The 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
Deposit social security, Medicare, and withheld income tax for payments on March 25, 26, 27, and 28 if semi-weekly depositor.
File Forms W-2G for 2022. This due date only applies if you file electronically.
File Forms 8027 for 2022. This due date applies only if you electronically file.
File 2022 Forms 1099 (except Forms 1099-NEC reporting nonemployee compensation, which must have been filed by January 31), 3921, and 3922 with the IRS. This due date applies only if you file electronically.
Applicable Large Employers file Forms 1094-C and 1095-C with the IRS (applies only if filing electronically). All other providers of minimum essential coverage file Forms 1094-B and 1095-B with the IRS (applies only if filing electronically).