Even though the IRS will start accepting tax returns starting January 31, 2014, there are still some major tax deadlines for January.
January 15 – Fourth quarter estimated tax payments are due.
January 31 – All employers must distribute W-2s and 1099s to employees and independent contractors.
January 31 – Payroll Returns: Form 941 (Fourth Quarter Payroll Tax) and Form 940 (Employers Annual Federal Unemployment FUTA Tax Return) are due.
References:
1 Major Tax Deadlines. http://www.planningtips.com/6850/oadeadlines.asp?co_id=37352&tip_id=6850