Compliance Calendar

File Form 945 to report income tax withheld on nonpayroll items for 2023. Only for businesses that deposited the tax in full and when due.

File Form 944 (applies to certain small employers) to report social security, Medicare, and withheld income tax for 2023. Only for employers that deposited the tax in full and when due.

Agricultural employers file Form 943 to report social security, Medicare, and withheld income tax for 2023. Only for employers that deposited the tax in full and when due.

File Form 940 for 2023. Only for employers that deposited the tax in full and when due.

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

Shortfall deposits by semi-weekly depositors for 2024 deposits made January 3 to 31.

Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2023 but didn't provide a Form W-4 or Form W-4(SP) to continue to claim the exemption from income tax withholding in 2024.

Payers of gambling winnings must file with the IRS Form 1096 along with Copy A of all the Forms W-2G you issued for 2023. If Forms W-2G are filed electronically, the due date for filing them with the IRS is April 1. (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 2023. 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 April 1.

File Copy A of Form 3921 issued for 2023, together with transmittal Form 1096 for paper filings. If you file electronically, the due date is April 2.

File Copy A of Form 3922 issued for 2023, together with transmittal Form 1096 for paper filings. If you file electronically, the due date is April 2.

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 April 1. 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.