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DUE DATES
All due dates assume that the date falls on a business day. If the due date falls on a holiday or weekend, the due date will be the next business day.


JANUARY 31

File information returns (Form 1099) for certain payments you made during previous year. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the General Instructions for Forms 1099, 1098, 5498, and W-2G for information on what payments are covered, how much the payment must be before a return is required, which form to use, and extensions of time to file. If you file Forms 1098, 1099, or W-2G electronically (not by magnetic media), your due date for filing all forms is  January 31.

Employers - File Form W-3 with Copy A of all Forms W-2 issued for the current tax year.

Employers - Federal unemployment tax. File Form 940 (or 940-EZ) for this year. If your undeposited tax is $100 or less, you can either pay it with your return or deposit it. If it is more than $100, you must deposit it. However, if you already deposited the tax for the year in full and on time, you have until February 10 to file the return.

Employers - Social Security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of this year. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until February 10 to file the return.

Employers - Nonpayroll taxes. File Form 945 to report income tax withheld for this year on all nonpayroll items, including backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal members. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the year in full and on time, you have until February 10 to file the return.

Employers - File Form W-3 with Copy A of all Forms W-2 issued for the current tax year.

Employers - Give your employees their copies of Form W-2 for the previous year. If an employee agreed to receive Form W-2 electronically, post it on a website accessible to the employee and notify the employee of the posting by January 31st.

Employers - Give annual information Forms 1098, 1099 and W-2G to recipients for certain payments made during the year. Electronic filing of Forms 1098, 1099, and W-2G - File Forms 1098, 1099, or W-2G with the IRS.  The due date for giving the recipient these forms will still be January 31. For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Magnetically or Electronically.

 

Individuals - File your income tax return (Form 1040) for this year if you did not pay your last installment of estimated tax by January 15. Filing your return and paying any tax due by January 31 prevents any penalty for late payment of last installment.

FEBRUARY 10

Employees who work for tips - If you received $20 or more in tips during January, report them to your employer. You can use Form 4070 Employee's Report of Tips to Employer.

FEBRUARY 15

Individuals - If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.

Employers - Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in January.

Employers - Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients.

MARCH 1

Farmers and fishermen - File Form 1040 and pay any tax due. However, you have until April 15 to file if you paid your previous year estimated tax by January 15 of the current year.

MARCH 10

Employees who work for tips - If you received $20 or more in tips during February, report them to your employer. You can use Form 4070 Employee's Report of Tips to Employer.