Important Dates for Payroll Tax

January 15, 2008

• Monthly payroll deposits due
  • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in December.
  • Federal: Deposit the tax for wages paid in December. Get more information on payroll tax deposits.

January 31, 2008

• Quarterly payroll tax payments and Wage and Withholding report due. Annual report also due.
  • State:
    • DE 6 (Quarterly Wage and Withholding Report) due for the fourth quarter of 2007.
    • DE 3BHW (Employer of Household Worker(s) Quarterly Report of Wages and Withholdings) due for the fourth quarter of 2007 from household employers who are annual taxpayers.
    • DE 88 (Payroll Tax Deposit) payment due for wages paid in the fourth quarter of 2007 (see Tax Payment to determine your deposit schedule).
    • DE 7 (Annual Reconciliation Statement) due for 2007.
    • DE 3HW (Employers of Household Workers Annual Payroll Tax Return) due for 2007 from
      household employers who are annual taxpayers.
      

February 15, 2008

• Monthly payroll deposits due
  • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in January.
  • Federal: Deposit the tax for wages paid in January. Get more information on payroll tax deposits.

March 17, 2008

• Monthly payroll deposits due
  • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in February.
  • Federal: Deposit the tax for wages paid in February. Get more information on payroll tax deposits.

April 15, 2008

• Monthly payroll deposits due
  • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in March.
  • Federal: Deposit the tax for wages paid in March. Get more information on payroll tax deposits.

April 30, 2008

• Quarterly payroll tax payments and Wage and Withholding report due
  • State:
    • DE 6 (Quarterly Wage and Withholding Report) due for the first quarter of 2008.
    • DE 3BHW (Employer of Household Worker(s) Quarterly Report of Wages and Withholdings) due if you are a household employer annual taxpayer.
    • DE 88 (Payroll Tax Deposit) payment due for wages paid in the first quarter of 2008 (see Tax Payment to determine your deposit schedule.

May 15, 2008

• Monthly payroll deposits due
  • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in April.
  • Federal: Deposit the tax for wages paid in April. Get more information on payroll tax deposits.

June 16, 2008

• Monthly payroll deposits due
  • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in May.
  • Federal: Deposit the tax for wages paid in May. Get more information on payroll tax deposits.

July 15, 2008

• Monthly payroll deposits due
  • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in June.
  • Federal: Deposit the tax for wages paid in June. Get more information on payroll tax deposits

July 31, 2008

• Quarterly payroll tax payments and Wage and Withholding report due
  • State:
    • DE 6 (Quarterly Wage and Withholding Report) due for the second quarter of 2008.
    • DE 3BHW (Employer of Household Worker(s) Quarterly Report of Wages and Withholdings) due if you are a household employer annual taxpayer.
    • DE 88 (Payroll Tax Deposit) payment due for wages paid in the second quarter of 2008 (see Tax Payment to determine your deposit schedule.

August 15, 2008

• Monthly payroll deposits due
  • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in July.
  • Federal: Deposit the tax for wages paid in July. Get more information on payroll tax deposits.

September 15, 2008

• Monthly payroll deposits due
  • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in August.
  • Federal: Deposit the tax for wages paid in August. Get more information on payroll tax deposits.

October 15, 2008

• Monthly payroll deposits due
  • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in September.
  • Federal: Deposit the tax for wages paid in September. Get more information on payroll tax deposits.

October 31, 2008

• Quarterly payroll tax payments and Wage and Withholding report due
  • State:
    • DE 6 (Quarterly Wage and Withholding Report) due for the third quarter of 2008.
    • DE 3BHW (Employer of Household Worker(s) Quarterly Report of Wages and Withholdings) due if you are a household employer annual taxpayer.
    • DE 88 (Payroll Tax Deposit) payment due for wages paid in the third quarter of 2008 (see Tax Payment to determine your deposit schedule.

November 17, 2008

• Monthly payroll deposits due
  • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in October.
  • Federal: Deposit the tax for wages paid in October. Get more information on payroll tax deposits.

December 15, 2008

• Monthly payroll deposits due
  • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in November.
  • Federal: Deposit the tax for wages paid in November. Get more information on payroll tax deposits.

January 15, 2009

• Monthly payroll deposits due
• State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in December.
• Federal: Deposit the tax for wages paid in December. Get more information on payroll tax deposits.

February 2, 2009

• Quarterly payroll tax payments and Wage and Withholding report due. Annual report also due.
  • State:
    • DE 6 (Quarterly Wage and Withholding Report) due for the fourth quarter of 2008.
    • DE 3BHW (Employer of Household Worker(s) Quarterly Report of Wages and Withholdings) due for the fourth quarter of 2007 from household employers who are annual taxpayers.
    • DE 88 (Payroll Tax Deposit) payment due for wages paid in the fourth quarter of 2008 (see Tax Payment to determine your deposit schedule).
    • DE 7 (Annual Reconciliation Statement) due for 2008.
    • DE 3HW (Employers of Household Workers Annual Payroll Tax Return) due for 2007 from
      household employers who are annual taxpayers.