January 10, 2024
Individuals – Report December 2023 tip income of $20 or more to employers (Form 4070).
January 16, 2024
Individuals – Pay the fourth installment of 2023 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.
Employers – Deposit Social Security, Medicare and withheld income taxes for December 2023 if the monthly deposit rule applies.
Employers – Deposit nonpayroll withheld income tax for December 2023 if the monthly deposit rule applies.
January 31, 2024
Individuals – File a 2023 income tax return (Form 1040 or Form 1040-SR) and pay tax due in order to avoid penalties for underpaying the January 16 installment of estimated taxes.
Businesses – Provide Form 1098, Form 1099-MISC (except for those that have a February 15 deadline), Form 1099-NEC and Form W-2G to recipients.
Employers – Provide 2023 Form W-2 to employees.
Employers – Report Social Security and Medicare taxes and income tax withholding for fourth quarter 2023 (Form 941) if all of the associated taxes due weren’t deposited on time and in full.
Employers – File a 2023 return for federal unemployment taxes (Form 940) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.
Employers – File 2023 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration.