1st Quarter 2021 |
The first quarter of a calendar year is made up of January, February, and March. |
During January: |
All employers. Give your employees their
copies of Form W-2 for 2020 by February 1,
2021. If an employee agreed to receive Form
W-2 electronically, post it on a website accessible to the employee and notify the employee of the posting by February 1. |
January 15: |
Social security, Medicare, and withheld income tax. If the monthly deposit rule
applies, deposit the tax for payments made in
December 2020. |
Nonpayroll withholding. If the monthly
deposit rule applies, deposit the tax for payments made in December 2020. |
February 1: |
All employers. Give your employees their
copies of Form W-2 for 2020. If an employee
agreed to receive Form W-2 electronically,
have it posted on a website and notify the
employee of the posting.
File Form W-3, Transmittal of Wage and Tax
Statements, along with Copy A of all the Forms
W-2 you issued for 2020. |
Payers of gambling winnings. If you either
paid reportable gambling winnings or
withheld income tax from gambling winnings,
give the winners their copies of Form W-2G. |
Nonpayroll taxes. File Form 945 to report
income tax withheld for 2020 on all nonpayroll items, including backup withholding and
withholding on pensions, annuities, IRAs,
gambling winnings, and payments of Indian
gaming profits to tribal members. Deposit or
pay any undeposited tax under the accuracy
of deposit rules. If your tax liability is less than
$2,500, you can pay it in full with a timely filed
return. If you deposited the tax for the year
timely, properly, and in full, you have until
February 10 to file the return. |
Social security, Medicare, and withheld income tax. File Form 941 for the fourth
quarter of 2020. Deposit or pay any undeposited tax under the accuracy of deposit rules. If
your tax liability is less than $2,500, you can
pay it in full with a timely filed return. If you
deposited the tax for the quarter timely, properly, and in full, you have until February 10 to
file the return. |
Farm employers. File Form 943 to report
social security and Medicare taxes and withheld income tax for 2020. Deposit or pay any
undeposited tax under the accuracy of deposit rules. If your tax liability is less than
$2,500, you can pay it in full with a timely filed
return. If you deposited the tax for the year
timely, properly, and in full, you have until
February 10 to file the return. |
February 10: |
Social security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2020. This due date applies only if
you deposited the tax for the quarter timely,
properly, and in full. |
Farm employers. File Form 943 to report
social security and Medicare taxes and withheld income tax for 2020. This due date applies only if you deposited the tax for the year
timely, properly, and in full. |
Federal unemployment tax. File Form
940 for 2020. This due date applies only if
you deposited the tax for the year timely,
properly, and in full. |
February 1: |
Certain small employers. File Form 944
to report social security and Medicare taxes
and withheld income tax for 2020. Deposit or
pay any undeposited tax under the accuracy
of deposit rules. If your tax liability is $2,500
or more for 2020 but less than $2,500 for the
fourth quarter, deposit any undeposited tax
or pay it in full with a timely filed return. If you
deposited the tax for the year timely, properly, and in full, you have until February 10 to
file the return. |
Federal unemployment tax. File Form
940 for 2020. If your undeposited 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 timely, properly, and in full, you
have until February 10 to file the return. |
Payers of nonemployee compensation File Form 1099-NEC for nonemployee
compensation paid in 2020. |
February 10: |
Certain small employers. File Form 944
to report social security and Medicare taxes
and withheld income tax for 2020. This due
date applies only if you deposited the tax for
the year timely, properly, and in full. |
Nonpayroll taxes. File Form 945 to report
income tax withheld for 2020 on all nonpayroll items. This due date applies only if you
deposited the tax for the year timely, properly, and in full. |
February 16: |
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 2020,
but didn't give you Form W-4 (or Form
W-4(SP), its Spanish version) to continue the
exemption this year. |
March 1: |
Payers of gambling winnings. File Form
1096 along with Copy A of all the Forms
W-2G you issued for 2020.
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 remains February 1. |
Health coverage reporting. 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. |
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 paper 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. |
March 2: |
Health coverage reporting to employees. If you're an
Applicable Large Employer, provide Form
1095-C, Employer-Provided Health Insurance Offer and Coverage, to full-time employees. For all other providers of minimum essential coverage, provide Form
1095-B, Health Coverage, to responsible individuals. 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. |
March 15: |
Social security, Medicare, and withheld income
tax. If the monthly deposit rule
applies, deposit the tax for payments made in
February. |
Nonpayroll withholding. If the monthly
deposit rule applies, deposit the tax for payments
made in February. |
March 31: |
Electronic filing of Forms W-2G. File
copies of all the Forms W-2G you issued for
2020. This due date applies only if you electronically file. Otherwise, see February 28,
earlier.
The due date for giving the recipient these
forms remains February 1.
For information about filing Forms W-2G
electronically, see Pub. 1220. |
Electronic filing of Forms 8027. File
Forms 8027 for 2020. This due date applies
only if you electronically file. Otherwise, see
March 1, earlier. |
Electronic filing of Forms 1094-C and
1095-C and Forms 1094-B and 1095-B. If you're an Applicable Large Employer,
file electronic Forms 1094-C and 1095-C with
the IRS. For all other providers of minimum
essential coverage, file electronic Forms
1094-B and 1095-B with the IRS. Otherwise,
see March 1, earlier. |