All employers - Give your employees their copies of Form W-2 for 2004 by January 31,2005.
January 2
Employers - Stop advance payments of the earned income credit for any employee who did not give you a new Form W-5 for 2005.
January 12
Employees who work for tips - If you received $20 or more in tips during December, report them to your employer. You can use Form 4070, Employee’s Report of Tips to Employer.
January 15
Employers - Social Security, Medicare and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in December 2004. Individuals - Make payment of your estimated tax for 2004 if you did not pay your income tax for the year through withholding (or did not pay enough tax that way). Use Form 1040-ES. This is the final installment date for 2004 estimated tax. However, you do not have to make this payment if you file your 2004 return (Form 1040) and pay any tax due by January 31, 2005. Employers - Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in December 2004.
