-15 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Oct 16-19 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Oct 20-22 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Oct 23-26 if the semiweekly deposit rule applies.

NOVEMBER 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.

• Deposit payroll tax for payments on Oct 27-29 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Oct 30 – Nov 2 if the semiweekly deposit rule applies.

• 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.

• 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.

• Deposit payroll tax for payments on Nov 10-12 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Nov 13-16 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Nov 17-19 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Nov 20-23 if the semiweekly deposit rule applies.

• 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

• Deposit payroll tax for payments on Nov 24-26 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Nov 27-30 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Dec 1-3 if the semiweekly deposit rule applies.

• 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.

• 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.

• Deposit payroll tax for payments on Dec 11-14 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Dec 15-17 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Dec 18-21 if the semiweekly deposit rule applies.

• Deposit payroll tax for payments on Dec 22-24 if the semiweekly deposit rule applies.

• 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.