February 2024 Sun Mon Tue Wed Thu Fri Sat 1 2 3 A 4 5 6 7 8 9 10 11 12 13 14 15 16 17 B 18 19 20 21 22 23 24 25 26 27 28 29 C D E KEY DEADLINES from the electronic filing requirement by submitting Form A Feb. 1, 2024—Post OSHA Form 300A (Summary of 8508 to the IRS. Reporting entities are encouraged to submit Work-related Injuries and Illnesses) Form 8508 at least 45 days before the due date of the returns. Post OSHA Form 300A by Feb. 1, 2024, in an area in the workplace where employee notices are customarily posted. D Feb. 28, 2024—File ACA Forms 1094-B and 1095-B This form, which summarizes workplace data from 2023, (Paper Filing Deadline) must remain on display until April 30, 2024. This requirement Paper Filing Is No Longer an Option for Most Employers does not apply to companies with 10 or fewer employees or The deadline for non-ALEs with self-insured health plans to employers in a partially exempt industry. file Forms 1094-B and 1095-B on paper with the IRS is Feb. 28, 2024. This deadline only applies if your company files paper B Feb. 15, 2024—Forms W-4 That Claim Exemption From versions of these forms; the deadline for electronic filing is Withholding for 2023 Expire April 1, 2024. Beginning in 2024, most employers subject to Request a new Form W-4 from any employee who claimed an ACA reporting are required to file their returns electronically. exemption from income tax withholding last year and wants to Paper filing is only an option for very small employers (i.e., claim the exemption again for 2024. If the employee doesn’t employers who file fewer than 10 information returns during give you a new Form W-4, withhold tax as if the employee is the year). A hardship waiver may be requested from the elec- single or married and filing separately without any allowances. tronic filing requirement by submitting Form 8508 to the IRS. Reporting entities are encouraged to submit Form 8508 at C Feb. 28, 2024—File ACA Forms 1094-C and 1095-C least 45 days before the due date of the returns. (Paper Filing Deadline) Paper Filing Is No Longer an Option for Most Employers E Feb. 29, 2024—Submit the Medicare Part D Disclosure to The deadline for applicable large employers (ALEs) to file CMS (Calendar-year Plans Only) Affordable Care Act (ACA) Forms 1094-C and 1095-C on Submit an online form to the Centers for Medicare and Medic- paper with the IRS is Feb. 28, 2024. This deadline only applies aid Services (CMS) indicating whether your health plan’s to filing paper versions of these forms; the deadline for elec- prescription drug coverage is creditable or non-creditable. tronic filing is April 1, 2024. Beginning in 2024, most employ- The deadline for submitting this annual disclosure is 60 days ers subject to ACA reporting are required to file their returns after the beginning of the plan year. For calendar-year health electronically. Paper filing is only an option for very small plans, the deadline for the annual online disclosure is normally employers (i.e., employers who file fewer than 10 information March 1. However, since 2024 is a leap year, the deadline is returns during the year). A hardship waiver may be requested Feb. 29, 2024. 4