01 Feb February 15
All Businesses: Give annual information statements to recipients of certain payments you made during 2017. Payments that are covered include amounts paid in real estate transactions (IRS Forms 1099-S); amounts paid in broker and barter exchange transactions (IRS Forms 1099-B); and payments to attorneys (IRS Form 1099-MISC, if amounts are reported in box 8 or 14).
Employers: For Social Security, Medicare, withheld income tax, and non-payroll withholding, deposit the tax for payments in January if the monthly rule applies.
Individuals: If you claimed exemption from income tax withholding last year on the IRS Form W-4 (Form w-4) you gave your employer, you must file a new Form W-4 to continue your exemption for another year.