January 2022 Tax and Compliance Deadlines.

Welcome to the January 2022!

Key Compliance Dates:

Wednesday, Jan. 5 – Semiweekly depositors deposit FICA and withheld income tax on wages paid on Dec. 29–31.

Friday, Jan. 7 – Semiweekly depositors deposit FICA and withheld income tax on wages paid on Jan. 1–4.

Monday, Jan. 10 – Tipped employees who received $20 or more in tips during December report them to their employers on Form 4070, Employee's Report of Tips to Employer.

Wednesday, Jan. 12 – Semiweekly depositors deposit FICA and withheld income tax on wages paid on Jan. 5–7.

Friday, Jan. 14 – Semiweekly depositors deposit FICA and withheld income tax on wages paid on Jan. 8–11.

Monday, Jan. 17:

1. Monthly depositors deposit FICA and withheld income tax for December.

2. Individuals pay the final installment of the 2021 estimated tax.

Wednesday, Jan. 19 – Semiweekly depositors deposit FICA and withheld income tax on wages paid on Jan. 12–14.

Friday, Jan. 21 – Semiweekly depositors deposit FICA and withheld income tax on wages paid on Jan. 15–18.

Wednesday, Jan. 26 – Semiweekly depositors deposit FICA and withheld income tax on wages paid on Jan. 19–21.

Friday, Jan. 28 – Semiweekly depositors deposit FICA and withheld income tax on wages paid on Jan. 22–25.

Monday, Jan. 31:

1. Employers file Form 941, Employer's Quarterly Federal Tax Return, for fourth-quarter 2021 (if tax deposited in full and on time, file by Feb. 10).

2. Qualifying small employers to file annual Form 944, Employer's Annual Federal Tax Return, for 2021 (in lieu of quarterly Form 941s).

3. Employers file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, for 2021 (if tax was deposited in full and on time, file by February 10).

4. Furnish copies of Form W-2 for 2021 to employees and file Copy A with the Social Security Administration.

5. Furnish Form 1099-NEC information returns for 2021 to payees of nonemployee compensation and file returns with the IRS.

6. File Form 945, Annual Return of Withheld Federal Income Tax, for 2021 to report income tax withheld on non-payroll items.