01 Feb February 15
All businesses: Give annual information statements (IRS Form 1099) to recipients of certain payments you made during 2016. Payments that are covered include (1) amounts paid in real estate transactions, (2) amounts paid in broker and barter exchange transactions, and (3) payments to attorneys.
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 you gave your employer, you must file a new IRS Form W-4 to continue your exemption for another year.