The finalized 2021 version of Publication 509, Tax Calendars, was released Dec. 31 by the Internal Revenue Service.
A general tax calendar, a tax calendar for employers, and an excise tax calendar are included in Publication 509. The publication also lists federal tax holidays that may affect payroll tax compliance deadlines.
The publication updated guidance on payment dates for deferred amounts of the employer and employee shares of Social Security tax for 2020. The dates were updated from the Oct. 6 draft version.
Half of the payment of the employer share is due by Jan. 3, 2022, and the...