Feb 15

Secure a new Form W-4 from employees claiming “exempt” during prior year.  Begin withholding income tax from employees who claimed exemption from withholding in prior year but did not submit a new Form W-4 by this date.

Feb 28

File information returns (Forms 1098, 1099 and W-2G) for certain payments made during prior calendar year. 

Feb 29

File Form W-3, “Transmittal of Wage and Tax Statements,” along with Copy A of all Forms W-2 you issued for prior year.