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2008 Deposit Calendar
| |  | Deposit Due Date Rules When must employers deposit withheld Federal income tax, and both the employer and employee social security and Medicare taxes?
Your year 2008 deposit schedule is determined from the total taxes reported on the Forms 941 you filed in a four-quarter lookback period, between July 1, 2006 and June 30, 2007.
If you reported total taxes of . . . - $50,000 or less, you are a monthly depositor
- more than $50,000, you are a semiweekly depositor
But, there are two exceptions: - Businesses that have accumulated less than $2,500 in quarterly employment taxes, will be allowed to make payments every three months, rather than on a monthly basis. (Prior to January 1, 2001, quarterly deposits were allowed only if the employer had accumulated less than $1,000 in quarterly employment taxes.)
- If you accumulate a tax liability of $100,000 or more on any day during a deposit period, you must deposit the tax by the next banking day, whether you were a monthly or semiweekly depositor.
You must use EFTPS (electronic transfer of deposit funds) to make deposits of all depository tax liabilities (including social security, Medicare, withheld income, excise, and corporate income taxes) which you incur in 2006, if you deposited more than $200,000 in Federal depository taxes in 2004, or you had to make electronic deposits in 2005. If you first meet the $200,000 threshold in 2005, you must begin depositing using EFTPS in 2007. Once you meet the $200,000 threshold, you must continue to make deposits using EFTPS in later years. |
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 | 1st Quarter, 2008 Deposit Due Dates (Semi-Weekly and Monthly Depositors) | | Paycheck Date
| Semi Weekly Schedule
Deposit Due Date | Monthly Schedule
Deposit Due Date | | December 26 - 28 | January 3 | | | December 29 - January 1 | January 4 | | | January 2 - 4 | January 9 | | | January 5 - 8 | January 11 | | | Monthly depositors' tax deposit for December, 2005 | | January 15 | | January 9 - 11 | January 16 | | | January 12 - 15 | January 18 | | | January 16 - 18 | January 24 | | | January 19 - 22 | January 25 | | | January 23 - 25 | January 30 | | | January 26 - 29 | February 1 | | | January 31 - February 1 | February 6 | | | February 2 - 5 | February 8 | | | February 6 - 8 | February 13 | | | Monthly depositors' tax deposit for January | | February 15 | | February 9 - 12 | February 15 | | | February 13 - 15 | February 21 | | | February 16 - 19 | February 22 | | | February 20 - 22 | February 27 | | | February 23 - 26 | February 29 | | | February 27 - 29 | March 5 | | | March 1 - 4 | March 7 | | | March 5 - 7 | March 12 | | | March 8 - 11 | March 14 | | | Monthly depositors' tax deposit for February | | March 15 | | March 12 - 14 | March 19 | | | March 15 - 18 | March 21 | | | March 19 - 21 | March 26 | | | march 22 - 25 | March 28 | | | March 26 - 28 | April 2 | | | March 29 - April 1 | April 4 | | |
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| 2nd Quarter, 2008 Deposit Due Dates (Semi-Weekly and Monthly Depositors | | Paycheck Date
| Semi Weekly Schedule
Deposit Due Date | Monthly Schedule
Deposit Due Date | | April 2 - 4 | April 9 | | | April 5 - 8 | April 11 | | | Monthly depositors' tax deposit for March | | April 15 | | April 9 - 11 | April 16 | | | April 12 - 15 | April 18 | | | April 16 - 18 | April 23 | | | April 19 - 21 | April 26 | | | April 23 - 25 | April 30 | | | April 26 - 29 | May 2 | | | April 30 - May 2 | May 7 | | | May 3 - 6 | May 9 | | | May 7 - 9 | May 14 | | | Monthly depositors' tax deposit for April | | May 15 | | May 10 - 13 | May 16 | | | May 14 - 16 | May 21 | | | May 17 - 20 | May 24 | | | May 20 - 23 | May 23 | | | May 24 - 27 | May 30 | | | June 4 - 6 | June 11 | | | June 7 - 10 | June 13 | | | Monthly depositors' tax deposit for May | | June 15 | | June 11 - 13 | June 18 | | | June 14 - 17 | June 20 | | | June 18 - 20 | June 25 | | | June 21 - 24 | June 27 | | | June 25 - 27 | July 2 | | |
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| 3rd Quarter, 2008 Deposit Due Dates (Semi-Weekly and Monthly Depositors) | | Paycheck Date
| Semi Weekly Schedule
Deposit Due Date | Monthly Schedule
Deposit Due Date | | June 28 - July 1 | July 7 | | | July 2 - 4 | July 9 | | | July 5 - 8 | July 11 | | | July 9 - 11 | July 16 | | | Monthly depositors' tax deposit for June | | July 17 | | July 12 - 15 | July 18 | | | July 16- 18 | July 23 | | | July 19 - 22 | July 25 | | | July 23 - 25 | July 30 | | | July 26 - 29 | August 1 | | | July 30 - August 1 | August 6 | | | August 2 - 5 | August 8 | | | August 6 - 8 | August 13 | | | Monthly depositors' tax deposit for July | | August 15 | | August 9 - 12 | August 15 | | | August 13 - 15 | August 18 | | | August 16 - 19 | August 22 | | | August 20- 22 | August 27 | | | August 23 - 26 | August 29 | | | August 27 - 29 | September 4 | | | August 30 - September 2 | September 5 | | | September 3 - 5 | September 10 | | | September 6 - 9 | September 12 | | | Monthly depositors' tax deposit for August | | September 15 | | September 10 - 12 | September 17 | | | September 13 - 16 | September 19 | | | September 17 - 19 | September 24 | | | September 20 - 23 | September 26 | | | September 24 - 26 | October 1 | | | September 27 - 30 | October 3 | | | | | | |
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| 4th Quarter, 2008 Deposit Due Dates (Semi-Weekly and Monthly Depositors) | | Paycheck Date
| Semi Weekly Schedule
Deposit Due Date | Monthly Schedule
Deposit Due Date | | October 1 - 3 | October 8 | | | October 4 - 7 | October 10 | | | October 8 - 10 | October 15 | | | Monthly depositors' tax deposit for September | | October 15 | | October 11 - 14 | October 17 | | | October 13 - 17 | October 22 | | | October 18 - 21 | October 24 | | | October 22 - 24 | October 29 | | | October 25 - 28 | October 31 | | | October 29 - 31 | November 5 | | | November 1 - 4 | November 7 | | | November 5 - 7 | November 13 | | | November 8 - 11 | November 14 | | | Monthly depositors' tax deposit for October | | November 15 | | November 12 - 14 | November 19 | | | November 15 - 18 | November 21 | | | November 19 - 21 | November 26 | | | November 22 - 25 | December 1 | | | November 26 - 28 | December 3 | | | November 29 - December 2 | December 5 | | | December 3 - 5 | December 10 | | | December 6 - 9 | December 12 | | | Monthly depositors' tax deposit for November | | December 15 | | December 10 - 12 | December 17 | | | December 13 - 16 | December 19 | | | December 17 - 19 | December 24 | | | December 20 - 23 | December 29 | | | December 24 - 26 | December 31 | | | December 27 - 30 | January 5 | | | December 31 - January 3 | January 7, 2009 | | |
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