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
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.
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.