February 2017 Business Due Dates
February 10 – Non-Payroll Taxes
File Form 945 to report income tax withheld for 2016 on all non-payroll items. This due date applies only if you deposited the tax for the year in full and on time.
February 10 – Social Security, Medicare and Withheld Income Tax
File Form 941 for the fourth quarter of 2016. This due date applies only if you deposited the tax for the quarter in full and on time.
February 10 – Certain Small Employers
File Form 944 to report Social Security and Medicare taxes and withheld income tax for 2016. This due date applies only if you deposited the tax for the year in full and on time.
February 10 – Federal Unemployment Tax
File Form 940 for 2016. 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 2016. If you file Forms W-2G electronically, your due date for filing them with the IRS will be extended to March 31. 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 2016, 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 March 31.
February 28 – Farmers and Fishermen
File your 2016 income tax return (Form 1040) and pay any tax due. However, you have until April 18 to file if you paid your 2016 estimated tax by January 17, 2016.
