Record when the quarterly federal employment-tax return is due
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- Record the Form 941 due date for the quarter from the IRS list, and note whether the file shows that every deposit was made on time.
- What the lawyer must review
- The IRS says employers generally report wages and employment taxes on Form 941 for each quarter, due on the last day of the month that follows the end of the quarter. The page states those due dates as 30 April, 31 July, 31 October and 31 January for the fourth quarter of the previous calendar year. If the employer timely deposited all taxes when due, the page gives 10 additional calendar days to file. If the due date falls on a Saturday, Sunday or legal holiday, the return may be filed on the next business day. Deposit due dates are different from the filing due date, and deposits must be made by electronic funds transfer. IRS Office of Professional Responsibility Issue 2026-19 says Circular 230 § 10.22 requires due diligence in papers and in representations to the IRS and to clients, and that the practitioner must review AI-created text and verify facts, citations and calculations before anything is delivered to a client or submitted to the IRS. Do not put tax return information into a public tool: Issue 2026-19 maps unauthorized use or disclosure to IRC §§ 6713 and 7216.
- Written for / version
- United States versionUS
Who does what
| Role | What they do |
|---|---|
| Assistance | Consider narrowly defined preparation support after confirming the tool’s capability and permitted scope. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- Open each relied-on authority independently. Confirm its existence, current status, proposition and any quotation or pinpoint reference.
- Trace every relied-on figure to its source, confirm dates and assumptions, and independently recalculate totals or derived amounts.
- Check the current court or regulator requirements, prescribed form and attachments for the intended document and filing.
- Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
- Resolve exceptions and record the responsible lawyer’s approval of the exact output and intended use.