November 2021 Individual Due Dates

November 10 – Report Tips to Employer

If you are an employee who works for tips and received more than $20 in tips during October, you are required to report them to your employer on IRS Form 4070 no later than November 10. Your employer is required to withhold FICA taxes and income tax withholding for these tips from your regular wages. If your regular wages are insufficient to cover the FICA and tax withholding, the employer will report the amount of the uncollected withholding in box 12 of your W-2 for the year. You will be required to pay the uncollected withholding when your return for the year is filed.

November 2021 Business Due Dates

November 1 – Social Security, Medicare and Withheld Income Tax

File Form 941 for the third quarter of 2021. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter in full and on time, you have until November 10 to file the return.

November 1 – Certain Small Employers

Deposit any undeposited tax if your tax liability is $2,500 or more for 2021 but less than $2,500 for the third quarter.

November 1 – Federal Unemployment Tax

Deposit the tax owed through September if more than $500.

November 10 – Social Security, Medicare and Withheld Income Tax

File Form 941 for the third quarter of 2021.  This due date applies only if you deposited the tax for the quarter in full and on time.

November 15 – Social Security, Medicare and Withheld Income Tax

If the monthly deposit rule applies, deposit the tax for payments in October.

November 15 – Nonpayroll Withholding

If the monthly deposit rule applies, deposit the tax for payments in October.