January 4

Employers. Semi-weekly depositors must deposit employment taxes for Dec 27–Dec 29.

 

January 5

Employers. Semi-weekly depositors must deposit employment taxes for Dec. 30 and Dec. 31, Jan 1 and Jan 2.

 

January 10 

Employees who work for tips. Employees who received $20 or more in tips during December must report them to their employer using Form 4070.

Employers. Semi-weekly depositors must deposit employment taxes for Jan 3-Jan. 5.

 

January 12

Employers. Semi-weekly depositors must deposit employment taxes for Jan 6–Jan 9.

 

January 16

Employers. For those to whom the monthly deposit rule applies, deposit employment taxes and nonpayroll withholding for payments in December 2017.

Individuals. Make payment of estimated tax for 2017 using Form 1040-ES if there was insufficient or no tax withholding. Alternatively, file Form 1040 and pay tax liability by January 31, 2018.

Farmers and fishermen. Make payment for estimated tax for 2017 using Form 1040-ES.

 

January 18

Employers. Semi-weekly depositors must deposit employment taxes for Jan 10–Jan. 12.

 

January 19

Employers. Semi-weekly depositors must deposit employment taxes for Jan 13–Jan 16.

 

January 24

Employers. Semi-weekly depositors must deposit employment taxes for Jan 17–Jan 19.

 

January 26

Employers. Semi-weekly depositors must deposit employment taxes for Jan 20–Jan 23.

 

January 31

Employers. Provide employees with copies of their Form W-2 for 2017.

Health coverage reporting. Applicable large employers must provide Form 1095-C to full-time employees.

Employers. File Form 941 for fourth quarter of 2017 and deposit or pay any undeposited tax. Pay tax liability in full with timely filed return if less than $2,500.

Certain small employers. File form 944 to report social security and Medicare taxes and withheld income tax for 2017. Deposit any undeposited tax if tax liability is $2,500 or more for 2017 but less than $2,500 for the fourth quarter. If the tax for the year was deposited timely, properly, and in full, deadline to file Form 944 is February 12.

Farm employers. File form 943 to report social security and Medicare taxes and withheld income tax for 2017. Deposit any undeposited tax if tax liability is $2,500 or more for 2017 but less than $2,500 for the fourth quarter. If the tax for the year was deposited timely, properly, and in full, deadline to file Form 943 is February 12.