Calendar: February 2011
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February 2011
Events Compliance
Mon January 31, 2011
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 2010. 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).

Annual information returns on Forms 1099 must be provided to recipients of dividends, interest, patronage dividends, government payments, rent, or other business payments in 2010 of more than $600 if no W-2 is required. Note: This due date is extended to February 15 for certain types of payments.

If you withheld income tax from gambling winnings you paid in 2010, 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 2010. 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 all of the tax on time have until February 10 to file Form 941.)

File Form 945 to report income tax withheld for 2010 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 all of the tax for the year and on time have until February 10 to file Form 945.)

Certain small employers must file Form 944 to report social security and Medicare taxes, and withheld income tax for 2010. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is $2,500 or more for 2010 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 for the year and on time have until February 10 to file Form 944.)

Agricultural employers must file Form 943 to report social security, Medicare, and withheld income tax for 2010. 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 all of the tax for the year and on time have until February 10 to file Form 943.)

Employers must file Form 940 to report annual Federal Unemployment Tax Act (FUTA) tax for 2010. 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 all of the tax for the year and on time have until February 10 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 2010.

Furnish Copy B of Form 3922 to an employee where there has been a first transfer of stock to the employee in 2010 acquired through an employee stock purchase plan.

Shortfall deposits by semi-weekly depositors for deposits made January 3 to 5 for 2010 liabilities.

Shortfall deposits or payments by monthly depositors for deposits made November 15, 2010, December 15, 2010, and January 18, 2011.

Wed February 02, 2011
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 26, 27, and 28 if semi-weekly depositor.
Fri February 04, 2011
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 29, 30, and 31, and February 1 if semi-weekly depositor.
Wed February 09, 2011
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 2, 3, and 4 if semi-weekly depositor.
Thu February 10, 2011
Payroll Compliance
File Form 941 to report social security, Medicare, and withheld income tax for the fourth quarter of 2010. Only for employers that deposited the tax in full and on time.

File Form 945 to report income tax withheld on nonpayroll items for 2010. Only for businesses that deposited the tax in full and on time.

File Form 944 (applies to certain small employers) to report social security, Medicare, and withheld income tax for 2010. Only for employers that deposited the tax in full and on time.

Agricultural employers file Form 943 to report social security, Medicare, and withheld income tax for 2010. Only for employers that deposited the tax in full and on time.

File Form 940 for 2010. Only for employers that deposited the tax in full and on time.

Fri February 11, 2011
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 5, 6, 7, and 8 if semi-weekly depositor.
Tue February 15, 2011
Payroll Compliance
All employees who claimed exemption from income tax withholding in 2010 must submit a new Form W-4 to continue to claim the exemption from income tax withholding in 2011.

Give annual information statements on Forms 1099 to recipients of certain payments that were made during 2010. This due date applies only to the following types of payments: Payments reported on Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-S, Proceeds From Real Estate Transactions; and substitute payments reported in Box 8 or gross proceeds paid to an attorney reported in Box 14 of Form 1099-MISC, Miscellaneous Income.

Deposit social security, Medicare, and withheld income tax for payments in January if monthly depositor.

For nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in January.

Wed February 16, 2011
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 9, 10, and 11 if semi-weekly depositor.

Shortfall deposits by semi-weekly depositors for 2011 deposits made January 4 to 31.

Fri February 18, 2011
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 12, 13, 14, and 15 if semi-weekly depositor.
Thu February 24, 2011
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 16, 17, and 18 if semi-weekly depositor.
Fri February 25, 2011
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 19, 20, 21, and 22 if semi-weekly depositor.
Mon February 28, 2011
Payroll Compliance
File Copy A of all the Forms W-2 issued for 2010, together with transmittal Form W-3 for paper filings with the Social Security Administration. If Forms W-2 are filed electronically, the due date for filing them with the Social Security Administration is March 31.

Large food and beverage establishments must file the annual report of allocated tips on Form 8027. Form 8027-T is to be filed to summarize and transmit Forms 8027 where allocated tips are being reported for more than one establishment. If Forms 8027 are filed electronically, the due date for filing them with the IRS is March 31.

Payers of gambling winnings must file Copy A of Forms W-2G issued for 2010, together with transmittal Form 1096 for paper filings with the IRS. If Forms W-2G are filed electronically, the due date for filing them with the IRS is March 31.

File annual Forms 1099 series returns issued for 2010, together with transmittal Form 1096 for paper filings with the IRS. There are different Forms 1099 for different types of payments; use a separate Form 1096 to summarize and transmit the forms for each type of payment. If annual Forms 1099 series returns issued for 2010 are filed electronically, the due date for filing them with the IRS is March 31.

File Copy A of Form 3921 issued for 2010, together with transmittal Form 1096 for paper filings. If you file electronically, the due date is March 31.

File Copy A of Form 3922 issued for 2010, together with transmittal Form 1096 for paper filings. If you file electronically, the due date is March 31.

Wed March 02, 2011
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 23, 24, and 25 if semi-weekly depositor.
Fri March 04, 2011
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 26, 27, and 28, and March 1 if semi-weekly depositor.