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.

  • Feb 01 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on January 26, 27, 28, and 29 if semi-weekly depositor.

  • Feb 06 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Feb 08 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on February 2, 3, 4, and 5 if semi-weekly depositor.

  • Feb 11 2019

    Tax Returns Due

    File Form 941 to report social security, Medicare, and withheld income tax for the fourth quarter of 2018. Only for employers that deposited the tax for the quarter in full and on time.

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    File Form 945 to report income tax withheld on nonpayroll items for 2018. Only for businesses that deposited the tax for the year in full and on time.

    File Form 944 (applies to certain small employers) to report social security, Medicare, and withheld income tax for 2018. Only for employers that deposited the tax for the year in full and on time.

    Agricultural employers file Form 943 to report social security, Medicare, and withheld income tax for 2018. Only for employers that deposited the tax for the year in full and on time.

    File Form 940 for 2018. Only for employers that deposited the tax for the year in full and on time.


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  • Feb 13 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Feb 15 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on February 9, 10, 11, and 12 if semi-weekly depositor.

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    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 2019 deposits made January 3 to 31.

    Give annual information statements on Forms 1099 to recipients of certain payments that were made during 2018. 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 2018 must submit a new Form W-4 to continue to claim the exemption from income tax withholding in 2019.


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  • Feb 16 2019

    Begin Withholding Income Tax

    Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2018, but didn't provide a Form W-4 to continue to claim the exemption from income tax withholding in 2019.

  • Feb 21 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Feb 22 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on February 16, 17, 18, and 19 if semi-weekly depositor.

  • Feb 27 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Feb 28 2019

    Tax Returns Due

    Payers of gambling winnings must file Copy A of Forms W-2G issued for 2018, together with transmittal Form 1096 for paper filings with the IRS. If Forms W-2G are filed electronically, the due date for filing them with the IRS is April 1. (The due date for giving the recipient Forms W-2G was January 31.)

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    File information returns (for example, certain Forms 1099) for certain payments you made during 2018. 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 April 1.

    File Copy A of Form 3921 issued for 2018, together with transmittal Form 1096 for paper filings. If you file electronically, the due date is April 1.

    File Copy A of Form 3922 issued for 2018, together with transmittal Form 1096 for paper filings. If you file electronically, the due date is April 1.

    Large food and beverage establishments must file the annual report of allocated tips on Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips. Form 8027-T, Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips, 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 1.

    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 1. 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.


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