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Publication 509, Tax Calendars

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Publication 509, Tax Calendars Userid: CPM Schema: tipx Leadpct: 100% Pt. size: 8 Draft Ok to Print AH XSL/XML Fileid: … tions/P509/2021/A/XML/Cycle13/source (Init. & Date) _______ Page 1 of 13 10:55 - 31-Dec-2020 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Publication 509 Cat. No. 15013X Contents Introduction .................. 2 Department of the Tax Calendars Background Information for Using Treasury the Tax Calendars ........... 2 Internal Revenue General Tax Calendar ............ 3 Service First Quarter ............... 3 For use in Second Quarter ............. 4 2021 Third Quarter ............... 4 Fourth Quarter .............. 5 Employer's Tax Calendar .......... 5 First Quarter ............... 6 Second Quarter ............. 7 Third Quarter ............... 7 Fourth Quarter .............. 8 Excise Tax Calendar ............. 8 First Quarter ............... 8 Second Quarter ............. 9 Third Quarter ............... 9 Fourth Quarter ............. 10 How To Get Tax Help ........... 12 Future Developments For the latest information about developments related to Pub. 509, such as legislation enacted after it was published, go to IRS.gov/Pub509. What’s New Payment of deferred employer share of so- cial security tax from 2020. If the employer deferred paying the employer share of social security tax in 2020, pay 50% of the employer share of social security tax by January 3, 2022 and the remainder by January 3, 2023. Any payments or deposits you make before January 3, 2022, are first applied against the first 50% of the deferred employer share of social security tax, and then applied against the remainder of your deferred payments. Payment of deferred employee share of so- cial security tax from 2020. If the employer deferred withholding and payment of the em- ployee share of social security tax or the rail- road retirement tax equivalent on certain em- ployee wages and compensation between September 1, 2020, and December 31, 2020, withhold and pay those taxes no later than Jan- uary 3, 2022. Extended due dates for furnishing 2020 Forms 1095-B and 1095-C. The due dates for providing certain information returns related to health insurance coverage has been extended. The due date for providing the 2020 Form 1095-B and 2020 Form 1095-C has been ex- tended from February 1, 2021 to March 2, 2021. Get forms and other information faster and easier at: • IRS.gov (English) • IRS.gov/Korean (한국어) New Form 1099-NEC. Form 1099-NEC, Non- • IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) employee Compensation, is used beginning • IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (TiếngViệt) with tax year 2020 to report nonemployee com- pensation. Dec 31, 2020 Page 2 of 13 Fileid: … tions/P509/2021/A/XML/Cycle13/source 10:55 - 31-Dec-2020 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. What are the advantages of using a tax cal- Although we can’t respond individually to endar? The following are advantages of using each comment received, we do appreciate your Reminders a calendar. feedback and will consider your comments and Form 1040-SR. Form 1040-SR, U.S. Tax Re- • You don't have to figure the due dates suggestions as we revise our tax forms, instruc- turn for Seniors, is a tax return for senior citi- yourself. tions, and publications. Do not send tax ques- zens. Form 1040-SR is available to you if you • You can file or pay timely and avoid penal- tions, tax returns, or payments to the above ad- were born before January 2, 1956. The form ties. dress. generally mirrors Form 1040. • You don't have to adjust the due dates for Saturdays, Sundays, and legal holidays. Tax Questions. If you have a tax question Online IRS Tax Calendar. The IRS Tax Cal- • You don't have to adjust the due dates for not answered by this publication, check endar for Businesses and Self-Employed is special banking rules if you use the Em- IRS.gov and How To Get Tax Help at the end of available online at IRS.gov/TaxCalendar. This ployer's Tax Calendar or Excise Tax Cal- this publication. calendar is also available in Spanish. endar, later. Ordering tax forms, instructions, and Photographs of missing children. The IRS is publications. Go to IRS.gov/OrderForms to a proud partner with the National Center for Which calendar(s) should I use? To decide order current forms, instructions, and publica- Missing & Exploited Children® (NCMEC). Pho- which calendar(s) to use, first look at the Gen- tions; call 800-829-3676 to order prior-year tographs of missing children selected by the eral Tax Calendar, later, and highlight the dates forms and instructions. The IRS will process Center may appear in this publication on pages that apply to you. If you’re an employer, also your order for forms and publications as soon that would otherwise be blank. You can help use the Employer's Tax Calendar, later. If you as possible. Do not resubmit requests you’ve bring these children home by looking at the must pay excise taxes, use the Excise Tax Cal- already sent us. You can get forms and publica- photographs and calling 1-800-THE-LOST endar, later. Depending on your situation, you tions faster online. (1-800-843-5678) if you recognize a child. may need to use more than one calendar. What other publications and tax forms will I Introduction need? Table 1 lists other publications you may Background Information need. Each calendar lists the forms you may A tax calendar is a 12-month calendar divided need. for Using the Tax into quarters. The calendar gives specific due dates for: See How To Get Tax Help at the end of this Calendars • Filing tax forms, publication for information about getting publi- cations and forms. • Paying taxes, and The following brief explanations may be helpful • Taking other actions required by federal What isn't included in these calendars? to you in using the tax calendars. tax law. The calendars don't cover the employment or IRS e-services make taxes easier. Busi- excise tax deposit rules. You can find the de- What does this publication contain? This nesses can enjoy the benefits of filing and pay- posit rules for employment taxes in Pub. 15. publication contains the following. ing their federal taxes electronically. Whether The deposit rules for excise taxes are in Pub. you rely on a tax professional or handle your 1. A section on how to use the tax calendars. 510 and in the Instructions for Form 720. In ad- own taxes, the IRS offers you convenient pro- dition, the calendars don't cover filing forms and 2. Three tax calendars: grams to make taxes easier. other requirements for: a. General Tax Calendar, • Estate taxes, • You can e-file your Form 1040 or Form 1040-SR; certain business tax returns b. Employer's Tax Calendar, and • Gift taxes, • Trusts, such as Forms 1120, 1120-S, and 1065; c. Excise Tax Calendar. • Exempt organizations, certain employment tax returns such as • Certain types of corporations, Forms 940 and 941; certain excise tax re- 3. A table showing the semiweekly deposit turns such as Forms 720, 2290, and 8849; due dates for payroll taxes for 2021. • Foreign partnerships, or • Nonresident aliens. and Form 1099 and other information re- Most of the due dates discussed in this pub- turns. Go to IRS.gov/Efile for more infor- lication are also included in the online IRS Tax Comments and suggestions. We welcome mation. Calendar for Businesses and Self-Employed, your comments about this publication and sug- • You can pay taxes online or by phone us- available at IRS.gov/TaxCalendar. The online gestions for future editions. ing the Electronic Federal Tax Payment System (EFTPS). For detailed information IRS Tax Calendar is also available in Spanish. You can send us comments through about using this free service, see Elec- IRS.gov/FormComments. Or, you can write to: Who should use this publication? Primarily, tronic deposit requirement, later. employers need to use this publication. How- Internal Revenue Service Use these electronic options to make filing ever, the General Tax Calendar, later, has im- Tax Forms and Publications and paying taxes easier. For more information portant due dates for all businesses and individ- 1111 Constitution Ave. NW on electronic payments, go to IRS.gov/ uals. Anyone who must pay excise taxes may Washington, DC 20224 Payments. need the Excise Tax Calendar, later. Tax deposits. Some taxes can be paid with Table 1. Useful Publications the return on which they are reported. However, in many cases, you have to deposit the tax be- IF you’re... THEN you may need... fore the due date for filing the return. Tax de- an employer • Pub. 15, Employer's Tax Guide. posits are figured for periods of time that are • Pub. 15-A, Employer's Supplemental Tax Guide. shorter than the time period covered by the re- turn. See Pub. 15 for the employment tax de- • Pub. 15-B, Employer's Tax Guide to Fringe Benefits. posit rules. For the excise tax deposit rules, see • Pub. 15-T, Federal Income Tax Withholding Methods. Pub. 510 or the Instructions for Form 720. • Pub. 926, Household Employer's Tax Guide. a farmer • Pub. 51, Agricultural Employer's Tax Guide. Electronic deposit requirement. You • Pub. 225, Farmer's Tax Guide. must use electronic funds transfer (EFT) to make all federal tax deposits. Generally, an an individual • Pub. 505, Tax Withholding and Estimated Tax. EFT is made using EFTPS. If you don't want to required to pay excise use EFTPS, you can arrange for your tax pro- taxes • Pub. 510, Excise Taxes.
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