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: 2020 | 2021

  • Mar 01 2021

    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 2020, 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 2020, 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 2020 are filed electronically, the due date for filing them with the IRS is March 31. Note: Forms 1099-NEC reporting nonemployee compensation must be filed by February 1.


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  • Mar 02 2021

    Deposit Social Security, Medicare, and Withheld Income Tax

    For 2020, this is the due date for an Applicable Large Employer to provide Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, to full-time employees. All other providers of minimum essential coverage must provide Form 1095-B, Health Coverage, to responsible individuals.

  • Mar 03 2021

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on February 24, 25, and 26 if semi-weekly depositor.

  • Mar 05 2021

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on February 27 and 28, and March 1 and 2 if semi-weekly depositor.

  • Mar 10 2021

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on March 3, 4, and 5 if semi-weekly depositor.

  • Mar 12 2021

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on March 6, 7, 8, and 9 if semi-weekly depositor.

  • Mar 15 2021

    Deposit Social Security, Medicare, and Withheld Income Tax

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

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


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  • Mar 17 2021

    Deposit Social Security, Medicare, and Withheld Income Tax

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

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    Shortfall deposits by semi-weekly depositors for deposits made February 1 to 26.


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  • Mar 19 2021

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on March 13, 14, 15, and 16 if semi-weekly depositor.

  • Mar 24 2021

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on March 17, 18, and 19 if semi-weekly depositor.

  • Mar 26 2021

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on March 20, 21, 22, and 23 if semi-weekly depositor.

  • Mar 31 2021

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on March 24, 25, and 26 if semi-weekly depositor.

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    File annual Forms 1099 series returns issued for 2020 with the IRS. This due date only applies if you file electronically. Note: Forms 1099-NEC reporting nonemployee compensation must be filed by February 1.

    File Forms W-2G for 2020. This due date only applies if you file electronically.

    File Forms 8027 for 2020. This due date applies only if you electronically file.

    Applicable Large Employers file Forms 1094-C and 1095-C electronically with the IRS. All other providers of minimum essential coverage file electronic Forms 1094-B and 1095-B with the IRS.


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