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 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.

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    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.


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  • 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.

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


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  • 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.

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    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.


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  • Feb 28 2018

    Deposit Social Security, Medicare, and Withheld Income Tax & Begin Withholding for Employees Claiming Exemption in 2017

    Deposit social security, Medicare, and withheld income tax for payments on February 10, 11, 12, and 13 if semi-weekly depositor.

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    Shortfall deposits by semi-weekly depositors for 2018 deposits made January 3 to 31.

    Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2017, but didn't provide a Form W-4 to continue to claim the exemption from income tax withholding in 2018.


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