All due dates assume that the date falls on a business day. If the due date falls on a holiday or weekend, the due date will be the next business day.
- Employees who work for tips – If you received $20 or more in tips during January, report them to your employer. You can use Form 4070 Employee’s Report of Tips to Employer.
- 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.
- Employers – Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in January.
- Employers – Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients.
- All Businesses – File information returns (Form 1099) for certain payments you made during previous year. These payments are described under 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 Forms 1099, 1098, 5498, and W-2G 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 1098, 1099, or W-2G electronically (not by magnetic media), 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 January 31.
- Employers – File Forms 1094-B, 1095-B, 1094-C, and 1095-C if filing on paper
- Farmers and fishermen – File Form 1040 and pay any tax due. However, you have until April 15 to file if you paid your previous year estimated tax by January 15 of the current year.