For the July-September quarter, the due date is October 31. And for the October-December quarter, FUTA taxes are due January 31. Further, every year, you must file IRS Form 940, the Employer's Annual Federal Unemployment (FUTA) Tax Return.ue Dates. FUTA taxes are due by the last day of the month that follows the end of the calendar quarter. For the quarter that runs from January to March, the due date is April 30. For the April-June quarter, the due date is July 31.