February 2018 Business Due Dates

February 12 - Non-Payroll Taxes

File Form 945 to report income tax withheld for 2017 on all non-payroll items. This due date applies only if you deposited the tax for the year in full and on time. February 12 - Social Security, Medicare and Withheld Income Tax File Form 941 for the fourth quarter of 2017. This due date applies only if you deposited the tax for the quarter in full and on time. February 12 - Certain Small Employers File Form 944 to report Social Security and Medicare taxes and withheld income tax for 2017. This due date applies only if you deposited the tax for the year in full and on time. February 12 - Federal Unemployment Tax File Form 940 for 2017. This due date applies only if you deposited the tax for the year in full and on time. February 15 - Social Security, Medicare and Withheld Income Tax If the monthly deposit rule applies, deposit the tax for payments in January. February 15 - Non-Payroll Withholding If the monthly deposit rule applies, deposit the tax for payments in January. February 28 - Payers of Gambling Winnings File Form 1096, Annual Summary and Transmittal of U.S. Information Returns, along with Copy A of all the Forms W-2G you issued for 2017. If you file Forms W-2G electronically, your due date for filing them with the IRS will be extended to April 2. The due date for giving the recipient these forms was January 31. February 28 - Informational Returns Filing Due File government copies of information returns (Form 1099) and transmittal Forms 1096 for certain payments you made during 2017, other than the 1099-MISCs that were due January 31. There are different 1099 forms for different types of payments. February 28 - Large Food and Beverage Establishment Employers File Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips. Use Form 8027-T, Transmittal of Employer’s Annual Information Return of Tip Income and Allocated Tips, to summarize and transmit Forms 8027 if you have more than one establishment. If you file Forms 8027 electronically, your due date for filing them with the IRS will be extended to April 2.