Tax compliance deadlines:
Wednesday, Feb. 1—Semiweekly depositors deposit FICA and withhold income tax on wages paid on January 25-27.
Friday, Feb. 3—Semiweekly depositors deposit FICA and withhold income tax on wages paid on January 28-31.
Wednesday, Feb. 8—Semiweekly depositors deposit FICA and withhold income tax on wages paid on Feb. 1-3.
Thursday, Feb. 9:
Employers file Form 941, Employer’s Quarterly Federal Tax Return, for the fourth quarter of 2022 if tax for the quarter was deposited in full and on time.
Employers file Form 940, Employer’s Annual Federal Unemployment Tax Return, for 2022 if tax for the year was deposited in full and on time.
Tipped employees who received $20 or more in tips during January report them to the employer on Form 4070, Employee’s Report of Tips to Employer.
Friday, Feb. 10—Semiweekly depositors deposit FICA and withhold income tax on wages paid on Feb. 4-7.
Monday, Feb. 13—monthly depositors deposit FICA and withheld income tax for January.
Wednesday, Feb. 15:
Claims for 2022 exemption from income tax withholding expire; employers must begin withholding tax unless the employee has submitted a new W-4 to continue exemption for 2023.
Monthly depositors deposit FICA and withheld income tax for January.
Semiweekly depositors deposit FICA and withhold income tax on wages paid on Feb. 8-10.
All businesses: Give annual information statements to recipients of certain payments you made during 2022. You can use the appropriate version of Form 1099 or other information returns. Form 1099 can be issued electronically with the consent of the recipient. This due date applies only to the following types of payments.
Friday, Feb. 17—Semiweekly depositors deposit FICA and withhold income tax on wages paid on Feb. 11-13.
Wednesday, Feb. 22—Semiweekly depositors deposit FICA and withhold income tax on wages paid on Feb. 14-17.
Friday, Feb. 24—Semiweekly depositors deposit FICA and withhold income tax on wages paid on Feb. 18-21.
Tuesday, Feb. 28: All businesses: File information returns (for example, certain Forms 1099) for certain payments you made during 2022. These payments are described under the January 31 “All businesses” entry.
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