2010 Year-End Calendar

Payroll Processing Dates

December 29 (before 5pm PST)*: Last day to submit Direct Deposit paychecks with a 2010 check date.

December 31: Pay any outstanding SUI balances.

W-2 Dates

January 31**: Last day to give employees copies of their 2010 W-2s. (If you're mailing W-2s to your employees, the postmark must be on or before January 31.)

February 28: Last day to file W-2 forms with the IRS. (If filed electronically, the due date is March 31.)

Federal Payroll Tax Forms and Payments

January 18: SS, Medicare, WH Due (monthly depositors)
January 31: These forms/payments are due:
  Form 941 Form and payment due (if less than $2500)
  Form 940 Form and payment due (if less than $2500)
April 15: SS, Medicare, WH Due (monthly depositors)

State and Local Payroll Tax Forms and Payments

Due dates vary by state. For information about when to pay and file your state payroll taxes, contact your state agency. (See our Forms and Other Resources page for a list of state resources.)

Federal Bank Holidays (first quarter of 2011)

January 17: Martin Luther King Jr.
February 21: President's Day

*If you post your employees' W-2 to an online website like Paycheck Records, you must post the W-2s and notify your employees that they are available by January 31.

**The payroll service requires 2 business days to process Direct Deposit. If you submit your DD paychecks on December 29, your employees will receive their paycheck funds on Friday December 31.