All Businesses: Give annual information statements to recipients of certain payments you made during the previous year. You can use the appropriate version of Form 1099 or other information return.
• Compensation for workers who are not considered.
• Dividends and other corporate distributions.
• Interest.
• Rent.
• Royalties.
• Profit-sharing distributions.
• Retirement plan distributions.
February – Federal Specific
February 1
Employers: Give employees their copies of Form W-2 for previous year. If an employee agreed to receive Form W-2 electronically, have it posted on a website and notify the employee of the posting.
Social Security, Medicare, and withheld income tax: File Form 941 for the fourth quarter of the previous year. Deposit or pay any un-deposited tax under the accuracy of deposit rules. If your tax liability is $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter in full and on time, you have until February 10 to file the return.
Certain small employers: File Form 944 to report social security and Medicare taxes and withheld income tax for previous year. Deposit or pay any un-deposited tax under the accuracy of deposit rules. If your tax liability is $2,500 or more for last year but less than $2,500 for the fourth quarter, deposit any un-deposited tax or pay it in full with a timely filed return. If you deposited the tax for the year in full and on time, you have until February 10 to file the return.
Federal unemployment tax: File Form 940 for the previous year. If your un-deposited 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 in full and on time, you have until February 10 to file the return.
February 15
Individuals: If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.
Social Security, Medicare, and withheld income tax: If the monthly deposit rule applies, deposit the tax for payments in January.
Non-payroll withholding: If the monthly deposit rule applies, deposit the tax for payments in January.
February – State Specific
Resellers: File and pay state sales taxes you have collected as obliged by the California State Board of Equalization (BOE) on the date of this month that BOE has designated for you.
February – County Specific
February – City Specific
