2015 Calendar of Payroll Dates

Calendar of Important Payroll Dates for 2015
February 2
Fourth quarter 2014 payroll reports due (Fed Form 941 and Oregon Form OQ).
Annual 2014 payroll reports due.
(Fed Forms 940, 943, 944 & 945 and Oregon Form OA for Domestic Employers)
Distribute Forms W-2 to employees.
Distribute Forms 1099 to recipients.
(If you have more than ten 1099’s they must be filed electronically with both Federal and
State governments.)
February 28
Paper Forms W-3, WR, and 1096 are due.
March 31
Electronic Filing of W-3, W-2, and 1096 are due.
(All W-2 forms must be filed electronically with the State of Oregon)
April 30
First quarter 2015 payroll reports due (Fed Form 941 and Oregon Form OQ).
July 31
Second quarter 2015 payroll reports due (Fed Form 941 and Oregon Form OQ).
November 2
Third quarter 2015 payroll reports due (Fed Form 941 and Oregon Form OQ)
Calendar of Estimated Individual Tax Payments for 2014
January 15
Individual estimated tax payments are due for 4th quarter of
2014 (IRS Form 1040ES and Oregon Form 40ES).
April 15
Individual estimated tax payments are due for 1st quarter of
2015 (IRS Form 1040ES and Oregon Form 40ES).
June 16
Individual estimated tax payments are due for 2nd quarter of
2015 (IRS Form 1040ES and Oregon Form 40ES).
September 15
Individual estimated tax payments are due for 3rd quarter of
2015 (IRS Form 1040ES and Oregon Form 40ES).