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: The requirement to deposit and pay the employer's share of social security tax can be deferred for the remainder of 2020, as provided in the Coronavirus Aid, Relief, and Economic Security (CARES) Act. See the COVID-19 Payroll Resource Center for details.

Printer-friendly Compliance Calendar: 2019 | 2020

  • Feb 05 2020

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Feb 07 2020

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on February 1, 2, 3, and 4 if semi-weekly depositor.

  • Feb 10 2020

    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 2019. 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 2019. 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 2019. 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 2019. Only for employers that deposited the tax for the year in full and on time.

    File Form 940 for 2019. Only for employers that deposited the tax for the year in full and on time.


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  • Feb 12 2020

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Feb 14 2020

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on February 8, 9, 10, and 11 if semi-weekly depositor.

  • Feb 18 2020

    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 nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in January.

    All employees who claimed exemption from income tax withholding in 2019 must submit a new Form W-4 to continue to claim the exemption from income tax withholding in 2020.

    Give annual information statements on Forms 1099 to recipients of certain payments that were made during 2019. 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. These forms can be issued electronically with the consent of the recipient.


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  • Feb 19 2020

    Deposit Social Security, Medicare, and Withheld Income Tax

    Shortfall deposits by semi-weekly depositors for 2020 deposits made January 3 to 31.

  • Feb 20 2020

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Feb 21 2020

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on February 15, 16, 17, and 18 if semi-weekly depositor.

  • Feb 26 2020

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Feb 28 2020

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on February 22, 23, 24, and 25 if semi-weekly depositor.

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    Payers of gambling winnings must file Copy A of Forms W-2G issued for 2019, 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. (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 2019. 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 March 31.

    File Copy A of Form 3921 issued for 2019, 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 2019, together with transmittal Form 1096 for paper filings. If you file electronically, the due date is March 31.

    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 March 31. 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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