| Wed | 2 | Deposit payroll tax for payments on Apr 25-27 if the semiweekly deposit rule applies. |
| Fri | 4 | Deposit payroll tax for payments on Apr 28 – May 1 if the semiweekly deposit rule applies. |
| Wed | 9 | Deposit payroll tax for payments on May 2-4 if the semiweekly deposit rule applies. |
| Thu | 10 | Employers: Employees are required to report to you tips of $20 or more earned during April. |
| Thu | 10 | File Form 941 for the first quarter of 2012 if you timely deposited all required payments. |
| Fri | 11 | Deposit payroll tax for payments on May 5-8 if the semiweekly deposit rule applies. |
| Tue | 15 | Deposit payroll tax for Apr if the monthly deposit rule applies. |
| Wed | 16 | Deposit payroll tax for payments on May 9-11 if the semiweekly deposit rule applies. |
| Fri | 18 | Deposit payroll tax for payments on May 12-15 if the semiweekly deposit rule applies. |
| Wed | 23 | Deposit payroll tax for payments on May 16-18 if the semiweekly deposit rule applies. |
| Fri | 25 | Deposit payroll tax for payments on May 19-22 if the semiweekly deposit rule applies. |
| Thu | 31 | File Form 730 and pay the tax on wagers accepted during April. |
| Thu | 31 | File Form 2290 and pay the tax for vehicles first used during April. |
| Thu | 31 | Deposit payroll tax for payments on May 23-25 if the semiweekly deposit rule applies. |