TODAY'S DATE:
 
During January - All Employers
Give your employees their copies of Form W-2 for 2014 by January 31, 2015. 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 January 31.
 
January 15
Social security, Medicare, and withheld income tax:
If the monthly deposit rule applies, deposit the tax for payments in December 2014.
 
Nonpayroll withholding:
If the monthly deposit rule applies, deposit the tax for payments in December 2014.
 
January 31
Social security, Medicare, and withheld income tax:
File Form 941 for the fourth quarter of 2014. Deposit any undeposited tax. (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 in full and on time, 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 2014. Deposit any undeposited tax. (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 in full and on time, you have until February 10 to file the return.
 
Federal unemployment tax:
File Form 940 (or 940-EZ) for 2014. 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 in full and on time, you have until February 10 to file the return.