February 2019 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 11 – 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 11.

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 2019 Business Due Dates

 February 11 – Non-Payroll Taxes

File Form 945 to report income tax withheld for 2018 on all non-payroll items. This due date applies only if you deposited the tax for the year in full and on time.

February 11 – Social Security, Medicare and Withheld Income Tax

File Form 941 for the fourth quarter of 2018. This due date applies only if you deposited the tax for the quarter in full and on time.

February 11 – Certain Small Employers

File Form 944 to report Social Security and Medicare taxes and withheld income tax for 2018. This due date applies only if you deposited the tax for the year in full and on time.

February 11 – Farm employers

File Form 943 to report Social Security and Medicare taxes and withheld income tax for 2018. This due date applies only if you deposited the tax for the year timely, properly, and in full.

February 11 – Federal Unemployment Tax

File Form 940 for 2018. 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 – Payroll Withholding 

Begin withholding for employees who claimed exemption for withholding in 2018 but have not provided a W-4 (or W-4(SP)) to continue the exemption for 2019.

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 2018. If you file Forms W-2G electronically, your due date for filing them with the IRS will be extended to April 1. 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 2018, 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 1.

February 28 – Applicable Large Employers (ALE) – Form 1095-C

File Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, with the IRS, if filing on paper. Otherwise, if filing electronically, the copy to the IRS is due April 1, 2019.

If you need tax help or small business bookkeeping, please give our office a call at 832-303-3995.