Key Dates

February 10

  • Employees who work for tips. If you received $20 or more in tips during January, report them to your employer.
  • Nonpayroll taxes – File Form 945 to report income tax withheld for 2024 for 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 2024. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

February 17

  • Washington’s Birthday

February 18

  • 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 made in January.
  • Nonpayroll withholding – if the monthly deposit rule applies, deposit the tax for payments made in January.
  • All employers – Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2024, but didn’t give you a Form W-4 to continue the exemption this year.
  • All businesses – Give annual information statements to recipients of certain payments you made in 2024. You can use either the appropriate version of form 1099 or other information return.

February 28

  • All businesses – File information returns (for example, certain Forms 1099) for certain payments you made during 2024.

 

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