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Important Dates for Payroll Tax

November 17, 2014

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

December 15, 2014

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

January 1, 2015 (Delinquent if not filed/paid by February 2, 2015)

    Quarterly payroll tax payments, and contribution return and report of wages reports due.
    • State:
      DE 9 (Quarterly Contribution Return and Report of Wages) due for the fourth quarter of 2014 and
    • DE 9C (Quarterly Contribution Return and Report of Wages (Continuation)) due for the fourth quarter of 2014.
    • 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 fourth quarter of 2014 (see Payroll Tax Deposit to determine your deposit schedule.)
  • Annual Report Due Annual Household Employers
    • State:
      DE 3HW (Employers of Household Workers Annual Payroll Tax Return) due for 2014 from annual household employers.

January 15, 2015

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

February 17, 2015

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

March 16, 2015

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

April 1, 2015 (Delinquent if not filed/paid by April 30, 2015)

    Quarterly payroll tax payments, and contribution return and report of wages reports due.
    • State:
      DE 9 (Quarterly Contribution Return and Report of Wages) due for the first quarter of 2015 and
    • DE 9C (Quarterly Contribution Return and Report of Wages (Continuation)) due for the first quarter of 2015. (FILE THE DE 9 AND DE9C TOGETHER)
    • DE 3BHW (Employer of Household Worker(s) Quarterly Report of Wages and Withholdings) due if you are an annual household employer.
    • DE 88 (Payroll Tax Deposit) payment due for wages paid in the first quarter of 2015 (see Payroll Tax Deposit to determine your deposit schedule.)

April 15, 2015

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

May 15, 2015

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

June 15, 2015

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

July 1, 2015 (Delinquent if not filed/paid by July 31, 2015)

    Quarterly payroll tax payments, and contribution return and report of wages reports due.
    • State:
      DE 9 (Quarterly Contribution Return and Report of Wages) due for the second quarter of 2015 and
    • DE 9C (Quarterly Contribution Return and Report of Wages (Continuation)) due for the second quarter of 2015. (FILE THE DE 9 AND DE9C TOGETHER)
    • DE 3BHW (Employer of Household Worker(s) Quarterly Report of Wages and Withholdings) due if you are an annual household employer.
    • DE 88 (Payroll Tax Deposit) payment due for wages paid in the second quarter of 2015 (see Payroll Tax Deposit to determine your deposit schedule.)

July 15, 2015

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

August 17, 2015

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

September 15, 2015

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

October 1, 2015 (Delinquent if not filed/paid by November 2, 2015)

    Quarterly payroll tax payments, and contribution return and report of wages reports due.
    • State:
      DE 9 (Quarterly Contribution Return and Report of Wages) due for the third quarter of 2015 and
    • DE 9C (Quarterly Contribution Return and Report of Wages (Continuation)) due for the third quarter of 2015. (FILE THE DE 9 AND DE9C TOGETHER)
    • DE 3BHW (Employer of Household Worker(s) Quarterly Report of Wages and Withholdings) due if you are an annual household employer.
    • DE 88 (Payroll Tax Deposit) payment due for wages paid in the third quarter of 2015 (see Payroll Tax Deposit to determine your deposit schedule.)

October 15, 2015

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

November 16, 2015

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

December 15, 2015

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

January 1, 2016 (Delinquent if not filed/paid by February 1, 2016)

    Quarterly payroll tax payments, and contribution return and report of wages reports due.
    • State:
      DE 9 (Quarterly Contribution Return and Report of Wages) due for the fourth quarter of 2015 and
    • DE 9C (Quarterly Contribution Return and Report of Wages (Continuation)) due for the fourth quarter of 2015. (FILE THE DE 9 AND DE9C TOGETHER)
    • 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 fourth quarter of 2015 (see Payroll Tax Deposit to determine your deposit schedule.)
  • Annual Report Due – Annual Household Employers
    • State:
      DE 3HW (Employers of Household Workers Annual Payroll Tax Return) due for 2015 from annual household employers.