Major Tax Deadlines
Major Tax Deadlines

For January 2017

January 17

Final 2016 individual estimated tax payment is due, unless 2016 tax return is filed and taxes are paid in full by January 31, 2017.


January 31

Employers must provide 2016 W-2 statements to employees, and send copies to the Social Security Administration (both paper and electronic).


January 31

Payers must provide 2016 Forms 1099 to payees. (Brokers have until February 15 to provide Form 1099-B and consolidated statements to customers.)


January 31

Payers must file all copies of 2016 Forms 1099-MISC with non-employee compensation in Box 7. For these forms, the January 31 due date applies to both paper and electronic filing.


January 31

Employers must generally file Form 941 for the fourth quarter of 2016 and pay any tax due.


January 31

Employers must generally file 2016 federal unemployment tax returns and pay any tax due.

Note: Businesses are required to make federal tax deposits on dates determined by various factors that differ from business to business.

Payroll tax deposits: Employers generally must deposit Form 941 payroll taxes (income tax withheld from employees' pay and both the employer's and employees' share of FICA taxes) on either a monthly or semiweekly deposit schedule. There are exceptions if you owe $100,000 or more on any day during a deposit period, if you owe $2,500 or less for the calendar quarter, or if your estimated annual liability is $1,000 or less.

  • Monthly depositors are required to deposit payroll taxes accumulated within a calendar month by the fifteenth of the following month.
  • Semiweekly depositors generally must deposit payroll taxes on Wednesdays or Fridays, depending on when wages are paid.

For more information on tax deadlines that apply to you or your business, contact our office.


Burzenski and Company, P.C.