January 15
Employers: Deposit nonpayroll withheld income tax for December 2024 if the monthly deposit rule applies.
Individuals: Pay the fourth installment of 2024 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.
January 31
Employers: File 2024 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration.
Employers: File a 2024 return for federal unemployment taxes (Form 940) and pay any tax due if all the associated taxes weren’t deposited on time and in full.
Employers: Report Social Security and Medicare taxes and income tax withholding for the fourth quarter of 2024 (Form 941) if all of the associated taxes due weren’t deposited on time and in full.
Employers: Provide 2024 Form W-2 to employees.
Businesses: Provide Form 1098, Form 1099-MISC (except for those with a February 18 deadline), Form 1099-NEC and Form W-2G to recipients.
Individuals: File a 2024 income tax return (Form 1040 or Form 1040-SR) and pay the tax to avoid penalties for underpaying the January 15 installment of estimated taxes.
February 10
Employers: File a 2024 return for federal unemployment taxes (Form 940) if all associated taxes due were deposited on time and in full.
Employers: Report Social Security and Medicare taxes and income tax withholding for the fourth quarter of 2024 (Form 941) if all associated taxes due were deposited on time and in full.Individuals: Report January tip income of $20 or more to employers (Form 4070).