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Calendar

The tax-due-date reminders, provided below on the calendar, DO NOT represent an all-inclusive list of due dates and should not be relied upon as such. This calendar does not constitute legal, tax or accounting advice and it is offered as an information service ONLY. Any statements contained herein are not intended or written to be used, and cannot be used, for the purpose of avoiding penalties under the federal tax law.  (The tax-due-date information was provided by IRS Publication 509 and is for calendar-year taxpayers.)
 
 

 

 
 
 
Jan
31
Fri
2020
All businesses
Jan 31 all-day

Give annual information statements to recipients of certain payments you made during 2019. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. Payments that may be covered include the following:

  • Cash payments for fish (or other aquatic life) purchased from anyone engaged in the trade or business of ching fish.
  • Compensation for workers who aren’t considered employees (including fishing boat proceeds to crew members).
  • Dividends and other corporate distributions.
  • Interest
  • Rent
  • Royalties
  • Payments of Indian gaming profits to tribal members.
  • Profit-sharing distributions
  • Retirement plan distributions.
  • Original issue discount
  • Prizes and awards
  • Medical and health care payments
  • Debt cancellation (treated as payment to debtor).
  • Cash payments over $10,000. See Form 8300 instructions.

See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a statement is required, which form to use, when to file, and extensions of time to provide statements to the IRS. Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, and certain reporting on Form 1099-MISC, Miscellaneous Income, are due to recipients by February 18.

All Employers
Jan 31 all-day

Give your employees their copies of Form W-2 for 2019. If an employee agreed to receive Form W-2 electronically, have it posted on a website and notify the employee of the posting.

File Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W-2 you issued for 2019.

Certain Small Employers
Jan 31 all-day

File Form 944 to report Social Security and Medicare taxes and withheld income tax for 2019. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is $2,500 or more in 2019 but less than $2,500 for the fourth quarter, deposit any undeposited tax or pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.

Farm employers
Jan 31 all-day

File Form 943 to report Social Security and Medicare taxes and withheld income tax for 2019. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.

Federal unemployment tax
Jan 31 all-day

File Form 940 for 2019. 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. However, if you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.

Individuals who must make estimated tax payments
Jan 31 all-day

If you didn’t pay your last installment of estimated tax by January 15, you may choose (but aren’t required) to file your income tax return (Form 1040 or Form 104-SR) for 2019 by January 31. Filing your return and paying any tax due by January 31 prevents any penalty for late payment of the last installment. If you can’t file and pay your tax by January 31, file and pay your tax by April 15.

Nonpayroll taxes
Jan 31 all-day

File Form 945 to report income tax withheld for 2019 on all nonpayroll items, including backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal members. Deposit or pay any undeposited tax under the accuracy of deposits rule. If you tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.

Payers of gambling winnings
Jan 31 all-day

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

Payers of nonemployee compensation
Jan 31 all-day

File Form 1099-MISC for nonemployee compensation paid in 2019.

Payers of nonemployee compensation
Jan 31 all-day

File Form 1099-MISC for nonemployee compensation paid in 2019.

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