Federal unemployment tax deposit

Deposit the federal unemployment tax through EFTPS if the amount owed for the year so far has passed $500; below that it carries over to the next quarter, or to Form 940 in January.

When: By the last day of the 1st month after each quarter.
Agency: IRS
Form: EFTPS deposit
Applies to: Every company and every exempt organization other than 501(c)(3) public charities and private foundations in the United States, with 1 or more employees, that run their own payroll.
If missed: Failure to deposit penalties of 2% to 15%, as for payroll tax deposits
Source: www.irs.gov, read October 22, 2026

Jay explains

The unemployment tax reported on Form 940 is deposited during the year, by the last day of the month after each quarter, whenever the tax owed so far passes $500: April 30, July 31, October 31 and January 31. At 0.6% of the first $7,000 per employee, that is $42 an employee a year, so an employer with a dozen people deposits once or twice a year and pays the rest with the return. A payroll provider makes the deposits for its clients; this line is for companies running their own payroll.

Next dates

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

November 2, 2026
February 1, 2027
April 30, 2027
August 2, 2027
November 1, 2027
January 31, 2028
May 1, 2028
July 31, 2028

Also in the federal calendar

Federal corporate income tax return Federal S corporation return Federal partnership return Business income on the owner's personal return Nonresident owner's US return, if one is owed Annual electronic notice for small exempt organizations Short annual return of an exempt organization Annual return of an exempt organization Annual return of a private foundation Exempt organization business income tax return Written acknowledgments to donors Corporate estimated tax payment

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Your company's compliance calendar

Three answers to start. Refine it after.

What kind of organization is it?

An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.

State of formation

Employees

Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.

Where is it based? The state of the office, or of most of the people

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

Company name

Date registered in each other state

Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.

Who runs payroll?

Fiscal year ends in

Date of formation

Needed for states that key filings to the anniversary of formation.

Annual revenue

Some taxes start at a revenue threshold.

We pay independent contractors We offer a retirement plan (401(k), SIMPLE, SEP)

Outside the United States We hold a bank or financial account outside the US A person or company outside the US owns 25% or more of it We own 10% or more of a company outside the US We pay people or companies outside the US

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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