| | MONTHLY |
| 15th of EACH month | Social Security, Medicare and Federal Withholding must be deposited with your bank before close of bank business. (e.g. the deposit for June payroll must be made by July 15.) Make checks payable to your bank with federal tax deposit coupon form 8109. Complete the amount, type of tax (941) and tax period. If your total deposits for the quarter are less than $2,500 you can pay the tax with quarterly Form 941 rather than monthly. If your total deposits for the year are less than $1,000 you can now pay the tax with annual Form 944. If your annual 941 tax exceeds $50,000, you must make deposits semiweekly. Register with IRS for EFTPS online payment at www.EFTPS.com. Order Form 8109 coupons by calling IRS at 1-800-829-4923. |
| | QUARTERLY |
| Last day of month following quarter end | State unemployment form (UCT-6 for FL) and payment are due. (e.g. 1st quarter tax is due 4/30.) Register online for FL at http://dor.myflorida.com/dor/ and click on Register to Collect and/or Report Taxes. Then enroll to file online at: http://dor.myflorida.com/dor/ and click on Find E-services for Tax & Other Remitttances. |
Last day of month following quarter end |
Complete and mail form 941. File online at esmartpayroll.com. |
| Last day of month following quarter end | Make 940 deposit (federal unemployment) at your bank if the deposit amount is over $500. Make check payable to your bank with federal tax coupon form 8109. Complete the amount, type of tax (940) and tax period. If your liability never reaches $500 for the year, this payment can be made with form 940 on 1/31. These payments can also be made online with EFTPS. |
| | YEARLY |
| 31st of January | Complete and mail Federal Unemployment form 940. |
| 31st of January | Form W-2s to employees |
| 31st of January | Form 1099s to contract labor provided by any non-corporate entity that you paid more than a total $600 during the year and all attorney fees regardless of entity type. |
| 28th of February | Form W-3 and W-2s to Social Security Office. |
| 28th of February | Form 1096 and 1099s to IRS. |
