* For 941 quarterly filing, if you deposited all of the FUTA tax when due, then you have an extension until the 10th of the month to file.
However, if you deposited all of the FUTA tax when due, you have 10 additional calendar days to file.
Payroll Tax due dates are determined as follows:
There are two deposit schedules—monthly and semiweekly—for determining when you deposit social security, Medicare, and withheld income taxes. Before the beginning of each calendar year, you must determine which of the two deposit schedules you are required to use. The deposit schedule you must use is based on the total tax liability you reported on Form 941 during a lookback period discussed below. Your deposit schedule is not determined by how often you pay your employees or make deposits.
If you are a Form 941 filer, your deposit schedule for a calendar year is determined from the total taxes reported on line 8 of your Forms 941 in a 4-quarter lookback period. The lookback period begins July 1 and ends June 30 as shown in Table 1 below. If you reported $50,000 or less of taxes for the lookback period, you are a monthly schedule depositor; if you reported more than $50,000, you are a semiweekly schedule depositor.
Table 1. Lookback Period for Calendar Year 2010
| Lookback Period | ||||
| 2008 2009 | 2010 | |||
| July 1 | Oct. 1 | Jan. 1 | Apr.1 | Calendar Year |
| Sep. 30 | Dec. 31 | Mar. 31 | June 30 | Jan.–Dec. |
Monthly Deposit Schedule
You are a monthly schedule depositor for a calendar year if the total taxes on line 8 of Form 941 for the 4 quarters in your lookback period were $50,000 or less. Deposit employment taxes on payments made during a month by the 15th day of the following month.
Semiweekly Deposit Schedule
You are a semiweekly schedule depositor for a calendar year if the total taxes on line 8 of Form 941 during your lookback period were more than $50,000. Under the semiweekly deposit schedule, deposit employment taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Deposit taxes for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday
Table 2. Semiweekly Deposit Schedule
| IF the payday falls on a . . . |
THEN deposit taxes by the following . . . |
| Wednesday, Thursday, and/or Friday |
Wednesday |
| Saturday, Sunday, Monday, and/or Tuesday |
Friday |
