Calendar: February 2015
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Compliance
Holiday
February 2015
Events Compliance
Mon February 02, 2015
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 2014. 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 2014 of more than $600 if no W-2 is required. Note: This due date is extended to February 17 for certain types of payments.

If you either paid reportable gambling winnings or withheld income tax from gambling winnings you paid in 2014, 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 2014. 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 when due have until February 10 to file Form 941.)

File Form 945 to report income tax withheld for 2014 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 when due 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 2014. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is $2,500 or more for 2014 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 when due have until February 10 to file Form 944.)

Agricultural employers must file Form 943 to report social security, Medicare, and withheld income tax for 2014. 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 when due have until February 10 to file Form 943.)

Employers must file Form 940 to report annual Federal Unemployment Tax Act (FUTA) tax for 2014. 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 when due 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 2014.

Furnish Copy B of Form 3922 to an employee where there has been a first transfer of stock to the employee in 2014 acquired through an employee stock purchase plan.

Shortfall deposits by semi-weekly depositors for deposits made January 2 to 7 for 2014 liabilities.

Shortfall deposits or payments by monthly depositors for deposits made November 17, 2014, December 15, 2014, and January 15, 2015.
Wed February 04, 2015
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 28, 29, and 30 if semi-weekly depositor.
Fri February 06, 2015
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 31 and February 1, 2, and 3 if semi-weekly depositor.
Tue February 10, 2015
Payroll Compliance
File Form 941 to report social security, Medicare, and withheld income tax for the fourth quarter of 2014. Only for employers that deposited the tax in full and when due.

File Form 945 to report income tax withheld on nonpayroll items for 2014. Only for businesses that deposited the tax in full and when due.

File Form 944 (applies to certain small employers) to report social security, Medicare, and withheld income tax for 2014. Only for employers that deposited the tax in full and when due.

Agricultural employers file Form 943 to report social security, Medicare, and withheld income tax for 2014. Only for employers that deposited the tax in full and when due.

File Form 940 for 2014. Only for employers that deposited the tax in full and when due.
Wed February 11, 2015
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 4, 5, and 6 if semi-weekly depositor.
Fri February 13, 2015
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 7, 8, 9, and 10 if semi-weekly depositor.
Tue February 17, 2015
Payroll Compliance
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.

Give annual information statements on Forms 1099 to recipients of certain payments that were made during 2014. 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.
Wed February 18, 2015
Payroll Compliance
Shortfall deposits by semi-weekly depositors for 2015 deposits made January 2 to 30.

All employees who claimed exemption from income tax withholding in 2014 must submit a new Form W-4 to continue to claim the exemption from income tax withholding in 2015.
Thu February 19, 2015
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 11, 12, and 13 if semi-weekly depositor.
Fri February 20, 2015
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 14, 15, 16, and 17 if semi-weekly depositor.
Wed February 25, 2015
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 18, 19, and 20 if semi-weekly depositor.
Fri February 27, 2015
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 21, 22, 23, and 24 if semi-weekly depositor.