Employees who work for tips - If you received $20 or more in tips during December, report them to your employer. You can use Form 4070 Employee's Report of Tips to Employer.
Employees who work for tips - If you received $20 or more in tips during December, report them to your employer. You can use Form 4070 Employee's Report of Tips to Employer.
Employers - Social Security, Medicare and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in December of this year. Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in December.
Individuals - Make a payment of your estimated tax for this year if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES. This is the final installment date for this year's estimated tax. However, you do not have to make this payment if you file this year's return (Form 1040) and pay any tax due by January 31 of the following year.
Farmers and Fisherman - Pay your estimated tax for this year using Form 1040ES. You have until April 15 to file this year's income tax return (Form 1040). If you don't pay your estimated tax by January 15, you must file this year's return and pay any tax due by March 1 to avoid an estimated tax penalty.
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 the last installment.
Employers - Federal unemployment tax. File Form 940 (or 940-EZ) for this year. If your undeposited tax is $500 or less, you can either pay it with your return or deposit it. If it is more than $500, 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. 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. 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. 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. Give annual information Forms 1098, 1099 and W-2G to recipients for certain payments made during the year. File Form W-3 with Copy A of all Forms W-2 issued for the current tax year. File Form 1099-MISC with the IRS when you are reporting non-employee compensation payments in box 7.
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.
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. Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients.
All Businesses - File information returns (Form 1099) for certain payments you made during previous year. These payments are described under January 31. 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 them with the IRS will be extended to March 31. The due date for giving the recipient these forms remains January 31.
Employers - File Forms 1094-B, 1095-B, 1094-C, and 1095-C if filing on paper
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.
Employers - Give your employees Forms 1095-B and 1095-C for health care coverage.
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.
Employers - Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in February. Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in February.
S Corporations - File Form 1120S and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder's Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.
S Corporation election - File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S Corporation beginning with the current calendar year. If Form 2553 is filed late, S treatment will begin with next calendar year.
Partnerships - File a previous calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then file Form 1065 by September 15.
Electing large partnerships - File a previous calendar year return (Form 1065-B). Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership. This due date is effective for the first March 15 following the close of the partnership's tax year. If you want an automatic 6-month extension of time to file the return, file Form 7004. Then file Form 1065-B by September 15.