TAX CALENDAR

JULY 2013
July 15
Employers. For Social Security, Medicare, withheld income tax, and nonpayroll withholding, deposit the tax for payments in June if the monthly rule applies.
July 31
Employers. For Social Security, Medicare, and withheld income tax, file Form 941 for the second quarter of 2013. Deposit any undeposited tax. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter in full and on time, you have until August 12 to file the return. For federal unemployment tax, deposit the tax owed through June if more than $500.
If you maintain an employee benefit plan with a calendar year end, file Form 5500 or 5500-EZ for calendar year 2012.
AUGUST 2013
August 12
Employers. For Social Security, Medicare, and withheld income tax, file Form 941 for the second quarter of 2013. This due date applies only if you deposited the tax for the quarter in full and on time.
August 15
Employers. For Social Security, Medicare, withheld income tax, and nonpayroll withholding, deposit the tax for payments in July if the monthly rule applies.