BEGIN:VCALENDAR VERSION:2.0 PRODID:-//TIN Compliance//tincompliance.com//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:TIN compliance calendar REFRESH-INTERVAL;VALUE=DURATION:P1W BEGIN:VEVENT UID:tincompliance-20260202-0@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20260202 DTEND;VALUE=DATE:20260203 SUMMARY:1099-NEC and W-2 due to the IRS/SSA DESCRIPTION:January 31 is a Saturday. No automatic extension: Form 8809 for NEC/W-2 is granted only for hardship and must be filed by today. Most states with their own 1099 requirement use the same date. https://www.tincompliance.com/figures/2026/ URL:https://www.tincompliance.com/figures/2026/ CATEGORIES:filing END:VEVENT BEGIN:VEVENT UID:tincompliance-20260202-1@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20260202 DTEND;VALUE=DATE:20260203 SUMMARY:Recipient copies due: 1099-NEC, MISC, INT, DIV, K, W-2, W-2G DESCRIPTION:Statements to payees for 2025 payments. 1099-B\, 1099-S\, 1099-DA and 1099-MISC with box 8 or 10 have until February 17. https://www.tincompliance.com/figures/2026/ URL:https://www.tincompliance.com/figures/2026/ CATEGORIES:recipient END:VEVENT BEGIN:VEVENT UID:tincompliance-20260202-2@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20260202 DTEND;VALUE=DATE:20260203 SUMMARY:Form 945 for 2025 due DESCRIPTION:Annual return for backup withholding. February 10 if every deposit was on time and in full. Line 2 must equal the box 4 total of the 1099s. https://www.tincompliance.com/form-945/ URL:https://www.tincompliance.com/form-945/ CATEGORIES:withholding END:VEVENT BEGIN:VEVENT UID:tincompliance-20260202-3@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20260202 DTEND;VALUE=DATE:20260203 SUMMARY:First annual solicitation due for accounts opened in December 2025 DESCRIPTION:Accounts opened in December get until January 31 of the next year (rolled to the next business day). https://www.tincompliance.com/tools/solicitation-deadline-calculator/ URL:https://www.tincompliance.com/tools/solicitation-deadline-calculator/ CATEGORIES:solicitation END:VEVENT BEGIN:VEVENT UID:tincompliance-20260210-4@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20260210 DTEND;VALUE=DATE:20260211 SUMMARY:Form 945 for 2025 due (timely depositors) DESCRIPTION:Extended date for filers whose 2025 deposits were all made on time and in full. https://www.tincompliance.com/form-945/ URL:https://www.tincompliance.com/form-945/ CATEGORIES:withholding END:VEVENT BEGIN:VEVENT UID:tincompliance-20260217-5@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20260217 DTEND;VALUE=DATE:20260218 SUMMARY:Recipient copies due: 1099-B, 1099-S, 1099-DA, MISC box 8/10 DESCRIPTION:February 15 is a Sunday and the 16th is Presidents' Day. First 1099-DA recipient statements (2025 gross proceeds). https://www.tincompliance.com/form-1099-da/ URL:https://www.tincompliance.com/form-1099-da/ CATEGORIES:recipient END:VEVENT BEGIN:VEVENT UID:tincompliance-20260302-6@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20260302 DTEND;VALUE=DATE:20260303 SUMMARY:Paper filing due: 1099-MISC, INT, DIV, K, W-2G, 1098 DESCRIPTION:February 28 is a Saturday. Paper is allowed only for filers with fewer than 10 returns in total. https://www.tincompliance.com/figures/2026/ URL:https://www.tincompliance.com/figures/2026/ CATEGORIES:filing END:VEVENT BEGIN:VEVENT UID:tincompliance-20260304-7@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20260304 DTEND;VALUE=DATE:20260305 SUMMARY:30-day penalty tier ends for 1099-NEC and W-2 DESCRIPTION:Returns filed or corrected after today move from $60 to $130 per return (2026 amounts). https://www.tincompliance.com/guides/972cg-penalty-notice/ URL:https://www.tincompliance.com/guides/972cg-penalty-notice/ CATEGORIES:penalty END:VEVENT BEGIN:VEVENT UID:tincompliance-20260316-8@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20260316 DTEND;VALUE=DATE:20260317 SUMMARY:Forms 1042 and 1042-S due DESCRIPTION:March 15 is a Sunday. 1042-S to the IRS and to each foreign payee; Form 1042 reconciles chapter 3 withholding deposits. https://www.tincompliance.com/guides/foreign-vendors-w-8-1042-s/ URL:https://www.tincompliance.com/guides/foreign-vendors-w-8-1042-s/ CATEGORIES:foreign END:VEVENT BEGIN:VEVENT UID:tincompliance-20260331-9@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20260331 DTEND;VALUE=DATE:20260401 SUMMARY:E-file due: 1099-MISC, INT, DIV, K, B, S, DA, W-2G, 1098 DESCRIPTION:Form 8809 filed by today gives an automatic 30-day extension for these forms (not NEC or W-2). https://www.tincompliance.com/figures/2026/ URL:https://www.tincompliance.com/figures/2026/ CATEGORIES:filing END:VEVENT BEGIN:VEVENT UID:tincompliance-20260401-10@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20260401 DTEND;VALUE=DATE:20260402 SUMMARY:Spring CP2100/CP2100A season begins DESCRIPTION:The IRS mails the first CP2100 batch of the year in April\, listing 2025 returns with mismatched names and TINs. B-Notices are due 15 business days from the notice date. https://www.tincompliance.com/tools/b-notice-deadline-calculator/ URL:https://www.tincompliance.com/tools/b-notice-deadline-calculator/ CATEGORIES:notices END:VEVENT BEGIN:VEVENT UID:tincompliance-20260430-11@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20260430 DTEND;VALUE=DATE:20260501 SUMMARY:30-day penalty tier ends for March 31 e-filed returns DESCRIPTION:Returns filed or corrected after today are penalized at $130 instead of $60 (2026 amounts). https://www.tincompliance.com/guides/972cg-penalty-notice/ URL:https://www.tincompliance.com/guides/972cg-penalty-notice/ CATEGORIES:penalty END:VEVENT BEGIN:VEVENT UID:tincompliance-20260803-12@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20260803 DTEND;VALUE=DATE:20260804 SUMMARY:August 1 tier ends: corrections now at the top rate DESCRIPTION:August 1 is a Saturday. Returns filed or corrected after today are penalized at $340 per return\, up from $130 (2026 amounts). https://www.tincompliance.com/guides/972cg-penalty-notice/ URL:https://www.tincompliance.com/guides/972cg-penalty-notice/ CATEGORIES:penalty END:VEVENT BEGIN:VEVENT UID:tincompliance-20260901-13@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20260901 DTEND;VALUE=DATE:20260902 SUMMARY:Notice 972CG season DESCRIPTION:Proposed penalty notices for the prior filing season typically arrive in late summer and fall. 45 calendar days to respond with a reasonable-cause statement. https://www.tincompliance.com/guides/972cg-penalty-notice/ URL:https://www.tincompliance.com/guides/972cg-penalty-notice/ CATEGORIES:notices END:VEVENT BEGIN:VEVENT UID:tincompliance-20261001-14@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20261001 DTEND;VALUE=DATE:20261002 SUMMARY:Fall CP2100/CP2100A season begins DESCRIPTION:The second CP2100 batch of the year\, usually September to October. Same 15-business-day B-Notice clock. https://www.tincompliance.com/tools/b-notice-deadline-calculator/ URL:https://www.tincompliance.com/tools/b-notice-deadline-calculator/ CATEGORIES:notices END:VEVENT BEGIN:VEVENT UID:tincompliance-20261201-15@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20261201 DTEND;VALUE=DATE:20261202 SUMMARY:Start the December W-9 sweep DESCRIPTION:Solicit every active payee with no TIN on file\, and every account opened this year that has not had its first annual solicitation. Send B-Notices for any fall CP2100 lines still open. https://www.tincompliance.com/guides/w-9-solicitation-rules/ URL:https://www.tincompliance.com/guides/w-9-solicitation-rules/ CATEGORIES:solicitation END:VEVENT BEGIN:VEVENT UID:tincompliance-20261231-16@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20261231 DTEND;VALUE=DATE:20270101 SUMMARY:Annual solicitation deadline (missing TINs) DESCRIPTION:First annual solicitation for accounts opened January to November 2026; second annual solicitation for accounts opened in 2025. https://www.tincompliance.com/tools/solicitation-deadline-calculator/ URL:https://www.tincompliance.com/tools/solicitation-deadline-calculator/ CATEGORIES:solicitation END:VEVENT BEGIN:VEVENT UID:tincompliance-20261231-17@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20261231 DTEND;VALUE=DATE:20270101 SUMMARY:W-8 forms signed in 2023 expire DESCRIPTION:A W-8BEN or W-8BEN-E without a U.S. TIN is valid through the third calendar year after signature. Re-solicit before the first 2027 payment. https://www.tincompliance.com/guides/foreign-vendors-w-8-1042-s/ URL:https://www.tincompliance.com/guides/foreign-vendors-w-8-1042-s/ CATEGORIES:foreign END:VEVENT BEGIN:VEVENT UID:tincompliance-20261231-18@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20261231 DTEND;VALUE=DATE:20270101 SUMMARY:Reconcile backup withholding before year-end DESCRIPTION:Ledger\, EFTPS deposits and the 1099 box 4 totals should agree before either return is filed. https://www.tincompliance.com/form-945/ URL:https://www.tincompliance.com/form-945/ CATEGORIES:withholding END:VEVENT BEGIN:VEVENT UID:tincompliance-20270201-19@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20270201 DTEND;VALUE=DATE:20270202 SUMMARY:1099-NEC and W-2 due to the IRS/SSA DESCRIPTION:January 31 is a Sunday. First returns under the $2\,000 NEC/MISC threshold for 2026 payments. No automatic extension for NEC/W-2. https://www.tincompliance.com/figures/2026/ URL:https://www.tincompliance.com/figures/2026/ CATEGORIES:filing END:VEVENT BEGIN:VEVENT UID:tincompliance-20270201-20@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20270201 DTEND;VALUE=DATE:20270202 SUMMARY:Recipient copies due: 1099-NEC, MISC, INT, DIV, K, W-2, W-2G DESCRIPTION:Statements to payees for 2026 payments. https://www.tincompliance.com/figures/2026/ URL:https://www.tincompliance.com/figures/2026/ CATEGORIES:recipient END:VEVENT BEGIN:VEVENT UID:tincompliance-20270201-21@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20270201 DTEND;VALUE=DATE:20270202 SUMMARY:Form 945 for 2026 due DESCRIPTION:February 10 if every deposit was on time and in full. https://www.tincompliance.com/form-945/ URL:https://www.tincompliance.com/form-945/ CATEGORIES:withholding END:VEVENT BEGIN:VEVENT UID:tincompliance-20270201-22@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20270201 DTEND;VALUE=DATE:20270202 SUMMARY:First annual solicitation due for accounts opened in December 2026 DESCRIPTION:https://www.tincompliance.com/tools/solicitation-deadline-calculator/ URL:https://www.tincompliance.com/tools/solicitation-deadline-calculator/ CATEGORIES:solicitation END:VEVENT BEGIN:VEVENT UID:tincompliance-20270210-23@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20270210 DTEND;VALUE=DATE:20270211 SUMMARY:Form 945 for 2026 due (timely depositors) DESCRIPTION:https://www.tincompliance.com/form-945/ URL:https://www.tincompliance.com/form-945/ CATEGORIES:withholding END:VEVENT BEGIN:VEVENT UID:tincompliance-20270216-24@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20270216 DTEND;VALUE=DATE:20270217 SUMMARY:Recipient copies due: 1099-B, 1099-S, 1099-DA, MISC box 8/10 DESCRIPTION:February 15 is Presidents' Day. First 1099-DA statements carrying cost basis (assets acquired in 2026). https://www.tincompliance.com/form-1099-da/ URL:https://www.tincompliance.com/form-1099-da/ CATEGORIES:recipient END:VEVENT BEGIN:VEVENT UID:tincompliance-20270301-25@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20270301 DTEND;VALUE=DATE:20270302 SUMMARY:Paper filing due: 1099-MISC, INT, DIV, K, W-2G, 1098 DESCRIPTION:February 28 is a Sunday. Paper only for filers with fewer than 10 returns. https://www.tincompliance.com/figures/2026/ URL:https://www.tincompliance.com/figures/2026/ CATEGORIES:filing END:VEVENT BEGIN:VEVENT UID:tincompliance-20270303-26@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20270303 DTEND;VALUE=DATE:20270304 SUMMARY:30-day penalty tier ends for 1099-NEC and W-2 DESCRIPTION:https://www.tincompliance.com/guides/972cg-penalty-notice/ URL:https://www.tincompliance.com/guides/972cg-penalty-notice/ CATEGORIES:penalty END:VEVENT BEGIN:VEVENT UID:tincompliance-20270315-27@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20270315 DTEND;VALUE=DATE:20270316 SUMMARY:Forms 1042 and 1042-S due DESCRIPTION:https://www.tincompliance.com/guides/foreign-vendors-w-8-1042-s/ URL:https://www.tincompliance.com/guides/foreign-vendors-w-8-1042-s/ CATEGORIES:foreign END:VEVENT BEGIN:VEVENT UID:tincompliance-20270331-28@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20270331 DTEND;VALUE=DATE:20270401 SUMMARY:E-file due: 1099-MISC, INT, DIV, K, B, S, DA, W-2G, 1098 DESCRIPTION:Form 8809 by today for an automatic 30-day extension (not NEC or W-2). https://www.tincompliance.com/figures/2026/ URL:https://www.tincompliance.com/figures/2026/ CATEGORIES:filing END:VEVENT BEGIN:VEVENT UID:tincompliance-20270401-29@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20270401 DTEND;VALUE=DATE:20270402 SUMMARY:Spring CP2100/CP2100A season begins DESCRIPTION:https://www.tincompliance.com/tools/b-notice-deadline-calculator/ URL:https://www.tincompliance.com/tools/b-notice-deadline-calculator/ CATEGORIES:notices END:VEVENT BEGIN:VEVENT UID:tincompliance-20270430-30@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:30-day penalty tier ends for March 31 e-filed returns DESCRIPTION:https://www.tincompliance.com/guides/972cg-penalty-notice/ URL:https://www.tincompliance.com/guides/972cg-penalty-notice/ CATEGORIES:penalty END:VEVENT BEGIN:VEVENT UID:tincompliance-20270802-31@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20270802 DTEND;VALUE=DATE:20270803 SUMMARY:August 1 tier ends: corrections now at the top rate DESCRIPTION:August 1 is a Sunday. https://www.tincompliance.com/guides/972cg-penalty-notice/ URL:https://www.tincompliance.com/guides/972cg-penalty-notice/ CATEGORIES:penalty END:VEVENT BEGIN:VEVENT UID:tincompliance-20270901-32@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20270901 DTEND;VALUE=DATE:20270902 SUMMARY:Notice 972CG season DESCRIPTION:https://www.tincompliance.com/guides/972cg-penalty-notice/ URL:https://www.tincompliance.com/guides/972cg-penalty-notice/ CATEGORIES:notices END:VEVENT BEGIN:VEVENT UID:tincompliance-20271001-33@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20271001 DTEND;VALUE=DATE:20271002 SUMMARY:Fall CP2100/CP2100A season begins DESCRIPTION:https://www.tincompliance.com/tools/b-notice-deadline-calculator/ URL:https://www.tincompliance.com/tools/b-notice-deadline-calculator/ CATEGORIES:notices END:VEVENT BEGIN:VEVENT UID:tincompliance-20271201-34@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20271201 DTEND;VALUE=DATE:20271202 SUMMARY:Start the December W-9 sweep DESCRIPTION:https://www.tincompliance.com/guides/w-9-solicitation-rules/ URL:https://www.tincompliance.com/guides/w-9-solicitation-rules/ CATEGORIES:solicitation END:VEVENT BEGIN:VEVENT UID:tincompliance-20271231-35@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20271231 DTEND;VALUE=DATE:20280101 SUMMARY:Annual solicitation deadline (missing TINs) DESCRIPTION:First annual for accounts opened January to November 2027; second annual for accounts opened in 2026. December 31\, 2027 is the observed New Year's Day holiday\, so a solicitation made Monday\, January 3\, 2028 is timely under IRC 7503. https://www.tincompliance.com/tools/solicitation-deadline-calculator/ URL:https://www.tincompliance.com/tools/solicitation-deadline-calculator/ CATEGORIES:solicitation END:VEVENT BEGIN:VEVENT UID:tincompliance-20271231-36@tincompliance.com DTSTAMP:20260922T120000Z DTSTART;VALUE=DATE:20271231 DTEND;VALUE=DATE:20280101 SUMMARY:W-8 forms signed in 2024 expire DESCRIPTION:https://www.tincompliance.com/guides/foreign-vendors-w-8-1042-s/ URL:https://www.tincompliance.com/guides/foreign-vendors-w-8-1042-s/ CATEGORIES:foreign END:VEVENT END:VCALENDAR