Compliance Calendar

Payers of gambling winnings must file with the IRS Form 1096 along with Copy A of all the Forms W-2G you issued for 2023. If Forms W-2G are filed electronically, the due date for filing them with the IRS is April 1. (The due date for giving the recipient Forms W-2G was January 31.)

File information returns (for example, certain Forms 1099) for certain payments you made during 2023. However, Forms 1099-MISC reporting nonemployee compensation must be filed with the IRS by January 31. There are different forms for different types of payments, so use a separate Form 1096 to summarize and transmit the forms for each type of payment. If Forms 1099-MISC, other than those reporting nonemployee compensation, are filed electronically, the due date for filing them with the IRS is April 1.

File Copy A of Form 3921 issued for 2023, together with transmittal Form 1096 for paper filings. If you file electronically, the due date is April 2.

File Copy A of Form 3922 issued for 2023, together with transmittal Form 1096 for paper filings. If you file electronically, the due date is April 2.

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, Employer-Provided Health Insurance Offer and Coverage, 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, Health Coverage, with the IRS. If filing any of these forms with the IRS electronically, the due date for filing them is extended to April 1. 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.

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. Also 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.

Deposit social security, Medicare, and withheld income tax for payments in February if monthly depositor.

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

Shortfall deposits by semi-weekly depositors for deposits made February 1 to 29.

File Forms 8027 for 2023. This due date applies only if you file electronically.

File Copy A Forms 3921 for 2023. This due date applies only if you file electronically.

File Copy A Forms 3922 for 2023. This due date applies only if you file electronically.

Applicable Large Employers file Forms 1094-C and 1095-C electronically with the IRS. All other providers of minimum essential coverage file electronic Forms 1094-B and 1095-B with the IRS.

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