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Calendar: January 2014
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Events Compliance
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January 2014
Events Compliance
Mon December 30, 2013
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on December 21, 22, 23, and 24 if semi-weekly depositor.
Tue December 31, 2013
Payroll Compliance
Happy New Year!
Thu January 02, 2014
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on December 25, 26, and 27, 2013 if semi-weekly depositor.
Mon January 06, 2014
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on December 28, 29, 30, and 31, 2013 if semi-weekly depositor.
Wed January 08, 2014
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 1, 2, and 3 if semi-weekly depositor.
Fri January 10, 2014
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 4, 5, 6, and 7 if semi-weekly depositor.
Wed January 15, 2014
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 8, 9, and 10 if semi-weekly depositor.

Deposit social security, Medicare, and withheld income tax for payments in December 2013 if monthly depositor.

For nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in December 2013.

Shortfall deposits by semi-weekly depositors for deposits made December 2 to 31, 2013.
Fri January 17, 2014
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 11, 12, 13, and 14 if semi-weekly depositor.
Thu January 23, 2014
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 15, 16, and 17.
Fri January 24, 2014
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 18, 19, 20, and 21 if semi-weekly depositor.
Wed January 29, 2014
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 22, 23, and 24 if semi-weekly depositor.
Fri January 31, 2014
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 25, 26, 27, and 28 if semi-weekly depositor.

Last day to furnish Form W-2, Wage and Tax Statement, to employees to report wages, allocated tips, and amounts withheld from wages in 2013. 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 2013 of more than $600 if no W-2 is required. Note: This due date is extended to February 18 for certain types of payments.

If you withheld income tax from gambling winnings you paid in 2013, 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 2013. 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 2013 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 2013. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is $2,500 or more for 2013 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 2013. 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 2013. 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 2013.

Furnish Copy B of Form 3922 to an employee where there has been a first transfer of stock to the employee in 2013 acquired through an employee stock purchase plan.

Shortfall deposits by semi-weekly depositors for deposits made January 2 to 6 for 2013 liabilities.

Shortfall deposits or payments by monthly depositors for deposits made November 15, 2013, December 16, 2013, and January 15, 2014.



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