Here are January 2022 important tax and compliance deadlines.
See the Tax Relief in Disaster Situations page for states and counties with extended deadlines.
New Year’s Eve & New Year's Day were federal holidays
Monday, Jan. 3
Semiweekly depositors deposit FICA and withheld income tax on wages paid on Dec. 25–28.
Employers and Self-Employed Individuals pay 50% of deferred employer share of social security tax / railroad retirement tax equivalent from 2020. The other 50% is due by January 3, 2023. Any payments or deposits made before January 3, 2022 are first applied against the payment due by January 3, 2022, and then applied against the payment due on January 3, 2023. See the instructions for your employment tax return for information including how to pay
Employers and Self-Employed Individuals pay deferred employee share of social security tax / railroad retirement tax equivalent from 2020. Use employment return instructions.
File 730 Monthly Tax Return for Wagers; pay tax on wagers accepted during Nov 2021.
File 2290 Heavy Highway Vehicle Use Tax; pay tax for vehicles first used Nov 2021.
Wednesday, Jan. 5 – Semiweekly depositors deposit FICA and withheld income tax on wages paid on Dec. 29–31.
Friday, Jan. 7 – Semiweekly depositors deposit FICA and withheld income tax on wages paid on Jan. 1–4.
Monday, Jan. 10 – Tipped employees who received $20 or more in tips during December report them to their employers on Form 4070, Employee’s Report of Tips to Employer.
Wednesday, Jan. 12 – Semiweekly depositors deposit FICA and withheld income tax on wages paid on Jan. 5–7
Friday, Jan. 14 – Semiweekly depositors deposit FICA and withheld income tax on wages paid on Jan. 8–11
Monday, Jan. 17 - Martin Luther King Jr. Day
Tuesday, Jan. 18:
Monthly depositors deposit FICA and withheld income tax for December
Individuals pay final installment of 2021 estimated tax
Farmers and fishermen pay estimated tax for 2021
Wednesday, Jan. 19 – Semiweekly depositors deposit FICA and withheld income tax on wages paid on Jan. 12–14.
Friday, Jan. 21 – Semiweekly depositors deposit FICA and withheld income tax on wages paid on Jan. 15–18.
Wednesday, Jan. 26 – Semiweekly depositors deposit FICA and withheld income tax on wages paid on Jan. 19–21.
Friday, Jan. 28 – Semiweekly depositors deposit FICA and withheld income tax on wages paid on Jan. 22–25.
Monday, Jan. 31:
Individuals file tax returns if you did not pay your last installment of estimated tax by Jan 18th
File 2290 Heavy Highway Vehicle Use Tax; pay tax for vehicles first used in Dec 2021
File 720 Quarterly Federal Excise Tax Return for the fourth quarter of 2021
File 730 Monthly Tax Return for Wagers; pay tax on wagers accepted during Dec 2021
Payroll Tax Returns
940, Employer’s Annual Federal Unemployment (FUTA) Tax Return, employers file for 2021 (if tax was deposited in full and on time, file by February 10)
941, Employer’s Quarterly Federal Tax Return, employers file for fourth quarter 2021 (if tax deposited in full and on time, file by Feb. 10)
943 Employer's Annual Federal Tax Return for Agricultural Employees file if you did not deposit all taxes when due
944, Employer’s Annual Federal Tax Return, qualifying small employers file for 2021 (in lieu of quarterly Form 941s)
945, Annual Return of Withheld Federal Income Tax, file for 2021 to report income tax withheld on non-payroll items
Furnish Information Returns
W-2 Wage and Tax Statement for 2021 to employees; file Copy A with SSA
W-2G Certain Gambling Winnings to recipients for payments during 2021
1098 Mortgage Interest Statement $600 or more to Payer/Borrower
1099-MISC $600 or more for Rents, Prizes and awards, Other income payments, Cash paid from notional principal contract to individual, partnership, or estate, Medical and health care payments, Crop insurance proceeds, Fish purchased for resale, Section 409A deferrals; $10 or more for Royalties; any amounts for Payments of fishing boat proceeds; Excess golden parachute payments; Nonqualified deferred compensation, to payee
1099-NEC Nonemployee Compensation for 2021 and file returns with the IRS
Other 1099 Forms Due - see A Guide to Information Returns
January is also a good time for tax professionals to send and for individuals to complete tax organizers.