Page 7 - Payroll Taxes Calendar

Foreign Trusts with a U.S. Owner: File Deposit payroll tax for Deposit payroll tax for
calendar year Form 3520-A. For automatic payments on Mar 11- payments on Mar 14-
6-month extension, file Form 7004. 13 if the semiweekly 17 if the semiweekly
Withholding Agent: File Form 1042 for deposit rule applies. deposit rule applies.
calendar year. Request an automatic 6-
month extension of time to file Form 1042
by filing Form 7004.
Partnerships: File Form 1065 and furnish a
copy of Sch. K-1 to each partner. For
automatic 6-month extension, file Form
7004.
S Corp: File Form 1120S for calendar year &
pay any tax due. Furnish copy Sch. K-1 to
each shareholder. For automatic 6-month
extension, file Form 7004 & deposit
estimated tax. File Form 2553 to elect S
Corp status beginning with calendar year
2020.
Deposit payroll tax for Feb if the monthly
deposit rule applies.
Withholding Agent: File Forms 1042-S &
furnish copy to income recipient. Request
automatic 30-day extension by filing Form
8809. A separate request required for 30-
day extension to provide Forms 1042-S to
recipients.
Partnerships: File Form 8804 and Forms
8805 for a calendar year entity For
23 24 25 26 27 28 29
Deposit payroll tax for Deposit payroll tax for
payments on Mar 18- payments on Mar 21-
20 if the semiweekly 24 if the semiweekly
deposit rule applies. deposit rule applies.
30 31 1 2 3 4 5
Electronically file
Forms W-2G, 1097,
1098, 1094-C, 1094-B,
1095-B, 1099, 3921,
3922 and 8027