Becky
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General tax
February 11
Employees who work for tips: If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.
February 15
Individuals: If you claimed exemption from income tax withholding last year on the Form W-4, Employee's Withholding Allowance Certificate, you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.
All businesses: Give annual information statements to recipients of certain payments you made during 2018. 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. This due date applies only to the following types of payments.
February 28
All businesses: File information returns (for example, certain Forms 1099) for certain payments you made during 2018. These payments are described under January 31, earlier. However, Form 1099-MISC reporting nonemployee compensation must be filed by January 31. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a return is required, which form to use, and extensions of time to file.
If you file Forms 1097, 1098, 1099 (except a Form 1099-MISC reporting nonemployee compensation), 3921, 3922, or W-2G electronically, your due date for filing them with the IRS will be extended to April 1. The due date for giving the recipient these forms generally remains January 31.
Employers
February 11
Nonpayroll taxes: File Form 945 to report income tax withheld for 2018 on all nonpayroll items. This due date applies only if you deposited the tax for the year timely, properly, and in full.
Social security, Medicare, and withheld income tax: File Form 941 for the fourth quarter of 2018. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
Certain small employers: File Form 944 to report social security and Medicare taxes and withheld income tax for 2018. This due date applies only if you deposited the tax for the year timely, properly, and in full.
Farm employers: File Form 943 to report social security and Medicare taxes and withheld income tax for 2018. This due date applies only if you deposited the tax for the year timely, properly, and in full.
Federal unemployment tax: File Form 940 for 2018. This due date applies only if you deposited the tax for the year timely, properly, and in full.
February 15
Social security, Medicare, and withheld income tax: If the monthly deposit rule applies, deposit the tax for payments made in January.
Nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments made in January.
February 16
All employers: Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2018, but didn't give you Form W-4 (or Form W-4(SP), its Spanish version) to continue the exemption this year.
February 28
Payers of gambling winnings: File Form 1096 along with Copy A of all the Forms W-2G you issued for 2018.
If you file Forms W-2G electronically, your due date for filing them with the IRS will be extended to April 1. The due date for giving the recipient these forms remains January 31.
Large food and beverage establishment employers: File Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips. Use Form 8027-T, Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips, to summarize and transmit paper Forms 8027 if you have more than one establishment.
If you file Forms 8027 electronically, your due date for filing them with the IRS will be extended to April 1.
Health coverage reporting: 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 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 with the IRS. If you’re filing any of these forms with the IRS electronically, your due date for filing them will be 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.
Excise
February 12
Communications and air transportation taxes under the alternative method: Deposit the tax included in amounts billed or tickets sold during the first 15 days of January.
February 14
Regular method taxes: Deposit the tax for the last 16 days of January.
February 27
Communications and air transportation taxes under the alternative method: Deposit the tax included in amounts billed or tickets sold during the last 16 days of January.
February 28
Wagering tax: File Form 730 and pay the tax on wagers accepted during January.
Heavy highway vehicle use tax: File Form 2290 and pay the tax for vehicles first used in January.
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The above list is a general overview and does not necessarily constitute a complete and accurate picture of your / your client's tax obligations for February 2019. Care should be taken to ensure all deadlines are correctly adhered to.
February 11
Employees who work for tips: If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.
February 15
Individuals: If you claimed exemption from income tax withholding last year on the Form W-4, Employee's Withholding Allowance Certificate, you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.
All businesses: Give annual information statements to recipients of certain payments you made during 2018. 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. This due date applies only to the following types of payments.
- All payments reported on Form 1099-B, Proceeds From Broker and Barter Exchange Transactions.
- All payments reported on Form 1099-S, Proceeds From Real Estate Transactions.
- Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 14 of Form 1099-MISC.
February 28
All businesses: File information returns (for example, certain Forms 1099) for certain payments you made during 2018. These payments are described under January 31, earlier. However, Form 1099-MISC reporting nonemployee compensation must be filed by January 31. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a return is required, which form to use, and extensions of time to file.
If you file Forms 1097, 1098, 1099 (except a Form 1099-MISC reporting nonemployee compensation), 3921, 3922, or W-2G electronically, your due date for filing them with the IRS will be extended to April 1. The due date for giving the recipient these forms generally remains January 31.
Employers
February 11
Nonpayroll taxes: File Form 945 to report income tax withheld for 2018 on all nonpayroll items. This due date applies only if you deposited the tax for the year timely, properly, and in full.
Social security, Medicare, and withheld income tax: File Form 941 for the fourth quarter of 2018. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
Certain small employers: File Form 944 to report social security and Medicare taxes and withheld income tax for 2018. This due date applies only if you deposited the tax for the year timely, properly, and in full.
Farm employers: File Form 943 to report social security and Medicare taxes and withheld income tax for 2018. This due date applies only if you deposited the tax for the year timely, properly, and in full.
Federal unemployment tax: File Form 940 for 2018. This due date applies only if you deposited the tax for the year timely, properly, and in full.
February 15
Social security, Medicare, and withheld income tax: If the monthly deposit rule applies, deposit the tax for payments made in January.
Nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments made in January.
February 16
All employers: Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2018, but didn't give you Form W-4 (or Form W-4(SP), its Spanish version) to continue the exemption this year.
February 28
Payers of gambling winnings: File Form 1096 along with Copy A of all the Forms W-2G you issued for 2018.
If you file Forms W-2G electronically, your due date for filing them with the IRS will be extended to April 1. The due date for giving the recipient these forms remains January 31.
Large food and beverage establishment employers: File Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips. Use Form 8027-T, Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips, to summarize and transmit paper Forms 8027 if you have more than one establishment.
If you file Forms 8027 electronically, your due date for filing them with the IRS will be extended to April 1.
Health coverage reporting: 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 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 with the IRS. If you’re filing any of these forms with the IRS electronically, your due date for filing them will be 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.
Excise
February 12
Communications and air transportation taxes under the alternative method: Deposit the tax included in amounts billed or tickets sold during the first 15 days of January.
February 14
Regular method taxes: Deposit the tax for the last 16 days of January.
February 27
Communications and air transportation taxes under the alternative method: Deposit the tax included in amounts billed or tickets sold during the last 16 days of January.
February 28
Wagering tax: File Form 730 and pay the tax on wagers accepted during January.
Heavy highway vehicle use tax: File Form 2290 and pay the tax for vehicles first used in January.
______________________________________
- The above information applies for Calendar Year taxpayers, and was taken from the IRS Tax Calendar for 2019, which can be found here: Publication 509: Tax Calendar 2019.
- General Tax Calendar, Employers Tax Calendar, Excise Tax Calendar
The above list is a general overview and does not necessarily constitute a complete and accurate picture of your / your client's tax obligations for February 2019. Care should be taken to ensure all deadlines are correctly adhered to.