NOTE: Saturdays, Sundays and legal holidays as observed in the District of Columbia are taken into account to determine due dates. Under the federal deposit rules, you’re allowed a deposit shortfall of the greater of $100 or 2% of your tax liability.
Semiweekly and monthly deposits are for the deposits of FICA and withheld income taxes due on wages paid during the time periods indicated.
All employers. File paper Copy A of Forms W-2 and Form W-3 with the Social Security Administration. If you file electronically, your due date is extended to March 31. Employers with incentive stock option plans, file paper Forms 3921 with the IRS; employers with employee stock purchase plans, file paper Forms 3922 with the IRS. If you file electronically, your due date is extended to March 31.
All businesses. File paper Forms 1099 Series and Form 1096 with the IRS. If you file electronically, your due date is extended to March 3...(register to read more)