| January | February | March | April | May | June | July | August | September | October | November | December |
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| 1 | 2 | 3 8/2 - File Form 720 for the 2nd quarter of 2010. File Form 730 and pay the tax on wagers accepted during June. File Form 2290 and pay the tax for vehicles first used during June. Employers: File 2009 Form 5500 or 5500-EZ. Deposit FUTA owed through June if more than $500. File Form 941 for the 2nd quarter of 2010. | 4 Deposit payroll tax for payments on July 28–30 if the semiweekly deposit rule applies. |
5 | 6 Deposit payroll tax for payments on July 31–Aug 3 if the semiweekly deposit rule applies. |
7 | |
| 8 | 9 |
10 Employers: Employees are required to report to you tips of $20 or more earned during July. File Form 941 for the second quarter of 2010 if you timely deposited all required payments. |
11 Deposit payroll tax for payments on Aug 4–6 if the semiweekly deposit rule applies. |
12 | 13 Deposit payroll tax for payments on Aug 7–10 if the semiweekly deposit rule applies. |
14 |
| 15 | 16 Deposit payroll tax for July if the monthly deposit rule applies. |
17 |
18 Deposit payroll tax for payments on Aug 11–13 if the semiweekly deposit rule applies. |
19 | 20 Deposit payroll tax for payments on Aug 14–17 if the semiweekly deposit rule applies. | 21 |
| 22 | 23 | 24 | 25 Deposit payroll tax for payments on Aug 18–20 if the semiweekly deposit rule applies. |
26 | 27 |
28 |
| 29 | 30 | 31 File Form 730 and pay tax on wagers accepted during July. File Form 2290 and pay the tax for vehicles first used during July. |
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