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Federal · EFTPS deposit

Federal payroll tax deposit

Deposit the previous month's withheld income tax and Social Security and Medicare tax through EFTPS. Semiweekly depositors deposit within days of each payday instead.

When
By the 15th day of each month.
Agency
IRS
Form
EFTPS deposit
Applies to
Every company in the United States, with 1 or more employees, that run their own payroll.
If missed
2% if up to 5 days late, 5% up to 15 days, 10% beyond that, 15% after an IRS notice
Source
www.irs.gov, read October 22, 2026
J
Jay explains

The tax withheld from paychecks belongs to the government the moment it is withheld, and the IRS wants it deposited on a schedule. A monthly schedule depositor, which covers most employers with under $50,000 in annual payroll tax, deposits by the 15th of the following month. Larger employers deposit semiweekly: by the following Wednesday for a Wednesday, Thursday or Friday payday, and by the following Friday for a Saturday through Tuesday payday. If a payroll provider handles your payroll, it makes these deposits and you can mark this line as handled.

Next dates

For a calendar year company. Weekend and holiday dates are moved to the next business day, as the IRS does.

Also in the federal calendar

Federal corporate income tax returnFederal S corporation returnFederal partnership returnBusiness income on the owner's personal returnNonresident owner's US return, if one is owedAnnual electronic notice for small exempt organizationsShort annual return of an exempt organizationAnnual return of an exempt organizationAnnual return of a private foundationExempt organization business income tax returnWritten acknowledgments to donorsCorporate estimated tax payment

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An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.
Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.
A company based outside its state of formation is registered in both and files in both.
More about the company: other states, payroll, dates, abroad
Other states where you have employees or an office
Other states where you have employees or an office
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Date registered in each other state
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States where you collect sales tax
States where you collect sales tax
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Some taxes start at a revenue threshold.
Outside the United States
Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

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