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

  • Jan 01 2023

    DURING JANUARY

    Employers must give employees their copies of Form W-2, Wage and Tax Statement, for 2022 by January 31, 2023. If an employee agreed to receive Form W2 electronically, post it on a website accessible to the employee and notify the employee of the posting by January 31.

  • Jan 03 2023

    Payment of Deferred Taxes

    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.

  • Jan 05 2023

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on December 28, 29, and 30, 2022 if semi-weekly depositor.

  • Jan 06 2023

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on December 31, 2022, and January 1, 2, and 3, 2023 if semi-weekly depositor.

  • Jan 11 2023

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Jan 13 2023

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on January 7, 8, 9, and 10 if semi-weekly depositor.

  • Jan 17 2023

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments in December 2022 if monthly depositor.

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    For nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in December 2022.


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  • Jan 18 2023

    Deposit Social Security, Medicare, and Withheld Income Tax

    Shortfall deposits by semi-weekly depositors for deposits made December 1 to 30, 2022.

  • Jan 19 2023

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on January 11, 12, and 13.

  • Jan 20 2023

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on January 14, 15, 16, and 17 if semi-weekly depositor.

  • Jan 25 2023

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Jan 27 2023

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on January 21, 22, 23, and 24 if semi-weekly depositor.

  • Jan 31 2023

    Deposit Social Security, Medicare, and Withheld Income Tax

    Last day to furnish Form W-2, Wage and Tax Statement, to employees to report wages, allocated tips, and amounts withheld from wages in 2022. If an employee agreed to receive Form W-2 electronically, have it posted on a website and notify the employee of the posting. (Retired employees should be given Form 1099-R).

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    Last day to mail or electronically file Copy A of Form(s) W-2 and W-3 with the SSA.

    Annual information returns on the Form 1099 series (such as Form 1099-MISC, Miscellaneous Income) must be provided to recipients of dividends, interest, patronage dividends, government payments, rent, or other business payments in 2022 of more than $600 if no W-2 is required. Note: This due date for providing the form to recipients is extended to February 15 for certain types of payments.

    File Form 1099-NEC, Nonemployee Compensation, for nonemployee compensation paid in 2022.

    If you either paid reportable gambling winnings or withheld income tax from gambling winnings you paid in 2022, give the winners Form W-2G.

    File Form 941 to report social security, Medicare, and withheld income tax for the fourth quarter of 2022. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is less than $2,500, it can be paid in full with a timely filed return. (Employers that deposited the tax for the quarter in full and on time have until February 10 to file Form 941.)

    File Form 945 to report income tax withheld for 2022 on all nonpayroll items, including backup withholding and withholding for pensions, annuities, and gambling winnings. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is less than $2,500, it can be paid in full with a timely filed return. (Employers that deposited the tax for the year in full and on time have until February 10 to file Form 945.)

    Certain small employers must file Form 944 to report social security and Medicare taxes, and withheld income tax for 2022. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is $2,500 or more for 2022 but less than $2,500 for the fourth quarter, deposit any undeposited tax or pay it in full with a timely filed return. (Employers that deposited all of the tax timely, properly, and in full have until February 10 to file Form 944.)

    Agricultural employers must file Form 943 to report social security, Medicare, and withheld income tax for 2022. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is less than $2,500, it can be paid in full with a timely filed return. (Employers that deposited the tax for the year in full and on time have until February 10 to file Form 943.)

    Employers must file Form 940 to report annual Federal Unemployment Tax Act (FUTA) tax for 2022. If your undeposited tax is $500 or less, you can either pay it with your return or deposit it. If it is more than $500, you must deposit it. (Employers that deposited the tax for the year in full and on time have until February 10 to file Form 940.)

    Furnish Copy B of Form 3921 to an employee where there has been a transfer of stock to the employee pursuant to the employee's exercise of an incentive stock option in 2022.

    Furnish Copy B of Form 3922 to an employee where there has been a first transfer of stock to the employee in 2022 acquired through an employee stock purchase plan.

    Shortfall deposits by semi-weekly depositors for deposits made January 3 to 5 for 2022 liabilities.

    Shortfall deposits or payments by monthly depositors for deposits made November 15, 2022, December 15, 2022, and January 17, 2023.


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