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 the employer deferred paying the employer share of social security tax or the railroad retirement tax equivalent in 2020, 50% of the deferred amount of the employer share of social security tax was due by January 3, 2022. The remaining 50% of the deferred amount of the employer share of social security tax is due by January 3, 2023. Payments or deposits made before January 3, 2022, were first applied against the payment due by January 3, 2022, and then applied against the payment due on January 3, 2023. See the employment tax return for more information, including how to pay the deferred amount.

Printer-friendly Compliance Calendar: 2022 | 2023

  • Feb 01 2023

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on January 25, 26, and 27 if semi-weekly depositor.

  • Feb 03 2023

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on January 28, 29, 30, and 31 if semi-weekly depositor.

  • Feb 08 2023

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Feb 10 2023

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on February 4, 5, 6, and 7 if semi-weekly depositor.

    VIEW MORE

    File Form 941 to report social security, Medicare, and withheld income tax for the fourth quarter of 2022. Only for employers that deposited the tax timely, properly, and in full.

    File Form 945 to report income tax withheld on nonpayroll items for 2022. 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 2022. Only for employers that deposited the tax timely, properly, and in full.

    Agricultural employers file Form 943 to report social security, Medicare, and withheld income tax for 2022. Only for employers that deposited the tax timely, properly, and in full.

    File Form 940 to report FUTA tax for 2022. Only for employers that deposited the tax timely, properly, and in full.


    View Less
  • Feb 15 2023

    Deposit Social Security, Medicare, and Withheld Income Tax

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

    VIEW MORE

    Give annual information statements on Forms 1099 to recipients of certain payments that were made during 2022. 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 2022 must submit a new Form W-4 to continue to claim the exemption from income tax withholding in 2023.

    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 2023 deposits made January 3 to 31.


    View Less
  • Feb 16 2023

    Deposit Social Security, Medicare, and Withheld Income Tax

    Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2022, but did not provide Form W-4 to continue the exemption for 2023.

  • Feb 17 2023

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on February 11, 12, 13, and 14 if semi-weekly depositor.

  • Feb 23 2023

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Feb 24 2023

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on February 18, 19, 20, and 21 if semi-weekly depositor.

  • Feb 28 2023

    Deposit Social Security, Medicare, and Withheld Income Tax

    Payers of gambling winnings must file with the IRS, Form 1096 along with Copy A of all the Forms W-2G you issued for 2022. If Forms W-2G are filed electronically, the due date for filing them with the IRS is March 31.

    VIEW MORE

    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.

    File information Forms 1099 with the IRS for certain payments you made during 2022. 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 (except Form 1099-NEC 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 2022, 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 2022, together with transmittal Form 1096 for paper filings. If you file electronically, the due date is March 31.

    Applicable health coverage must be reported to the IRS. If you are an Applicable Large Employer (ALE), file paper Forms 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, and 1095-C 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 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. (ALEs must also furnish a 2022 statement to each full-time employee that includes the same information provided to the IRS by March 2.)


    View Less