Wednesday, 12/1/2021
Deposit payroll tax (FICA and withheld income tax) for payments Nov 24-26 if semi-weekly depositor.
File Form 941 Employer’s Quarterly Federal Tax Return for fourth quarter.
Friday, 12/3/2021 Deposit payroll tax (FICA and withheld income tax) for payments Nov 27-30 if semi-weekly depositor.
Wednesday, 12/8/2021 Deposit payroll tax (FICA and withheld income tax) for payments on Dec 1-3 if semi-weekly depositor.
Friday, 12/10/2021
Employees report to employers tips of $20 or more earned during November on Form 4070
Deposit payroll tax (FICA and withheld income tax) for payments Dec 4-7 if semi-weekly depositor.
File Form 941 Employer’s Quarterly Federal Tax Return for fourth quarter if you made all required payments on time.
Wednesday, 12/15/2021
Calendar-year corporations pay fourth installment of 2021 estimated tax.
Partnerships File Form 8813 quarterly payment and pay tax due.
Non-Resident Alien individuals who DID NOT receive wages subject to U.S. income tax file 1040NR or 1040NR-EZ if you filed Form 4868
Tax-Exempt Organizations Deposit Estimated Tax for 4th quarter Unrelated Business Taxable Income.
Deposit payroll tax (FICA and withheld income tax) for payments Dec 8-10 if semi-weekly depositor.
Deposit payroll tax for November if monthly deposit rule applies.
Friday, 12/17/2021 Deposit payroll tax (FICA and withheld income tax) for payments Dec 11-14 if semi-weekly depositor.
Wednesday, 12/22/2021 Deposit payroll tax (FICA and withheld income tax) for payments Dec 15-17 if semi-weekly depositor.
Monday, 12/27/2021 Deposit payroll tax (FICA and withheld income tax) for payments on Dec 18-21 if semi-weekly depositor.
Wednesday, 12/29/2021 Deposit payroll tax (FICA and withheld income tax) for payments on Dec 22-24 if semi-weekly depositor.
Friday, 12/31/2021
If employer deferred paying 2020 payroll taxes under the CARES Act, 50% of employer share of social security tax is due. The remainder is due by Dec. 31, 2022.
File 2290 Heavy Highway Vehicle Use Return and pay tax for vehicles first used in November.
File Form 730, Monthly Tax Return for Wagers and pay tax on wagers accepted in November.
Deposit payroll tax for payments on Dec 25-28 if semiweekly deposit rule applies.
Monday, 01/3/2022
Payment of deferred employer share of social security tax or railroad retirement tax equivalent from 2020. See instructions for your employment tax return for information and how to pay.
Employers withhold and pay deferred employee share of social security tax or railroad retirement tax equivalent from 2020 under President Trump’s Executive Memorandum. For information and how to pay see instructions for your employment tax return. deferred amount.