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.

Printer-friendly Compliance Calendar: 2019 | 2020

  • 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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  • Mar 02 2020

    Deposit Social Security, Medicare, and Withheld Income Tax

    Last date for Applicable Large Employers to provide Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, to full-time employees. Last date for all other providers of minimum essential coverage to provide Form 1095-B, Health Coverage, to responsible individuals.

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    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 March 31.


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  • Mar 04 2020

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on February 26, 27, and 28 if semi-weekly depositor.

  • Mar 06 2020

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on February 29 and March 1, 2, and 3 if semi-weekly depositor.

  • Mar 11 2020

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Mar 13 2020

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Mar 16 2020

    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 18 2020

    Deposit Social Security, Medicare, and Withheld Income Tax

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

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    Shortfall deposits by semi-weekly depositors for deposits made February 3 to 28.


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  • Mar 20 2020

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Mar 25 2020

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Mar 27 2020

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Mar 31 2020

    Deposit Social Security, Medicare, and Withheld Income Tax

    File Forms W-2G for 2019. This due date only applies if you file electronically.

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    File Forms 8027 for 2019. This due date applies only if you file electronically.

    File Copy A Forms 3921 for 2020. This due date applies only if you file electronically.

    File Copy A Forms 3922 for 2019. This due date applies only if you file electronically.

    File Forms 1099-MISC, other than those reporting nonemployee compensation. 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 01 2020

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Apr 03 2020

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Apr 08 2020

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Apr 10 2020

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Apr 15 2020

    Deposit Social Security, Medicare, and Withheld Income Tax

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

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

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

    Shortfall deposits by semi-weekly depositors for deposits made March 2 to 31.


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  • Apr 20 2020

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Apr 22 2020

    Deposit Social Security, Medicare, and Withheld Income Tax

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