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.

  • Nov 28 2018

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Dec 12 2018

    Deposit Social Security, Medicare, and Withheld Income Tax

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

  • Dec 14 2018

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on December 8, 9, 10, and 11 if semi-weekly depositor.

  • Dec 17 2018

    Deposit Social Security, Medicare, and Withheld Income Tax

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

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


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  • Dec 19 2018

    Deposit Social Security, Medicare, and Withheld Income Tax

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

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    Shortfall deposits by semi-weekly depositors for deposits made November 1 to 30. 


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  • Dec 21 2018

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on December 15, 16, 17, and 18 if semi-weekly depositor.

  • Dec 27 2018

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on December 19, 20, and 21 if semi-weekly depositor.

  • Dec 28 2018

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on December 22, 23, 24, and 25 if semi-weekly depositor.

  • Jan 03 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on December 26, 27, and 28, 2018 if semi-weekly depositor.

  • Jan 04 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on December 29, 30, and 31, 2018, and January 1, 2019 if semi-weekly depositor.

  • Jan 09 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on January 2, 3, and 4 if semi-weekly depositor.

  • Jan 11 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on January 5, 6, 7, and 8 if semi-weekly depositor.

  • Jan 15 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments in December 2018 if monthly depositor.

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    Shortfall deposits by semi-weekly depositors for deposits made December 3 to 31, 2018.


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  • Jan 16 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on January 9, 10, and 11 if semi-weekly depositor.

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    Shortfall deposits by semi-weekly depositors for deposits made December 3 to 31, 2018.


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  • Jan 18 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on January 12, 13, 14, and 15 if semi-weekly depositor.

  • Jan 24 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on January 16, 17, and 18.

  • Jan 25 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on January 19, 20, 21, and 22 if semi-weekly depositor.

  • Jan 30 2019

    Deposit Social Security, Medicare, and Withheld Income Tax

    Deposit social security, Medicare, and withheld income tax for payments on January 23, 24, and 25 if semi-weekly depositor.

  • Jan 31 2019

    Tax Returns Due

    Last day to mail or electronically file Copy A of Form(s) W-2 and W-3 with the SSA.

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    Last day to furnish Form W-2, Wage and Tax Statement, to employees to report wages, allocated tips, and amounts withheld from wages in 2018. If an employee agreed to receive Form W-2 electronically, have it posted on a website and notify the employee of the posting. (Retired employees should be given Form 1099-R).

    Annual information returns on the Form 1099 series (such as Form 1099-MISC, Miscellaneous Income,) must be provided to recipients of dividends, interest, patronage dividends, government payments, rent, or other business payments in 2018 of more than $600 if no W-2 is required. Note: This due date for providing the form to recipients is extended to February 15 for certain types of payments.

    File Form 1099-MISC with the IRS by January 31 when reporting nonemployee compensation payments in Box 7. Otherwise, file Form 1099-MISC by February 28 if filing on paper, or by April 1, 2019, if filing electronically.

    If you either paid reportable gambling winnings or withheld income tax from gambling winnings you paid in 2018, give the winners Form W-2G.

    Last quarterly return (Form 941) must be filed by employers to report social security, Medicare, and withheld income tax for the fourth quarter of 2018. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is less than $2,500, it can be paid in full with a timely filed return. (Employers that deposited the tax for the quarter in full and on time have until February 11 to file Form 941.)

    File Form 945 to report income tax withheld for 2018 on all nonpayroll items, including backup withholding and withholding for pensions, annuities, and gambling winnings. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is less than $2,500, it can be paid in full with a timely filed return. (Employers that deposited the tax for the year in full and on time have until February 11 to file Form 945.)

    Certain small employers must file Form 944 to report social security and Medicare taxes, and withheld income tax for 2018. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is $2,500 or more for 2010 but less than $2,500 for the fourth quarter, deposit any undeposited tax or pay it in full with a timely filed return. (Employers that deposited the tax for the year in full and on time have until February 11 to file Form 944.)

    Agricultural employers must file Form 943 to report social security, Medicare, and withheld income tax for 2018. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is less than $2,500, it can be paid in full with a timely filed return. (Employers that deposited the tax for the year in full and on time have until February 11 to file Form 943.)

    Employers must file Form 940 to report annual Federal Unemployment Tax Act (FUTA) tax for 2018. If your undeposited tax is $500 or less, you can either pay it with your return or deposit it. If it is more than $500, you must deposit it. (Employers that deposited the tax for the year in full and on time have until February 11 to file Form 940.)

    Furnish Copy B of Form 3921 to an employee where there has been a transfer of stock to the employee pursuant to the employee's exercise of an incentive stock option in 2018.

    Furnish Copy B of Form 3922 to an employee where there has been a first transfer of stock to the employee in 2018 acquired through an employee stock purchase plan.

    An Applicable Large Employer is usually required to provide Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, to full-time employees by January 31. All other providers of minimum essential coverage are usually required to provide Form 1095-B, Health Coverage, to responsible individuals by January 31. Notice 2018-94 extended the due date for furnishing the 2018 Form 1095-B and the 2018 Form 1095-C, from January 31, 2019, to March 4, 2019. Treasury regulations allowing the IRS to grant an extension of time of up to 30 days to furnish Forms 1095-B and 1095-C do not apply to the extended due date. Despite the extension provided in Notice 2018-94, the IRS encourages employers and other coverage providers to furnish the 2018 statements as soon as they are able. The due dates for filing Forms 1094-B, 1095-B, 1094-C, and 1095-C, with the IRS remains at February 28, 2019, if not filing electronically, or April 1, 2019, if filing electronically.

    Shortfall deposits by semi-weekly depositors for deposits made January 2 to 4 for 2018 liabilities.

    Shortfall deposits or payments by monthly depositors for deposits made November 15, 2018, December 17, 2018, and January 15, 2019.


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