|February 10||Employees - who work for tips. If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.|
|February 18||Individuals - If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.|
|Businesses - Give annual information statements to recipients of certain payments made during 2013. You can use the appropriate version of Form 1099 or other information return.|
|February 28||"Businesses - File information returns (Form 1099) for certain payments you made during 2013. These payments are described under January 31. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a return is required, what form to use, and extensions of time to file.
If you file Forms 1097, 1098, 1099, 3921, 3922 or W-2G electronically (not by magnetic media), your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms will still be January 31.