January
| Thu | 2 | Deposit payroll tax for payments on Dec 25-27 if the semiweekly deposit rule applies. |
| Mon | 6 | Deposit payroll tax for payments on Dec 28-31 if the semiweekly deposit rule applies. |
| Wed | 8 | Deposit payroll tax for payments on Jan 1-3 if the semiweekly deposit rule applies. |
| Fri | 10 | Employers: Employees are required to report to you tips of $20 or more earned during Dec 2013 |
| Fri | 10 | Deposit payroll tax for payments on Jan 4-7 if the semiweekly deposit rule applies. |
| Wed | 15 | Individuals: Pay the final installment of your 2013 estimated tax. Use Form 1040-ES. |
| Wed | 15 | Farmers and fishermen: Pay your estimated tax for 2013. Use Form 1040-ES. |
| Wed | 15 | Employers: Deposit payroll tax for Dec 2013 if the monthly deposit rule applies. |
| Wed | 15 | Deposit payroll tax for payments on Jan 8-10 if the semiweekly deposit rule applies. |
| Fri | 17 | Deposit payroll tax for payments on Jan 11-14 if the semiweekly deposit rule applies. |
| Thu | 23 | Deposit payroll tax for payments on Jan 15-17 if the semiweekly deposit rule applies. |
| Fri | 24 | Deposit payroll tax for payments on Jan 18-21 if the semiweekly deposit rule applies. |
| Wed | 29 | Deposit payroll tax for payments on Jan 22-24 if the semiweekly deposit rule applies. |
| Fri | 31 | File Form 720 for the fourth quarter of 2013. |
| Fri | 31 | Furnish Forms 1098, 1099 and W-2G to recipients for certain payments during 2013. Furnish Form W-2 to employees who worked for you during 2013. |
| Fri | 31 | File Form 730 and pay the tax on wagers accepted during Dec 2013. |
| Fri | 31 | Deposit any FUTA tax owed through Dec 2013. |
| Fri | 31 | File Form 2290 and pay the tax for vehicles first used in Dec 2013. |
| Fri | 31 | File Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due. |
| Fri | 31 | File your tax return if you did not pay your last installment of estimated tax by January 15th |
| Fri | 31 | Deposit payroll tax for payments on Jan 25-28 if the semiweekly deposit rule applies. |
February
| Wed | 5 | Deposit payroll tax for payments on Jan 29-31 if the semiweekly deposit rule applies. |
| Fri | 7 | Deposit payroll tax for payments on Feb 1-4 if the semiweekly deposit rule applies. |
| Mon | 10 | Employers: Employees are required to report to you tips of $20 or more earned during Jan. |
| Mon | 10 | File Forms 940, 941, 943, 944 and/or 945 if you timely deposited all required payments. |
| Wed | 12 | Deposit payroll tax for payments on Feb 5-7 if the semiweekly deposit rule applies. |
| Fri | 14 | Deposit payroll tax for payments on Feb 8-11 if the semiweekly deposit rule applies. |
| Tue | 18 | File a new Form W-4 if you claimed exemption from income tax withholding in 2013. |
| Tue | 18 | Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients. |
| Tue | 18 | Deposit payroll tax for Jan if the monthly deposit rule applies. |
| Wed | 19 | Begin withholding on employees who claimed exemption from withholding in 2013 but did not file a W-4 to continue withholding exemption in 2014. |
| Thu | 20 | Deposit payroll tax for payments on Feb 12-14 if the semiweekly deposit rule applies. |
| Fri | 21 | Deposit payroll tax for payments on Feb 15-18 if the semiweekly deposit rule applies. |
| Wed | 26 | Deposit payroll tax for payments on Feb 19-21 if the semiweekly deposit rule applies. |
| Fri | 28 | Deposit payroll tax for payments on Feb 22-25 if the semiweekly deposit rule applies. |
| Fri | 28 | File Form 1096 with information returns, including Forms 1098, 1099 and W-2G for payments made during 2013. |
| Fri | 28 | File Form W-3 with Copy A of all Forms W-2 issued for 2013. |
| Fri | 28 | File Form 8027 if you are a large food or beverage establishment. |
| Fri | 28 | File Form 730 and pay the tax on wagers accepted during January. |
| Fri | 28 | File Form 2290 and pay the tax for vehicles first used in January. |
March
| Mon | 3 | Farmers and fishermen: File Form 1040 and pay any tax due. However, you have until Apr 15 to file if you paid your 2013 estimated tax payments by Jan 15, 2014. |
| Wed | 5 | Deposit payroll tax for payments on Feb 26-28 if the semiweekly deposit rule applies. |
| Fri | 7 | Deposit payroll tax for payments on Mar 1-4 if the semiweekly deposit rule applies. |
| Mon | 10 | Employers: Employees are required to report to you tips of $20 or more earned during February. |
| Wed | 12 | Deposit payroll tax for payments on Mar 5-7 if the semiweekly deposit rule applies. |
| Fri | 14 | Deposit payroll tax for payments on Mar 8-11 if the semiweekly deposit rule applies. |
| Mon | 17 | Corporations: File Form 1120 for calendar year and pay any tax due. For automatic 6-month extension, file Form 7004 and deposit estimated tax. |
| Mon | 17 | Employers: Deposit payroll tax for Feb. if the monthly deposit rule applies. |
| Mon | 17 | S Corporations: File Form 1120S for calendar year and pay any tax due. Furnish a copy of Sch. K-1 to each shareholder. File Form 2553 to elect S Corporation status beginning with calendar year 2014. |
| Mon | 17 | Electing Large Partnerships: Furnish Sch. K-1 (Form 1065-B) to each partner. |
| Wed | 19 | Deposit payroll tax for payments on Mar 12-14 if the semiweekly deposit rule applies. |
| Fri | 21 | Deposit payroll tax for payments on Mar 15-18 if the semiweekly deposit rule applies. |
| Wed | 26 | Deposit payroll tax for payments on Mar 19-21 if the semiweekly deposit rule applies. |
| Fri | 28 | Deposit payroll tax for payments on Mar 22-25 if the semiweekly deposit rule applies. |
| Mon | 31 | File Form 2290 and pay the tax for vehicles first used in February. |
| Mon | 31 | File Form 730 and pay the tax on wagers accepted during February. |
| Mon | 31 | Electronically file Forms W-2, W-2G, 1098, 1099, and 8027. |