CPA UPDATES AND TIDBITS: Some Helpful Reminders: January - TopicsExpress

CPA UPDATES AND TIDBITS: Some Helpful Reminders: January 29 *Employers. Semi-weekly depositors must deposit employment taxes for payroll date January 22–24. January 31 *Filing Season. The 2014 filing season officially begins. *Employers. Semi-weekly depositors must deposit employment taxes for payroll date January 25–28. *Information reporting. All employers must provide their employees with their copies of Form W-2 for 2013. *Payers of gambling winnings. Payers of reportable gambling winnings or withheld income tax from gambling winnings for 2013, must provide the winners with their copies of Form W-2G. *Nonpayroll items. Those who withheld income tax withheld for 2013 on all nonpayroll items, including backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal members, file Form 945 and deposit or pay any undeposited tax under the accuracy of deposit rules. *Social Security/Medicare taxes. Employers who withheld Social Security and Medicare taxes report the withholding for the fourth quarter of 2013 on Form 941. Small employers may report withholding for the entire year using Form 944. mk-cpa/newsletters.html

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