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: The requirement to deposit and pay the employer's share of social security tax can be deferred for the remainder of 2020, as provided in the Coronavirus Aid, Relief, and Economic Security (CARES) Act. See the COVID-19 Payroll Resource Center for details.

Printer-friendly Compliance Calendar: 2019 | 2020

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.