February 11 - Employers - Federal unemployment tax. File Form 940 (or 940-EZ) for 2007. This due date applies only if you deposited the tax for the year in full and on time. 

Employers - Social security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2007. This due date applies only if you deposited the tax for the quarter in full and on time. 

Employers - Nonpayroll taxes. File Form 945 to report income tax withheld for 2007 on all nonpayroll items. This due date applies only if you deposited the tax for the year in full and on time. 

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 15 - Employers - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in January. 

Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in January. 

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. 

Employers - Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2007, but did not give you a new Form W-4 to continue the exemption this year. 

February 28 - All businesses - File information returns (Form 1099) for certain payments you made during 2007. 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 2007 Instructions for Forms 1099, 1098, 5498, and W-2G 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 1098, 1099, 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. 

Employers - File Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W-2 you issued for 2007.  If you file Forms W-2 electronically (not by magnetic media), your due date for filing them with the SSA will be extended to March 31. The due date for giving the recipient these forms will still be January 31.