Compliance

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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 – Social Security Tax Deferrals from 2020:
Payment of deferred employer share of social security tax from 2020
If an employer deferred paying the employer's share of social security tax in 2020, 50% of the employer share of social security tax is due by January 3, 2022, and the remainder by January 3, 2023. Payments or deposits made before January 3, 2022, are first applied against the first 50% of the deferred employer share of social security tax, and then applied against the remainder of the deferred payments.

Payment of deferred employee share of social security tax from 2020
If an employer deferred withholding and payment of the employee's share of social security tax on wages and compensation between September 1 and December 31, 2020, the employer must withhold and pay those taxes no later than January 3, 2022.

Printer-friendly Compliance Calendar: 2021 | 2022

Deposit Social Security, Medicare, and Withheld Income Tax

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File annual Forms 1099 series returns issued for 2021 with the IRS. This due date only applies if you file electronically. Note: Forms 1099-NEC reporting nonemployee compensation must be filed by January 31.

File Forms W-2G for 2021. This due date only applies if you file electronically.

File Forms 8027 for 2021. 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.

File Copy A Forms 3921 for 2021. This due date applies only if you file electronically.

File Copy A Forms 3922 for 2021. This due date applies only if you file electronically.