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.

Note – Social Security Tax Deferrals from 2020:
Payment of deferred employer share of social security tax from 2020
If an employer deferred paying the employer's share of social security tax in 2020, 50% of the employer share of social security tax is due by January 3, 2022, and the remainder by January 3, 2023. Payments or deposits made before January 3, 2022, are first applied against the first 50% of the deferred employer share of social security tax, and then applied against the remainder of the deferred payments.

Payment of deferred employee share of social security tax from 2020
If an employer deferred withholding and payment of the employee's share of social security tax on wages and compensation between September 1 and December 31, 2020, the employer must withhold and pay those taxes no later than January 3, 2022.

Printer-friendly Compliance Calendar: 2021 | 2022

  • Feb 02 2022

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Feb 04 2022

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on January 29, 30, and 31, and February 1 if semi-weekly depositor.

  • Feb 09 2022

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Feb 10 2022

    Deposit Social Security, Medicare, and Withheld Income Tax

    File Form 941 to report social security, Medicare, and withheld income tax for the fourth quarter of 2021. Only for employers that deposited the tax in full and on time.

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    File Form 945 to report income tax withheld on nonpayroll items for 2021. Only for businesses that deposited the tax in full and on time.

    File Form 944 (applies to certain small employers) to report social security, Medicare, and withheld income tax for 2021. Only for employers that deposited the tax in full and on time.

    Agricultural employers file Form 943 to report social security, Medicare, and withheld income tax for 2021. Only for employers that deposited the tax in full and on time.

    File Form 940 for 2021. Only for employers that deposited the tax in full and on time.


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  • Feb 11 2022

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on February 5, 6, 7, and 8 if semi-weekly depositor.

  • Feb 15 2022

    Deposit Social Security, Medicare, and Withheld Income Tax

    All employees who claimed exemption from income tax withholding in 2021 must submit a new Form W-4 to continue to claim the exemption from income tax withholding in 2022.

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    Give annual information statements on Forms 1099 to recipients of certain payments that were made during 2021. 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 10 of Form 1099-MISC, Miscellaneous Income.

    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.


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  • Feb 16 2022

    Deposit Social Security, Medicare, and Withheld Income Tax

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

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    Shortfall deposits by semi-weekly depositors for 2022 deposits made January 4 to 31.


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  • Feb 18 2022

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on February 12, 13, 14, and 15 if semi-weekly depositor.

  • Feb 24 2022

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Feb 25 2022

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on February 19, 20, 21, and 22 if semi-weekly depositor.

  • Feb 28 2022

    Deposit Social Security, Medicare, and Withheld Income Tax

    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 March 31.

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    Payers of gambling winnings must file Copy A of Forms W-2G issued for 2021, 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 March 31.

    File annual Forms 1099 series returns issued for 2021, together with transmittal Form 1096 for paper filings with the IRS. There are different Forms 1099 for different types of payments; use a separate Form 1096 to summarize and transmit the forms for each type of payment. If annual Forms 1099 series returns issued for 2021 are filed electronically, the due date for filing them with the IRS is March 31.

    File Copy A of Form 3921 issued for 2021, together with transmittal Form 1096 for paper filings. If you file electronically, the due date is March 31.

    File Copy A of Form 3922 issued for 2021, together with transmittal Form 1096 for paper filings. If you file electronically, the due date is March 31.


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