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IRS.gov Website
Publication 15
taxmap/pubs/p15-001.htm#en_us_publink1000265329

Calendar(p6)

rule
The following is a list of important dates. Also see Publication 509, Tax Calendars.
Deposit
If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, use the next business day. A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. However, a statewide legal holiday does not delay the due date of federal tax deposits. For any due date, you will meet the "file" or "furnish" requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U.S. Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. See Private Delivery Services under Reminders for more information.
taxmap/pubs/p15-001.htm#en_us_publink1000265300

By January 31(p6)

rule
taxmap/pubs/p15-001.htm#en_us_publink1000265301

Furnish Forms 1099 and W-2.(p6)

rule
Furnish each employee a completed Form W-2, Wage and Tax Statement. Furnish each other payee a completed Form 1099 (for example, Form 1099-MISC, Miscellaneous Income).
taxmap/pubs/p15-001.htm#en_us_publink1000265302

File Form 941 or Form 944.(p6)

rule
File Form 941, Employer's QUARTERLY Federal Tax Return, for the fourth quarter of the previous calendar year and deposit any undeposited income, social security, and Medicare taxes. You may pay these taxes with Form 941 if your total tax liability for the quarter is less than $2,500. File Form 944, Employer's ANNUAL Federal Tax Return, for the previous calendar year instead of Form 941 if the IRS has notified you in writing to file Form 944 and pay any undeposited income, social security, and Medicare taxes. You may pay these taxes with Form 944 if your total tax liability for the year is less than $2,500. For additional rules on when you can pay your taxes with your return, see Payment with return in section 11. If you timely deposited all taxes when due, you have 10 additional calendar days from January 31 to file the appropriate return.
taxmap/pubs/p15-001.htm#en_us_publink1000265305

File Form 940.(p6)

rule
File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. However, if you deposited all of the FUTA tax when due, you have 10 additional calendar days to file.
taxmap/pubs/p15-001.htm#en_us_publink1000265306

File Form 945.(p6)

rule
File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll income tax withheld in 2011. If you deposited all taxes when due, you have 10 additional calendar days to file. See Nonpayroll Income Tax Withholding under Reminders for more information.
taxmap/pubs/p15-001.htm#en_us_publink1000265309

By February 15(p6)

rule
taxmap/pubs/p15-001.htm#en_us_publink1000265310

Request a new Form W-4 from exempt employees.(p6)

rule
Ask for a new Form W-4, Employee's Withholding Allowance Certificate, from each employee who claimed exemption from income tax withholding last year.
taxmap/pubs/p15-001.htm#en_us_publink1000265311

On February 16(p7)

rule
taxmap/pubs/p15-001.htm#en_us_publink1000265312

Forms W-4 claiming exemption from withholding expire.(p7)

rule
Any Form W-4 claiming exemption from withholding for the previous year has now expired. Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. See section 9 for more information. If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place.
taxmap/pubs/p15-001.htm#en_us_publink1000265314

By February 28(p7)

rule
taxmap/pubs/p15-001.htm#en_us_publink1000265315

File paper Forms 1099 and 1096.(p7)

rule
File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U.S. Information Returns, with the IRS. For electronically filed returns, see By March 31 below.
taxmap/pubs/p15-001.htm#en_us_publink1000265743

By February 29(p7)

rule
taxmap/pubs/p15-001.htm#en_us_publink1000265737

File paper Forms W-2 and W-3.(p7)

rule
File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). For electronically filed returns, see By March 31 below.
taxmap/pubs/p15-001.htm#en_us_publink1000265739

File paper Form 8027.(p7)

rule
File paper Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, with the IRS. See section 6. For electronically filed returns, see By March 31 below.
taxmap/pubs/p15-001.htm#en_us_publink1000265322

By March 31(p7)

rule
taxmap/pubs/p15-001.htm#en_us_publink1000265323

File electronic Forms 1099, 8027, and W-2.(p7)

rule
File electronic Forms 1099 and 8027 with the IRS. File electronic Forms W-2 with the SSA. For information on reporting Form W-2 information to the SSA electronically, visit the Social Security Administration's Employer W-2 Filing Instructions & Information webpage at
www.socialsecurity.gov/employer. For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically, and Publication 1239, Specifications for Filing Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, Electronically.
taxmap/pubs/p15-001.htm#en_us_publink1000265324

By April 30, July 31, October 31, and January 31(p7)

rule
taxmap/pubs/p15-001.htm#en_us_publink1000265325

Deposit FUTA taxes.(p7)

rule
Deposit federal unemployment (FUTA) tax due if it is more than $500.
taxmap/pubs/p15-001.htm#en_us_publink1000265326

File Form 941.(p7)

rule
File Form 941 and deposit any undeposited income, social security, and Medicare taxes. You may pay these taxes with Form 941 if your total tax liability for the quarter is less than $2,500. If you timely deposited all taxes when due, you have 10 additional calendar days from the due dates above to file the return.
taxmap/pubs/p15-001.htm#en_us_publink1000265327

Before December 1(p7)

rule
taxmap/pubs/p15-001.htm#en_us_publink1000265328

New Forms W-4.(p7)

rule
Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year.