Employers – Federal unemployment tax. File Form 940 (or 940-EZ) for this year.

Employers – Social Security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of this year.

Employers – Nonpayroll taxes. File Form 945 to report income tax withheld for this year on all nonpayroll items.

Employers – Give your employees their copies of Form W-2 for the previous year.

Employers – Give annual information Forms 1098, 1099 and W-2G to recipients for certain payments made during the year.

Individuals – File your income tax return (Form 1040) for this year if you did not pay your last installment of estimated tax by January 15.

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