February 10, 2012

Form 4070, tip reporting to employer.

Taxpayers who were able to extend the due date of the following 2011 forms because they deposited the tax and forms on time must file:

Form 941 due for 4th Quarter 2011.
Form 940 or 940EZ (Federal Unemployment Tax) for 2011.
Form 943 (social security and withheld tax for farm workers).
Form 945 (Nonpayroll items).

February 15, 2012

Employment tax deposits for January wages due for monthly depositors.
Form W-4. Last day for employees to file to continue exemption from withholdings in 2012 by filing new W-4. If new W-4 not filed, employers must begin withholding on prior exempt employees on February 15.

February 28, 2012

Forms 1099 series due to IRS.
Forms 1098 due to IRS.
Forms W-2 due to IRS.
Last day for farmers and fishermen who did not pay estimated tax on January 15 to file Form 1040 and pay tax to avoid underpayment penalty.

Various

Form 8300 (statement to payer of cash of more than $10,000) must be filed with the IRS by the 15th day following the transaction.

Semi-Weekly Employment Tax Deposit Schedule for February:

1, 3, 8, 10, 15, 17, 23, 24, 29

Special Rule: Employers must deposit taxes on next banking day after date employment tax liability exceeds $100,000.

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