TAX FILING REMINDERS – January 2022

January 31 is the due date for

  • Employers to furnish W-2 statements to employees and to file Forms W-2 with the Social Security Administration (both paper and electronic forms)
  • Payers to provide Forms 1099-NEC to recipients and file with the IRS
  • Payers to provide Forms 1099-MISC to recipients
  • Employers to file 2021 federal unemployment tax returns and pay any tax due

March 1 is the due date for

  • Payers to provide Forms 1099-MISC to the IRS
  • Payers to provide Forms 1095 to the IRS if paper filing (Note: the due date is March 31st if filing electronically)

March 2 is the due date for

  • Sending individuals 2021 Form 1095-B, Health Coverage
  • Sending individuals 2021 Form 1095-C, Employer-Provided Health Insurance Offer and Coverage

March 15 is the due date for

  • 2021 calendar-year S corporation income tax returns
  • 2021 calendar-year partnership returns
  • 2021 calendar-year corporations to elect S corporation status