Compliance

Title

Compliance Calendar

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.

  • Jan 04 2018

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on December 27, 28, and 29, 2017, if semi-weekly depositor.

  • Jan 05 2018

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on December 30, and 31, 2017, and January 1 and 2 if semi-weekly depositor.

  • Jan 10 2018

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on January 3, 4, and 5 if semi-weekly depositor. Test

  • Jan 12 2018

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on January 6, 7, 8, and 9 if semi-weekly depositor.

  • Jan 16 2018

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments in December 2017, if monthly depositor.

    VIEW MORE

    For nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in December 2017.


    View Less
  • Jan 17 2018

    Deposit Social Security, Medicare, and Withheld Income Tax

    Shortfall deposits by semi-weekly depositors for deposits made December 1 to 29, 2017.

  • Jan 18 2018

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on January 10, 11, and 12 if semi-weekly depositor.

  • Jan 19 2018

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on January 13, 14, 15, and 16 if semi-weekly depositor.

  • Jan 24 2018

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on January 17, 18, and 19 if semi-weekly depositor.

  • Jan 26 2018

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on January 20, 21, 22, and 23 if semi-weekly depositor.

  • Jan 31 2018

    Tax Returns Due and Deposit Social Security, Medicare, Withheld Income, and FUTA Tax

    Deposit social security, Medicare, and withheld income tax for payments on January 24, 25, and 26 if semi-weekly depositor.

    VIEW MORE

    Last day to furnish Form W-2, Wage and Tax Statement, to employees to report wages, allocated tips, and amounts withheld from wages in 2017. 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 (such as Form 1099-MISC, Miscellaneous Income) must be provided to recipients of dividends, interest, patronage dividends, government payments, rent, or other business payments in 2017 of more than $600 if no W-2 is required. Note: 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 non-employee compensation payments in Box 7. Otherwise, file Form 1099-MISC by February 28 if filing on paper, or by April 2, 2018, if filing electronically.

    If you either paid reportable gambling winnings or withheld income tax from gambling winnings you paid in 2017, 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 2017. 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 12 to file Form 941.)

    File Form 945 to report income tax withheld for 2017 on all non-payroll 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 12 to file Form 945.)

    Certain small employers must file Form 944 to report social security and Medicare taxes, and withheld income tax for 2017. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is $2,500 or more for 2017 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 timely, properly, and in full have until February 12 to file Form 944.)

    Agricultural employers must file Form 943 to report social security, Medicare, and withheld income tax for 2017. 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 12 to file Form 943.)

    Employers must file Form 940 to report annual Federal Unemployment Tax Act (FUTA) tax for 2017. 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 12 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 2017.

    Furnish Copy B of Form 3922 to an employee where there has been a first transfer of stock to the employee in 2017 acquired through an employee stock purchase plan.

    If you’re an Applicable Large Employer, provide Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, to full-time employees. For all other providers of minimum essential coverage, provide Form 1095-B to responsible individuals. Also 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.

    Shortfall deposits by semi-weekly depositors for deposits made January 2 to 4 for 2017 liabilities.

    Shortfall deposits or payments by monthly depositors for deposits made November 15, 2017, December 15, 2017, and January 17, 2018.


    View Less
  • Feb 02 2018

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on January 27, 28, 29, and 30 if semi-weekly depositor.

  • Feb 07 2018

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on January 31, and February 1 and 2 if semi-weekly depositor.

  • Feb 09 2018

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on February 3, 4, 5, and 6 if semi-weekly depositor.

  • Feb 12 2018

    Tax Returns Due

    File Form 941 to report social security, Medicare, and withheld income tax for the fourth quarter of 2017. Only for employers that deposited the tax in full and when due.

    VIEW MORE

    File Form 945 to report income tax withheld on non-payroll items for 2017. 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 2017. 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 2017. Only for employers that deposited the tax in full and when due.

    File Form 940 for 2017. Only for employers that deposited the tax in full and when due.


    View Less
  • Feb 14 2018

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on February 7, 8, and 9 if semi-weekly depositor.

  • Feb 15 2018

    Deposit Social Security, Medicare, and Withheld Income Tax

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

    VIEW MORE

    For non-payroll withholding: If the monthly deposit rule applies, deposit the tax for payments in January.


    View Less
  • Feb 22 2018

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on February 14, 15, and 16 if semi-weekly depositor.

  • Feb 23 2018

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on February 17, 18, 19, and 20 if semi-weekly depositor.

  • Feb 28 2018

    Tax Returns Due and Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on February 21, 22, and 23 if semi-weekly depositor.

    VIEW MORE

    Payers of gambling winnings must file with the IRS Form 1096 along with Copy A of all the Forms W-2G you issued for 2017. If Forms W-2G are filed electronically, the due date for filing them with the IRS is April 2. (The due date for giving the recipient Forms W-2G was January 31.)

    File information returns (for example, certain Forms 1099) for certain payments you made during 2016. However, Forms 1099-MISC reporting non-employee 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 non-employee compensation, are filed electronically, the due date for filing them with the IRS is April 2.

    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 April 2.

    File Copy A of Form 3921 issued for 2017, together with transmittal Form 1096 for paper filings. If you file electronically, the due date is April 2.

    File Copy A of Form 3922 issued for 2017, together with transmittal Form 1096 for paper filings. If you file electronically, the due date is April 2.

    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 April 2. 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.


    View Less