January 10
Employees who work for tips:
If you received $20.00 or more in tips during December, report them to your employer. You can use Form 4070, Employee"s Report of Tips to Employer.
January 15
Pay the final installment of your 2014 estimated tax. Use form 1040-ES.
Farmers and fishermen:
Pay your estimated tax for 2014 using Form 1040-ES. You have until April 15 to file your 2014 income tax return (Form 1040). If you do not pay your estimated tax by January 15, you must file your 2014 return and pay any tax due by March 1, 2015 to avoid an estimated tax penalty.
January 31
Furnish Forms 1098, 1099, and W-2G to recipients for certain payments made during 2014, and Form W-2 to employees who worked for you during 2014. Deposit FUTA tax owed through December if $500 or less. File 2014 Form 940, Form 941, or Form 944 if you did not deposit all taxes when due. File your tax return if you did not pay your last installment of estimated tax by January 15th.
Certain small employers:
File Form 720 for the 4th quarter of previous year. File Form 730 and pay the tax on wagers accepted during December. File Form 2290 and pay the tax on vehicles first used in December.