We have listed the October payroll tax deposit deadlines for semi-weekly and monthly depositors below.
Semi-weekly depositors.
Semi-weekly depositors must deposit the income tax they withheld from employee wages, and both the employee and employer share of Social Security and Medicare taxes (FICA taxes), by the end of Wednesday if the payday was on the previous Wednesday, Thursday, or Friday; or by the end of Friday if the payday was on the previous Saturday, Sunday, Monday, or Tuesday.
A due date which falls on Saturday, Sunday, or a legal holiday is postponed until the next business day. Semi-weekly depositors must have at least three business days after the end of a semiweekly period to deposit their taxes.
The October deposit deadlines for semi-weekly depositors are as follows:
- October 5 – deposit the taxes for payments made September 28-30
- October 7 – deposit the taxes for payments made October 1-4
- October 13- deposit the taxes for payments made October 5-7
- October 14 – deposit the taxes for payments made October 8-11
- October 19 – deposit the taxes for payments made October 12-14
- October 21 – deposit the taxes for payments made October 15 – 18
- October 26 – deposit the taxes for payments made October 19-21
- October 28 – deposit the taxes for payments made October 22-25
Monthly depositors:
Filers who have a monthly deposit frequency must deposit the tax for September by October 17.
Tips.
Employees must report tips of $20 or more earned during September to employers by October 11.
Holiday.
Monday, October 10th is Columbus Day.
Federal unemployment tax.
By October 31, deposit the tax owed through September if more than $500.
Form 941 – Social Security, Medicare, and withheld income tax.
File Form 941 for the third quarter of 2022 by October 31. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. Taxpayers who deposited the tax for the quarter timely and in full have until November 10 to file the return.
Please see Payroll Guide ¶4205 for some general employment tax deadlines and Payroll Guide ¶4210 for a month-to-month calendar of federal employment tax deadlines.
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