BENEFIT PLAN DEADLINE (12/31 year end): Prospective amendment to add or remove safe harbor status for 2024  Prospective amendment to add an automatic enrollment to plan (QACA & EACA) (For … Continued

INDIVIDUALS: Make a payment of your estimated tax for 2023 if you didn't pay your income tax for the year through withholding (or didn't pay in enough tax that way). … Continued

BENEFIT PLAN DEADLINE (12/31 year end): Form 1099-R due to participants who received distribution in 2023.  Form W-2 due to report employee’s active participant status for 2023.  For additional information … Continued

ALL EMPLOYERS: All employers must have distributed 2023 W-2 forms to their employees and Form 1099s to their proper recipients. BUSINESSES: Give annual information statements to recipients of certain payments you made … Continued

INDIVIDUALS: If you claimed exemption from income tax withholding last year on the Form W-4, Employee’s Withholding Allowance Certificate, you gave your employer, you must file a new Form W-4 … Continued

Businesses: Give annual information statements to recipients of certain payments you made during 2023. You can use the appropriate version of Form 1099 or other information return. Form 1099 can … Continued

Businesses: File information returns (for example, certain Forms 1099) for certain payments you made during 2023. These payments are described under January 31, earlier. However, Form 1099-NEC reporting nonemployee compensation … Continued

S-CORPORATIONS: File a 2023 calendar year income tax return (Form 1120S) and pay any tax, interest, and penalties due. Provide each shareholder with a copy of their final or amended Schedule K-1 … Continued

BENEFIT PLAN DEADLINE (12/31 year end): Corrective distribution for failed ADP/ACP without 10% excise tax is due (non EACAs only). Eligible Automatic Contribution Arrangements (EACAs) have until June 30, 2024 to … Continued

Form 1042 is due. An automatic 6-month extension using Form 7004 can be filed. This is NOT an extension to pay.  Form 3520-A is due for calendar year foreign trusts … Continued