Reminder of some important upcoming tax deadlines. Fourth quarter 2021 individual and calendar year business estimated tax payments are due on January 18, 2022. Pay on time to avoid possible penalties and surprise tax bills. Fourth quarter 2021 payroll tax reports are due January 31. W-2's are due to the SSA and the recipients on January 31. 1099's are due to the IRS and the recipients by January 31.