01/01 – Federal [Bank] Holiday
01/07 – IRA reminder – eligible to make IRA contributions up until April 15th
01/15 – All employers – payroll taxes due for monthly deposit filers
01/15 – Individuals. Make a payment of your estimated tax for 2007 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2007 estimated tax. However, you do not have to make this payment if you file your 2007 return (Form 1040) and pay any tax due by January 31, 2008.
01/21 – Federal [Bank] Holiday – MLK Day
01/22 – State of Florida sales taxes are due
01/31 – All businesses – furnish Forms 1098 & 1099 to applicable recipients
01/31 – All employers – deposit FUTA tax owed thru Dec 2007 – if $500 or less
01/31 – All employers – Form 941, Employer’s QUARTERLY Federal Tax Return. This form is due 1 month after the calendar quarter ends. Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household employees.
01/31 – All employers. Give your employees their copies of Form W-2 for 2007 by January 31, 2008. If an employee agreed to receive Form W-2 electronically, post it on a website accessible to the employee and notify the employee of the posting by January 31.