All businesses: Give annual information statements (IRS Forms 1099) to recipients of certain payments you made during 2018. Payments that are covered include (1) amounts paid in real estate transactions; (2) amounts paid in broker and barter exchange transactions; and (3) substitute payments and gross proceeds paid 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.