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.

  • Feb 13 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Feb 15 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on February 9, 10, 11, and 12 if semi-weekly depositor.

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    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 2019 deposits made January 3 to 31.

    Give annual information statements on Forms 1099 to recipients of certain payments that were made during 2018. 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 2018 must submit a new Form W-4 to continue to claim the exemption from income tax withholding in 2019.


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  • Feb 16 2019

    Begin Withholding Income Tax

    Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2018, but didn't provide a Form W-4 to continue to claim the exemption from income tax withholding in 2019.

  • Feb 21 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Feb 22 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on February 16, 17, 18, and 19 if semi-weekly depositor.

  • Feb 27 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Feb 28 2019

    Tax Returns Due

    Payers of gambling winnings must file Copy A of Forms W-2G issued for 2018, 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 April 1. (The due date for giving the recipient Forms W-2G was January 31.)

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    File information returns (for example, certain Forms 1099) for certain payments you made during 2018. 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 April 1.

    File Copy A of Form 3921 issued for 2018, together with transmittal Form 1096 for paper filings. If you file electronically, the due date is April 1.

    File Copy A of Form 3922 issued for 2018, together with transmittal Form 1096 for paper filings. If you file electronically, the due date is April 1.

    Large food and beverage establishments must file the annual report of allocated tips on Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips. Form 8027-T, Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips, 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 April 1.

    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 April 1. 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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  • Mar 01 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on February 23, 24, 25, and 26 if semi-weekly depositor.

  • Mar 04 2019

    Provide Forms 1095-B and 1095-C

    An Applicable Large Employer is usually required to provide Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, to full-time employees by January 31. All other providers of minimum essential coverage are usually required to provide Form 1095-B, Health Coverage, to responsible individuals by January 31. Notice 2018-94 extended the due date for furnishing the 2018 Form 1095-B and the 2018 Form 1095-C, from January 31, 2019, to March 4, 2019. Treasury regulations allowing the IRS to grant an extension of time of up to 30 days to furnish Forms 1095-B and 1095-C do not apply to the extended due date. Despite the extension provided in Notice 2018-94, the IRS encourages employers and other coverage providers to furnish the 2018 statements as soon as they are able. The due dates for filing Forms 1094-B, 1095-B, 1094-C, and 1095-C, with the IRS remains at February 28, 2019, if not filing electronically, or April 1, 2019, if filing electronically.

  • Mar 06 2019

    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 if semi-weekly depositor.

  • Mar 08 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on March 2, 3, 4, and 5 if semi-weekly depositor.

  • Mar 13 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Mar 15 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on March 9, 10, 11, and 12 if semi-weekly depositor.

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

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

    Shortfall deposits by semi-weekly depositors for deposits made February 1 to 28.


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  • Mar 20 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Mar 22 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on March 16, 17, 18, and 19 if semi-weekly depositor.

  • Mar 27 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Mar 29 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on March 23, 24, 25, and 26 if semi-weekly depositor.

  • Apr 01 2019

    Tax Returns Due

    File Forms W-2G for 2018. This due date applies only if you file electronically.

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    File Forms 8027 for 2018. This due date applies only if you file electronically.

    File Copy A Forms 3921 for 2018. This due date applies only if you file electronically.

    File Copy A Forms 3922 for 2018. This due date applies only if you file electronically.

    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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  • Apr 03 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on March 27, 28, and 29 if semi-weekly depositor.

  • Apr 05 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on March 30 and 31, and April 1 and 2 if semi-weekly depositor.