January 10, 2025

• Deposit Payroll Taxes (Semiweekly Schedule):

Employers using a semiweekly deposit schedule must deposit taxes for payroll payments made on January 3–5, 2025.

January 15, 2025

• Fourth Quarter Estimated Tax Payment (Form 1040-ES):

Individuals, including sole proprietors and single-member LLC owners, must make their fourth estimated tax payment for 2024.

• Deposit Payroll Taxes (Semiweekly Schedule):

Employers using a semiweekly deposit schedule must deposit taxes for payroll payments made on January 8–10, 2025.

• Monthly Payroll Tax Deposit:

Employers on a monthly deposit schedule must deposit payroll taxes for December 2024.

January 16, 2025

• Deposit Payroll Taxes (Semiweekly Schedule):

Employers using a semiweekly deposit schedule must deposit taxes for payroll payments made on January 11–14, 2025.

January 20, 2025

• Deposit Payroll Taxes (Semiweekly Schedule):

Employers using a semiweekly deposit schedule must deposit taxes for payroll payments made on January 15–17, 2025.

January 24, 2025

• Deposit Payroll Taxes (Semiweekly Schedule):

Employers using a semiweekly deposit schedule must deposit taxes for payroll payments made on January 18–21, 2025.

January 31, 2025

• W-2 Forms to Employees:

Employers must provide employees with copies of Form W-2 for 2024.

• Form 1099-NEC to Contractors:

Businesses must provide Form 1099-NEC to non-employees (e.g., independent contractors) for payments of $600 or more during 2024.

• Quarterly Payroll Tax Reports (Forms 941 and State Equivalent):

Employers must file Form 941 (Employer’s Quarterly Federal Tax Return) for Q4 2024.

• FUTA Tax Payment (Form 940):

File Form 940 for 2024, and pay any remaining federal unemployment tax due.

• Form 720 (Quarterly Federal Excise Tax Return):

Businesses subject to excise taxes must file Form 720 for Q4 2024.

• State and Local Sales Tax Filings:

Deadlines vary; verify state-specific due dates for sales tax returns and payments for December 2024 or Q4 2024.