Compliance

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: 2023 | 2024

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.

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.