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Calendar: January 2012
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January 2012
Events Compliance
Thu January 05, 2012
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on December 28, 29, and 30, 2011 if semi-weekly depositor.
Fri January 06, 2012
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on December 31, 2011, and January 1, 2, and 3, 2012 if semi-weekly depositor.
Wed January 11, 2012
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 4, 5, and 6 if semi-weekly depositor.
Tue January 17, 2012
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments in December 2011 if monthly depositor.

For nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in December 2011.

Wed January 18, 2012
Payroll Compliance
Shortfall deposits by semi-weekly depositors for deposits made December 1 to 30, 2011.
Thu January 19, 2012
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 11, 12, and 13.
Fri January 20, 2012
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 14, 15, 16, and 17 if semi-weekly depositor.
Wed January 25, 2012
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 18, 19, and 20 if semi-weekly depositor.
Fri January 27, 2012
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 21, 22, 23, and 24 if semi-weekly depositor.
Tue January 31, 2012
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 2011. 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 2011 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 2011, 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 2011. 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 2011 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 10 to file Form 945.)

Certain small employers must file Form 944 to report social security and Medicare taxes, and withheld income tax for 2011. 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 the tax for the year in full 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 2011. 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 10 to file Form 943.)

Employers must file Form 940 to report annual Federal Unemployment Tax Act (FUTA) tax for 2011. 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 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 2011.

Furnish Copy B of Form 3922 to an employee where there has been a first transfer of stock to the employee in 2011 acquired through an employee stock purchase plan.

Shortfall deposits by semi-weekly depositors for deposits made January 3 to 6 for 2011 liabilities.

Shortfall deposits or payments by monthly depositors for deposits made November 15, 2011, December 15, 2011, and January 17, 2012.

Wed February 01, 2012
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 25, 26, and 27 if semi-weekly depositor.
Fri February 03, 2012
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 28, 29, 30, and 31 if semi-weekly depositor.



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