February 12, 2024
Individuals – Report January tip income of $20 or more to employers (Form 4070).
Employers – Report Social Security and Medicare taxes and income tax withholding for the fourth quarter of 2023 (Form 941) if all associated taxes due were deposited on time and in full.
Employers – File a 2023 return for federal unemployment taxes (Form 940) if all associated taxes due were deposited on time and in full.
February 15, 2024
Individuals – File a new Form W-4 to continue exemption for another year if you claimed exemption from federal income tax withholding in 2023.
Businesses – Provide Form 1099-B, 1099-S, and certain Forms 1099-MISC (those in which Box 8 or Box 10 payments are being reported) to recipients.
Employers – Deposit Social Security, Medicare, and withheld income taxes for January if the monthly deposit rule applies.
Employers – Deposit nonpayroll withheld income tax for January if the monthly deposit rule applies.
February 28, 2024
Businesses – File Form 1098, Form 1099 (other than those with a January 31 deadline), Form W-2G, and transmittal Form 1096 for interest, dividends, and miscellaneous payments made during 2023. (Electronic filers can defer filing to April 1.)