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PrintThe Compliance Calendar contains important payroll filing dates and information every payroll professional needs to know during the current calendar year such as:
- Filing dates for Forms W-2 and 941
- When to distribute Forms W-2, 1095-C, and 1099-MISC
It also includes deposit due dates for important payments as well as the dates within which employers may make lawful shortfall deposits.
Note – Social Security Tax Deferrals from 2020:
Payment of deferred employer share of social security tax from 2020
If the employer deferred paying the employer share of social security tax or the railroad retirement tax equivalent in 2020, 50% of the deferred amount of the employer share of social security tax was due by January 3, 2022. The remaining 50% of the deferred amount of the employer share of social security tax is due by January 3, 2023. Payments or deposits made before January 3, 2022, were first applied against the payment due by January 3, 2022, and then applied against the payment due on January 3, 2023. See the employment tax return for more information, including how to pay the deferred amount.
Printer-friendly Compliance Calendar: 2022 | 2023
Deposit Social Security, Medicare, and Withheld Income Tax
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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 2022. Only for employers that deposited the tax timely, properly, and in full.
File Form 945 to report income tax withheld on nonpayroll items for 2022. 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 2022. 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 2022. Only for employers that deposited the tax timely, properly, and in full.
File Form 940 to report FUTA tax for 2022. Only for employers that deposited the tax timely, properly, and in full.