|
|
SEARCH
Calendar: January 2013
Search Events:
 |   Jan   |   Feb   |   Mar   |   Apr   |   May   |   Jun   |   Jul   |   Aug   |   Sep   |   Oct   |   Nov   |   Dec   |  
Events Compliance
Sunday Monday Tuesday Wednesday Thursday Friday Saturday
30
31
1
2
3
Payroll Complia..
4
Payroll Complia..
5
6
7
8
9
Payroll Complia..
10
11
Payroll Complia..
12
13
14
15
Payroll Complia..
16
Payroll Complia..
17
18
Payroll Complia..
19
20
21
22
23
24
Payroll Complia..
25
Payroll Complia..
26
27
28
29
30
Payroll Complia..
31
Payroll Complia..
1
Payroll Complia..
2
Compliance
Holiday
Payroll
Training
Audio
Seminars ..
Learning
Center..
Specialty
Semin..
Webinar
Courses..
Web-based
Train..
Conferences
Webinar
Virtual
Classroom
Webinar
Courses
Chapter
Webinars
Chapter
Webinar..
January 2013
Events Compliance
Thu January 03, 2013
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on December 26, 27, and 28, 2012 if semi-weekly depositor.
Fri January 04, 2013
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on December 29, 30, and 31, 2012, and January 1, 2013 if semi-weekly depositor.
Wed January 09, 2013
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 2, 3, and 4 if semi-weekly depositor.
Fri January 11, 2013
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 5, 6, 7, and 8 if semi-weekly depositor.
Tue January 15, 2013
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments in December 2012 if monthly depositor.

For nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in December 2012.
Fri January 18, 2013
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 12, 13, 14, and 15 if semi-weekly depositor.
Thu January 24, 2013
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 16, 17, and 18.
Fri January 25, 2013
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 19, 20, 21, and 22 if semi-weekly depositor.
Wed January 30, 2013
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 23, 24, and 25 if semi-weekly depositor.
Thu January 31, 2013
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 2012. 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 2012 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 2012, 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 2012. 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 11 to file Form 941.)

File Form 945 to report income tax withheld for 2012 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 11 to file Form 945.)

Certain small employers must file Form 944 to report social security and Medicare taxes, and withheld income tax for 2012. 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 11 to file Form 944.)

Agricultural employers must file Form 943 to report social security, Medicare, and withheld income tax for 2012. 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 11 to file Form 943.)

Employers must file Form 940 to report annual Federal Unemployment Tax Act (FUTA) tax for 2012. 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 11 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 2012.

Furnish Copy B of Form 3922 to an employee where there has been a first transfer of stock to the employee in 2012 acquired through an employee stock purchase plan.

Shortfall deposits by semi-weekly depositors for deposits made January 2 to 4 for 2012 liabilities.

Shortfall deposits or payments by monthly depositors for deposits made November 15, 2012, December 17, 2012, and January 15, 2013.
Fri February 01, 2013
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 26, 27, 28, and 29 if semi-weekly depositor.



|
|
|
|
© Copyright 2014, American Payroll Association
San Antonio, TX
Las Vegas, NV
New York, NY
Washington, DC
American Payroll Association
660 North Main Avenue, Suite 100, San Antonio, TX 78205
P: 210-226-4600 | F: 210-226-4027
Website Design by Avatar New York