January 17, 2006 – Due date for the fourth installment of 2005 estimated tax.
January 31 – Employers must furnish W-2 statements to employees. 1099 information statements must be furnished by banks, brokers, and other payors.
January 31 – Employers must file 2005 federal unemployment tax returns and pay any tax due.
February 28 – Payors must file information returns (such as 1099s) with the IRS.*
February 28 – Employers must send W-2 copies to the Social Security Administration.*
March 1 – Farmers and fishermen who did not make 2005 estimated tax payments must file 2005 tax returns and pay taxes in full.
March 15 – 2005 calendar-year corporation income tax returns are due.
*March 31 if filing electronically.
Some deadlines listed are extended to February 28 for those affected by recent
hurricanes.