2019 Payroll Tax Calendar for Employers

2019 Payroll Tax Calendar for Employers
2019 Payroll Tax Calendar for Employers

If you are a business owner with a team of employees to take care of, chances are you are probably way too busy to keep all of the tax due dates in the back of your head. This calendar lists all of the forms you may need to file in 2019 and provides an overview of employer taxes due in each quarter of the year.

The general deadlines for taxes are set by the Internal Revenue Service (IRS). If the due date falls on a weekend or a national holiday, the rules state that that due date is shifted to the next business day.

What Is Payroll Tax?

Payroll taxes are taxes paid by employers and employees based on their salaries. The employee pas a percentage through a payroll deduction, whereas the employer payы the rest to the IRS.

When Are Payroll Taxes Due?

File Form 941, Employer's Quarterly Federal Tax Return or Form 941-PR by April 30, July 31, October 31, and January 31. In case you follow the deadlines guidelines, you will have 10 additional calendar days to file your return.

First Quarter Tax Payments - January, February, and March

January 15, 2019 – This is the due date for depositing taxes for Social security, Medicare, and withheld income tax payments made in December 2018 if the monthly deposit rule applies. This deadline also applies to non-payroll withholding.

January 31, 2019 – File Form W-3 (Transmittal of Wage and Tax Statements) or Form W-3PR along with Copy A of all the Form W-2 copies you issued for 2018. 

Provide your staff with their copies of Form W-2 for this year. Other region-specific W-2 Forms include the following:

  1. Form W-2AS (American Samoa Wage and Tax Statement);
  2. Form W-2GU (Guam Wage and Tax Statement);
  3. Form W-2VI (U.S. Virgin Islands Wage and Tax Statement).

Use Form W-3C (Transmittal of Corrected Wage and Tax Statements) to correct errors on Forms W-2, W-2AS, W-2GU, or W-2VI. Complete Form W-3SS (Transmittal of Wage and Tax Statements) to transmit Copy A of the most recent Form W-2C.

Complete and submit Form 940Form 941Form 941-SSForm 941-X, Form 943 (943-PR), Form 944 (944 (SP)), Form 944-X (944-X (SP)), and Form 945 for 2018. If the tax you’re required to report on these forms is paid on time and in full, you will have an additional period of time to file, shifting the due date to the 10th day of the second month that follows the end of the return period.

Use Form 945-A to report a federal tax liability for Forms 944944-X, 945, 945-XCT-1CT-1 X. Complete Form 945-X to correct administrative errors only on a previously filed Form 945.

File Form 1099-MISC for non-employee compensation paid in 2018 if you pay non-employee compensation.

If you paid reportable gambling winnings or withheld income tax from gambling winnings, this is the deadline for giving the winners their copies of Form W-2G.

February 16, 2019 – Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2018, but didn't give you a completed Form W-4 or Form W-4 (SP) to continue their exemption in 2019.

February 28, 2019 – File Form 1096 along with Copy A of all the Forms W-2G issued for 2018 if you pay gambling winnings. The due date will be extended to April 1 if you file Forms W-2G electronically.

File Form 8027 to report tip income and allocated tips if your business is a large food and beverage establishment. Use Form 8027-T to summarize and transmit paper versions of 8027 Forms if you have more than one establishment.

This due date also applies to Form 1094-C and Form 1095-C. File paper versions of Form 1094-B and Form 1095-B by this date if you are a provider of minimum essential coverage.

Second Quarter Tax Payments - April, May, and June

April 1, 2019 – This is the due date for filing Form W-2G, Form 8027, Form 1094-C, Form 1095-C, Form 1094-B and Form 1095-B electronically.

April 15, 2019 – File Schedule H (Form 1040) if you paid cash wages of $2,100 or more to a household employee in 2018.

April 30, 2019 – File Form 941 for the first quarter of 2019. If taxes for this quarter were deposited timely, properly, and in full, you have until May 10 to file the return.

May 10, 2019 – File Form 941 for the first quarter of 2019. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

Third Quarter Tax Payments - July, August, and September

July 31, 2019 – All employers maintaining an employee benefit plan - a pension, profit-sharing or stock bonus plan - must file Form 5500 or Form 5500-EZ for 2018 by this date.

File Form 941 for the second quarter of 2019. If you deposited the tax for the quarter in full and on time, you have until August 12, 2019, to file the return.

August 12, 2019 – File Form 941 for the second quarter of 2019 if taxes for that quarter were deposited timely, properly, and in full.

Fourth Quarter Tax Payments - October, November, and December

October 31, 2019 – File Form 941 for the third quarter of 2019. If you deposited the tax for the quarter timely, properly, and in full, you have until November 11, 2019, to file the return.

November 1, 2019 – Ask employees whose withholding allowances will be different in 2019 to fill out a new Form W-4 or Form W-4(SP).

November 11, 2019 – File Form 941 for the third quarter of 2019. This due date applies only if you deposited the tax for the previous quarter in full and on time.

2019 Tax Filing Deadlines for Individuals

The official deadline to file your personal taxes can shift from year to year. As a taxpayer, it’s important to keep track of the IRS-issued tax due dates to pay and file on time. Get all of the information on critical tax deadlines for the 2019 tax year in order to prevent missed dates and avoid unnecessary penalties from the IRS.