Dates to remember: December 2018
January 15:
- Fourth quarter 2018 estimated tax payments are due for individuals, and calendar year estates and trusts
January 31:
- W-2s are due to employees and to the IRS
- Most forms in the 1099 series are due to payment recipients
- Form 1099-MISC is due to IRS if Box 7 (nonemployee compensation) is populated
February 15:
- Forms 1099-B and 1099-S are due to recipients
February 28:
- Forms 1099 are due to the IRS, if filing on paper (the deadline is April 1 if filed electronically)
