December 31 is the due date for

  • Completing 2021 tax-free gifts up to $15,000 recipient
  • Paying expenses you want to deduct on your 2021 cash basis income tax return

January 18 is the due date for

  • 2021 calendar-year trust and individual fourth installment of estimated income tax

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