|
|
SEARCH
Calendar: February 2017
Search Events:
 |   Jan   |   Feb   |   Mar   |   Apr   |   May   |   Jun   |   Jul   |   Aug   |   Sep   |   Oct   |   Nov   |   Dec   |  
» Events » Compliance
Sunday Monday Tuesday Wednesday Thursday Friday Saturday
29
30
31
Payroll Complia..
1
Payroll Complia..
2
3
Payroll Complia..
4
5
6
7
8
Payroll Complia..
9
10
Payroll Complia..
11
12
13
14
15
Payroll Complia..
16
17
Payroll Complia..
18
19
20
21
22
23
Payroll Complia..
24
Payroll Complia..
25
26
27
28
Payroll Complia..
1
Payroll Complia..
2
3
Payroll Complia..
4
Compliance
Holiday
Webinars On
Dem..
February 2017
» Events » Compliance
Tue January 31, 2017
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 2016. 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).

Last day to mail or electronically file Copy A of Form(s) W-2 and W-3 with the SSA.

Annual information returns on the Form 1099 series must be provided to recipients of dividends, interest, patronage dividends, government payments, rent, or other business payments in 2016 of more than $600 if no W-2 is required; this due date for providing the form to recipients is extended to February 15 for certain types of payments.

File Form 1099-MISC with the IRS by January 31 when reporting nonemployee compensation payments in Box 7; otherwise, file Form 1099-MISC by February 28 if filing on paper, or by March 31, 2017 if filing electronically.

If you withheld income tax from gambling winnings you paid in 2016, 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 2016. 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 2016 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 2016. 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 2016. 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 2016. 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 2016.

Furnish Copy B of Form 3922 to an employee where there has been a first transfer of stock to the employee in 2016 acquired through an employee stock purchase plan.

This is usually the last day for applicable large employers to provide individuals with the 2016 Form 1095-B, Health Coverage, and the 2016 Form 1095-C, Employer-Provided Health Insurance Offer and Coverage. This deadline was extended by the IRS for 2016 forms in Notice 2016-70 by 30 days to March 2.

Shortfall deposits by semi-weekly depositors for deposits made January 3 to 5 for 2016 liabilities.

Shortfall deposits or payments by monthly depositors for deposits made November 15, 2016, December 15, 2016, and January 17, 2017.
Wed February 01, 2017
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, 2017
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 28, 29, 30, and 31 if semi-weekly depositor.
Wed February 08, 2017
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 1, 2, and 3 if semi-weekly depositor.
Fri February 10, 2017
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 4, 5, 6, and 7 if semi-weekly depositor.

File Form 941 to report social security, Medicare, and withheld income tax for the fourth quarter of 2016. Only for employers that deposited the tax timely, properly, and in full.

File Form 945 to report income tax withheld on nonpayroll items for 2016. 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 2016. Only for employers that deposited the tax timely, properly, and in full.

Agricultural employers file Form 943 to report social security, Medicare, and withheld income tax for 2016. Only for employers that deposited the tax timely, properly, and in full.

File Form 940 to report FUTA tax for 2016. Only for employers that deposited the tax timely, properly, and in full.
Wed February 15, 2017
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 8, 9, and 10 if semi-weekly depositor.

Give annual information statements on Forms 1099 to recipients of certain payments that were made during 2016. 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.

All employees who claimed exemption from income tax withholding in 2016 must submit a new Form W-4 to continue to claim the exemption from income tax withholding in 2017.

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.

Shortfall deposits by semi-weekly depositors for 2017 deposits made January 3 to 31.
Fri February 17, 2017
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 11, 12, 13, and 14 if semi-weekly depositor.
Thu February 23, 2017
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 15, 16, and 17 if semi-weekly depositor.
Fri February 24, 2017
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 18, 19, 20, and 21 if semi-weekly depositor.
Tue February 28, 2017
Payroll Compliance
Payers of gambling winnings must file with the IRS, Form 1096 along with Copy A of all the Forms W-2G you issued for 2016. If Forms W-2G are filed electronically, the due date for filing them with the IRS 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.

File information returns (for example, certain Forms 1099) for certain payments you made during 2016. However, Forms 1099-MISC reporting nonemployee compensation must be filed with the IRS by January 31. There are different forms for different types of payments, so use a separate Form 1096 to summarize and transmit the forms for each type of payment. If Forms 1099-MISC, other than those reporting nonemployee compensation, are filed electronically, the due date for filing them with the IRS is March 31.

File Copy A of Form 3921 issued for 2016, 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 2016, together with transmittal Form 1096 for paper filings. If you file electronically, the due date is March 31.

If you’re an Applicable Large Employer, file paper Forms 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, and 1095-C, Employer-Provided Health Insurance Offer and Coverage, with the IRS. For all other providers of minimum essential coverage, file paper Forms 1094-B, Transmittal of Health Coverage Information Returns, and 1095-B, Health Coverage, with the IRS. If filing any of these forms with the IRS electronically, the due date for filing them is extended to March 31. See the Instructions for Forms 1094-B and 1095-B and the Instructions for Forms 1094-C and 1095-C for more information about the information reporting requirements.
Wed March 01, 2017
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 22, 23, and 24 if semi-weekly depositor.
Fri March 03, 2017
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 25, 26, 27, and 28 if semi-weekly depositor.



|
|
|
|
|
© 2017 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