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Rachuba documentation

Due dates

The due dates below are computed from the ledger and the calendar, not stored: the statutory day is moved to the next business day when it falls on a weekend or holiday. Two calendars are kept apart. IRS dates skip District of Columbia legal holidays (26 U.S.C. 7503), which adds Emancipation Day and Inauguration Day to the federal list; the 401(k) safe harbor counts Department of Labor business days, which skip only federal holidays.

For each paid run

ObligationDueRecorded with
Form 941 taxes through EFTPSMonthly depositor: the 15th of the next month. Semiweekly depositor: the Wednesday after a Wednesday-to-Friday payday, the Friday after a Saturday-to-Tuesday payday, plus a day for each legal holiday in the three weekdays after the period closes (26 CFR 31.6302-1).rachuba deposited
401(k) elective deferral to the plan trusteeThe seventh business day after the pay date (29 CFR 2510.3-102(a)(2)).rachuba remitted

For the year

ObligationDueShown by
Form 941, each quarterThe last day of the month after the quarter.calendar, form 941
Form 940January 31 of the next year.calendar, form 940
Forms W-2 and W-3January 31 of the next year.calendar, form w2
The employee's Form 1040-ES installmentsApril 15, June 15, September 15 and January 15.return

How it is tracked

  • rachuba run prints the EFTPS amount and due date, and the deferral amount and due date, for the run it computes.
  • rachuba deposited and rachuba remitted write the date the money moved into the run's ledger entry and print LATE when that date is after the due date.
  • rachuba owed lists every run of the year whose deferral or deposit is not recorded, with its due date: a warning until that date and an error after it. An error makes the command exit 1.
  • rachuba calendar prints the year's return due dates and each recorded run's two due dates.
  • rachuba return prints each estimated tax installment with what was required and credited by its due date, and names the next one.
  • For California, rachuba run and rachuba check warn when the year's FUTA credit reduction has not been determined or the configured rate differs from the final Schedule A rate. Recheck the year's Form 940 liability when the rate is published.

What is not tracked

  • Whether a Form 941, 940, W-2 or W-3 was filed: the due dates are shown, and there is no record of filing.
  • State payroll deposits and returns.
  • The company's own returns and fees: its income tax return, state franchise tax, annual reports, and information returns such as 1099s.
  • Publication of a new FUTA determination: the year's tax table and company.futa_credit_reduction_ppm must be updated from Schedule A. The November test date is not a filing deadline or a recorded event.
  • Reminders. Nothing runs on a schedule; a date is checked when a command runs.