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  • Kenneth D. Eichner, P.C.

Employer's Tax Calendar for 2nd Quarter of 2023

This tax calendar principally covers the following federal taxes:

Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out.

Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer.

Federal unemployment (FUTA) tax you must pay as an employer.


The second quarter is made up of April, May, and June.


April 18

Social security, Medicare, and withheld income tax; If the monthly deposit rule applies, deposit the tax for payments made in March.


Nonpayroll withholding; If the monthly deposit rule applies, deposit the tax for payments made in March.


Household employers; If you paid cash wages of $2,400 or more in 2022 to a household employee, you must file Schedule H (Form 1040). If you’re required to file a federal income tax return (Form 1040 or Form 1040-SR), file Schedule H (Form 1040) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2021 or 2022 to household employees. Also, report any income tax you withheld for your household employees.


May 1

Social security, Medicare, and withheld income tax; File Form 941 for the first quarter of 2023. Deposit or pay any undeposited tax under the accuracy of deposits rule. 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 timely, properly, and in full, you have until May 10 to file the return.

Federal unemployment (FUTA) tax;

Deposit the tax owed through March if more than $500.


May 10

Social security, Medicare, and withheld income tax; File Form 941 for the first quarter of 2023. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.


May 15

Social security, Medicare, and withheld income tax; If the monthly deposit rule applies, deposit the tax for payments made in April.


Nonpayroll withholding; If the monthly deposit rule applies, deposit the tax for payments made in April.


June 15

Social security, Medicare, and withheld income tax; If the monthly deposit rule applies, deposit the tax for payments made in May.


Nonpayroll withholding; If the monthly deposit rule applies, deposit the tax for payments made in May.


U.S. Department of the Treasury. Internal Revenue Service. (2023). Publication 509: Tax calendars for use in 2023 (Cat. No. 15013X). Retrieved from http://www.irs.gov/pub/irs-pdf/p509.pdf


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