February 10 – Non-Payroll Taxes
File Form 945 to report income tax withheld for 2024 on all nonpayroll items. This due date applies only if you deposited the tax for the year in full and on time.
February 10 – 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 in full and on time.
February 10 – Certain Small Employers
File Form 944 to report Social Security and Medicare taxes and withheld income tax for 2024. This due date applies only if you deposited the tax for the year in full and on time.
February 10 – Farm employers
File Form 943 to report Social Security and Medicare taxes and withheld income tax for 2024. This due date applies only if you deposited the tax for the year timely, properly, and in full.
February 10 – Federal Unemployment Tax
File Form 940 for 2024. This due date applies only if you deposited the tax for the year in full and on time.
February 18 – All Businesses
Give annual information statements to recipients of certain payments you made during 2024. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. This due date applies only to the following types of payments.
- All payments reported on Form 1099-B.
- All payments reported on Form 1099-S.
- Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 10 of Form 1099-MISC.
February 18 – Social Security, Medicare and Withheld Income Tax
If the monthly deposit rule applies, deposit the tax for payments in January.
February 18 – Nonpayroll Withholding
If the monthly deposit rule applies, deposit the tax for payments in January.
February 18 – All Employers
Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2024, but didn’t give you Form W-4 (or Form W-4 (sp), its Spanish version) to continue the ex-emption this year.
February 28 – All Businesses
File information returns (for example, certain Forms 1099) for certain payments you made during 2024. These payments are described under All Businesses under January 31, earlier. However, Form 1099-NEC reporting nonemployee compensation must be filed by January 31. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a return is required, which form to use, and extensions of time to file.
If you file Forms 1097, 1098, 1099 (except a Form 1099-NEC reporting nonemployee compensation), 3921, 3922, or W-2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms generally remains January 31.
February 28 – Payers of Gambling Winnings
File Form 1096, Annual Summary and Transmittal of U.S. Information Returns, along with Copy A of all the Forms W-2G you issued for 2024. If you file Forms W-2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms was January 31.
February 28 – Informational Returns Filing Due
File government copies of information returns (Forms 1099) and transmittal Forms 1096 for certain payments you made during 2023, other than the 1099-NECs that were due January 31. There are different 1099 forms for different types of payments.
February 28 – Health coverage reporting to IRS – Applicable Large Employers (ALE) – Forms 1094-B and 1095-C
If you’re an Applicable Large Employer, file paper Forms 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, and 1095-C with the IRS. For all other providers of minimum essential coverage, file paper Forms 1094-B, Transmittal of Health Coverage Information Returns, and 1095-B with the IRS. If you’re filing any of these forms with the IRS electronically, your due date for filing them will be extended to March 31. See the Instructions for Forms 1094-B and 1095-B, and the Instructions for Forms 1094-C and 1095-C for more information about the information reporting requirements.
February 28 – Large Food and Beverage Establishment Employers
File Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips. Use Form 8027-T, Transmittal of Employer’s Annual Information Return of Tip Income and Allocated Tips, to summarize and transmit Forms 8027 if you have more than one establishment. If you file Forms 8027 electronically, your due date for filing them with the IRS will be extended to March 31.
Weekends & Holidays:
If a due date falls on a Saturday, Sunday or legal holiday, the due date is automatically extended until the next business day that is not itself a legal holiday.
Disaster Area Extensions:
Please note that when a geographical area is designated as a disaster area, due dates will be extended. For more information whether an area has been designated a disaster area and the filing extension dates visit the following websites:
FEMA: https://www.fema.gov/disaster/declarations
IRS: https://www.irs.gov/newsroom/tax-relief-in-disaster-situations
