HTML Preview Tax Calendar page number 1.
Wisconsin Business Tax Calendar:
By Jan. 15:
1. Pay the final installment of your estimated tax for the previous year. Use Form 1040-ES for
federal and Form 1ES for Wisconsin.
2. Employers Make Monthly Payroll tax deposit if on monthly schedule.
By Jan. 31:
1. Furnish Forms 1099 and W-2 to recipients.
2. File Form 941, Employer’s QUARTERLY Federal Tax Return, for the 4
th
quarter of the previous
year. If your total tax liability for the quarter is less than $2500, you may pay your taxes with this
form. If your total tax liability for the quarter is more than $2500 you will need to deposit your
taxes at least monthly and file Form 941 as a report only.
3. File Form 944 if your total tax liability for the year is less than $2500 and the IRS has notified
you in writing that you may file this form instead of the quarterly Form 941. For e-file see
www.irs.gov.
4. File Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return and any FUTA tax
owed.
5. File Form WT-6 Wisconsin Withholding Tax Deposit Report for Wisconsin online for Quarterly
state payroll withholding for the 4
th
quarter of the previous year and Form WT-7 Employer’s
Annual Reconciliation.
6. File Form UCT-101 State Unemployment Insurance Quarterly Wage Report and Form UCT-101-E
Quarterly Contribution Report for the 4
th
quarter of the previous year.
7. December Sales Tax due if filing monthly. Annual Sales Tax due if filing annually.
8. New: Individuals can file their personal returns and pay all taxes without penalty if they missed
the final January 15 4
th
Quarter estimated payment.
By Feb. 15:
1. Request a new Form W-4 from employees who claimed exemption from income tax withholding
last year. If the employee does not give you a new W-4, then begin withholding as of Feb. 16
using a prior valid W-4 or as if the employee is Single with zero withholding allowances.
2. Submit January payroll tax liability if filing monthly (quarterly tax liability greater than $2500).
By Feb. 28:
1. File Copy A of all Forms 1099 with Form 1096, Annual Summary and Transmittal of U.S.
Information Returns with the IRS.
2. File Copy A of all Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the
Social Security Administration (SSA). See www.socialsecurity.gov/employer to file electronically.