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Calendar: January 2018
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Holiday
January 2018
Events Compliance
Sun December 31, 2017
Payroll Compliance
Happy New Year!
Thu January 04, 2018
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on December 27, 28, and 29, 2017, if semi-weekly depositor.
Fri January 05, 2018
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on December 30, and 31, 2017, and January 1 and 2 if semi-weekly depositor.
Wed January 10, 2018
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 3, 4, and 5 if semi-weekly depositor.
Fri January 12, 2018
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 6, 7, 8, and 9 if semi-weekly depositor.
Tue January 16, 2018
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments in December 2017, if monthly depositor.

For nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in December 2017.
Wed January 17, 2018
Payroll Compliance
Shortfall deposits by semi-weekly depositors for deposits made December 1 to 29, 2017.
Thu January 18, 2018
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 10, 11, and 12 if semi-weekly depositor.
Fri January 19, 2018
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 13, 14, 15, and 16 if semi-weekly depositor.
Wed January 24, 2018
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 17, 18, and 19 if semi-weekly depositor.
Thu January 25, 2018
Preparing for the 2018 CPP and FPC Exams – FOR FREE!
WEBINAR
Course Code: 180125PL
Fri January 26, 2018
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 20, 21, 22, and 23 if semi-weekly depositor.
Wed January 31, 2018
Payroll Compliance
Last day to furnish Form W-2, Wage and Tax Statement, to employees to report wages, allocated tips, and amounts withheld from wages in 2017. If an employee agreed to receive Form W-2 electronically, have it posted on a website and notify the employee of the posting. (Retired employees should be given Form 1099-R).

Last day to mail or electronically file Copy A of Form(s) W-2 and W-3 with the SSA.

Annual information returns on the Form 1099 series (such as Form 1099-MISC, Miscellaneous Income) must be provided to recipients of dividends, interest, patronage dividends, government payments, rent, or other business payments in 2017 of more than $600 if no W-2 is required. Note: This due date for providing the form to recipients is extended to February 15 for certain types of payments.

File Form 1099-MISC with the IRS by January 31 when reporting nonemployee compensation payments in Box 7. Otherwise, file Form 1099-MISC by February 28 if filing on paper, or by April 2, 2018, if filing electronically.

If you either paid reportable gambling winnings or withheld income tax from gambling winnings you paid in 2017, give the winners Form W-2G.

Last quarterly return (Form 941) must be filed by employers to report social security, Medicare, and withheld income tax for the fourth quarter of 2017. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is less than $2,500, it can be paid in full with a timely filed return. (Employers that deposited the tax for the quarter in full and on time have until February 10 to file Form 941.)

File Form 945 to report income tax withheld for 2017 on all nonpayroll items, including backup withholding and withholding for pensions, annuities, and gambling winnings. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is less than $2,500, it can be paid in full with a timely filed return. (Employers that deposited the tax for the year in full and on time have until February 12 to file Form 945.)

Certain small employers must file Form 944 to report social security and Medicare taxes, and withheld income tax for 2017. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is $2,500 or more for 2017 but less than $2,500 for the fourth quarter, deposit any undeposited tax or pay it in full with a timely filed return. (Employers that deposited all of the tax timely, properly, and in full have until February 12 to file Form 944.)

Agricultural employers must file Form 943 to report social security, Medicare, and withheld income tax for 2017. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is less than $2,500, it can be paid in full with a timely filed return. (Employers that deposited the tax for the year in full and on time have until February 12 to file Form 943.)

Employers must file Form 940 to report annual Federal Unemployment Tax Act (FUTA) tax for 2017. 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. (Employers that deposited the tax for the year in full and on time have until February 12 to file Form 940.)

Furnish Copy B of Form 3921 to an employee where there has been a transfer of stock to the employee pursuant to the employee's exercise of an incentive stock option in 2017.

Furnish Copy B of Form 3922 to an employee where there has been a first transfer of stock to the employee in 2017 acquired through an employee stock purchase plan.

If you're an Applicable Large Employer, provide Form 1095-C to full-time employees. For all other providers of minimum essential coverage, provide Form 1095-B to responsible individuals. Also see the Instructions for Forms 1094-B and 1095-B and the Instructions for Forms 1094-C and 1095-C for more information about the information reporting requirements.

Shortfall deposits by semi-weekly depositors for deposits made January 2 to 4 for 2017 liabilities.

Shortfall deposits or payments by monthly depositors for deposits made November 15, 2017, December 15, 2017, and January 17, 2018.
Thu February 01, 2018
New Year, New Challenges: It's 2018
WEBINAR
Course Code: 180201PL



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