February 2018 Individual Due Dates
February 1 – Tax Appointment
If you don’t already have an appointment scheduled with this office, you should call to make an appointment that is convenient for you.
February 12 – Report Tips to Employer
If you are an employee who works for tips and received more than $20 in tips during January, you are required to report them to your employer on IRS Form 4070 no later than February 12.
Your employer is required to withhold FICA taxes and income tax withholding for these tips from your regular wages. If your regular wages are insufficient to cover the FICA and tax withholding, the employer will report the amount of the uncollected withholding in box 12 of your W-2 for the year. You will be required to pay the uncollected withholding when your return for the year is filed.
February 15 – Last Date to Claim Exemption from Withholding
If you claimed an exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.
February 2018 Business Due Dates
February 12 – Non-Payroll Taxes
File Form 945 to report income tax withheld for 2017 on all non-payroll items. This due date applies only if you deposited the tax for the year in full and on time.
February 12 – Social Security, Medicare and Withheld Income Tax
File Form 941 for the fourth quarter of 2017. This due date applies only if you deposited the tax for the quarter in full and on time.
February 12 – Certain Small Employers
File Form 944 to report Social Security and Medicare taxes and withheld income tax for 2017. This due date applies only if you deposited the tax for the year in full and on time.
February 12 – Federal Unemployment Tax
File Form 940 for 2017. This due date applies only if you deposited the tax for the year in full and on time.
February 15 – Social Security, Medicare and Withheld Income Tax
If the monthly deposit rule applies, deposit the tax for payments in January.
February 15 – Non-Payroll Withholding
If the monthly deposit rule applies, deposit the tax for payments in January.
February 28 – Payers of Gambling Winnings
File Form 1096, Annual Summary and Transmittal of U.S. Information Returns, along with Copy A of all the Forms W-2G you issued for 2017. If you file Forms W-2G electronically, your due date for filing them with the IRS will be extended to April 2. The due date for giving the recipient these forms was January 31.
February 28 – Informational Returns Filing Due
File government copies of information returns (Form 1099) and transmittal Forms 1096 for certain payments you made during 2017, other than the 1099-MISCs that were due January 31. There are different 1099 forms for different types of payments.
February 28 – Large Food and Beverage Establishment Employers
File Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips. Use Form 8027-T, Transmittal of Employer’s Annual Information Return of Tip Income and Allocated Tips, to summarize and transmit Forms 8027 if you have more than one establishment. If you file Forms 8027 electronically, your due date for filing them with the IRS will be extended to April 2.
