February 2012 Business Due Date Reminders

February 10 - Non-Payroll Taxes

File Form 945 to report income tax withheld for 2011 on all non-payroll items. This due date applies only if you deposited the tax for the year in full and on time.

February 10 - Social Security, Medicare and Withheld Income Tax

File Form 941 for the fourth quarter of 2011. This due date applies only if you deposited the tax for the quarter in full and on time.

February 10 - Certain Small Employers

File Form 944 to report Social Security and Medicare taxes and withheld income tax for 2011. This due date applies only if you deposited the tax for the year in full and on time.

February 10 - Farm Employers

File Form 943 to report Social Security and Medicare taxes and withheld income tax for 2011. This due date applies only if you deposited the tax for the year in full and on time.

February 10 - Federal Unemployment Tax

File Form 940 for 2011. 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 16 - All Employers

Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2011, but did not give you a new Form W-4 to continue the exemption this year.

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 2011. 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 information returns (Form 1099) and transmittal Forms 1096 for certain payments you made during 2011. There are different forms for different types of payments. These are government filing copies for the 1099s issued to service providers and others (see January 31).

If you file Forms 1098, 1099, or 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 29 - All Employers

File Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W-2 you issued for 2011. If you file Forms W-2 electronically, your due date for filing them with the SSA will be extended to April 2. The due date for giving the recipient these forms was January 31.

February 29 - 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.