Individuals – If you claimed 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.

Employers – Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in January.

Employers – Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients.

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