Compliance Calendar

Employers must file quarterly tax returns (Form 941) for the third quarter of 2025. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is less than $2,500, it can be paid in full with a timely filed return. (Employers that have deposited all of the tax for the quarter on time have until November 10 to file.)

Deposit FUTA tax owed through September if more than $500.

Certain small employers must deposit any undeposited tax if the employer's tax liability is $2,500 or more for 2025 but less than $2,500 for the third quarter.

Shortfall deposits by semi-weekly depositors for deposits made October 1 to 3 for September liabilities.

Shortfall deposits or payments by monthly depositors for deposits made August 15, September 15, and October 15.

For nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in October.

Shortfall deposits by semi-weekly depositors for deposits made October 2 to 31.

For nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in November.