Compliance Calendar

Happy New Year!

For nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in December 2025.

Shortfall deposits by semi-weekly depositors for deposits made December 1 to 31, 2025.

Last day to mail or electronically file Copy A of Form(s) W-2 and W-3 with the SSA.

Annual information returns on the Form 1099 series (such as Form 1099-MISC, Miscellaneous Income) must be provided to recipients of dividends, interest, patronage dividends, government payments, rent, or other business payments in 2025 of more than $600 if no W-2 is required. Note: This due date for providing the form to recipients is extended to February 15 for certain types of payments.

File Form 1099-NEC, Nonemployee Compensation, for nonemployee compensation paid in 2025.

If you either paid reportable gambling winnings or withheld income tax from gambling winnings you paid in 2025, give the winners Form W-2G.

File Form 941 to report social security, Medicare, and withheld income tax for the fourth quarter of 2025. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is less than $2,500, it can be paid in full with a timely filed return. (Employers that deposited the tax for the quarter in full and on time have until February 10 to file Form 941.)

File Form 945 to report income tax withheld for 2025 on all nonpayroll items, including backup withholding and withholding for pensions, annuities, and gambling winnings. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is less than $2,500, it can be paid in full with a timely filed return. (Employers that deposited the tax for the year in full and on time have until February 10 to file Form 945.)

Certain small employers must file Form 944 to report social security and Medicare taxes, and withheld income tax for 2025. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is $2,500 or more for 2025 but less than $2,500 for the fourth quarter, deposit any undeposited tax or pay it in full with a timely filed return. (Employers that deposited all of the tax timely, properly, and in full have until February 10 to file Form 944.)

Agricultural employers must file Form 943 to report social security, Medicare, and withheld income tax for 2025. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is less than $2,500, it can be paid in full with a timely filed return. (Employers that deposited the tax for the year in full and on time have until February 10 to file Form 943.)

Employers must file Form 940 to report annual Federal Unemployment Tax Act (FUTA) tax for 2025. 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. (Employers that deposited the tax for the year in full and on time have until February 10 to file Form 940.)

Furnish Copy B of Form 3921 to an employee where there has been a transfer of stock to the employee pursuant to the employee's exercise of an incentive stock option in 2025.

Furnish Copy B of Form 3922 to an employee where there has been a first transfer of stock to the employee in 2025 acquired through an employee stock purchase plan.

Shortfall deposits by semi-weekly depositors for deposits made January 2 to 7 for 2025 liabilities.

Shortfall deposits or payments by monthly depositors for deposits made November 17, 2025, December 15, 2025, and January 15, 2026.

File Form 945 to report income tax withheld on nonpayroll items for 2025. Only for businesses that deposited the tax in full and when due.

File Form 944 (applies to certain small employers) to report social security, Medicare, and withheld income tax for 2025. Only for employers that deposited the tax in full and when due.

Agricultural employers file Form 943 to report social security, Medicare, and withheld income tax for 2025. Only for employers that deposited the tax in full and when due.

File Form 940 for 2025. Only for employers that deposited the tax in full and when due.

For nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in January.

Shortfall deposits by semi-weekly depositors for 2025 deposits made January 2 to 30.