January Tax Deadlines Every Business Must Know — 1099s, W-9s, Estimated Payments & More (And Why Hiring Davis CPA Matters)

January is one of the busiest and most important compliance months for small business owners. Between closing your books, preparing tax forms, and meeting multiple IRS deadlines, it’s easy to feel overwhelmed.

To help you stay ahead, this guide breaks down every major January tax requirement — including W-9s, 1099s, payroll forms, estimated tax payments, and more. You’ll also see why partnering with Davis CPA ensures that nothing slips through the cracks.

W-9 Forms: What They Are and Why You Need Them in January

A W-9 is the form you collect from contractors, freelancers, and certain vendors so you can issue accurate 1099s.

Are W-9s due in January?

W-9s are not filed with the IRS, but you must collect them BEFORE issuing 1099 forms (due January 31).

January is the perfect time to:

• Request any missing W-9s

• Verify EINs, legal names, and entity types

• Update outdated contractor information

If a contractor refuses to provide a W-9, you may be required to withhold 24% backup withholding — a costly and often unexpected issue.

Davis CPA handles W-9 collection and verification for you.

Estimated Tax Payment (Q4) Due in January

If you’re self-employed, own an S-Corp, or receive income not subject to withholding, you may need to make quarterly estimated tax payments.

Due January 15th

• Quarter 4 (Q4) Estimated Tax Payment (Covers income from Sept 1 – Dec 31)

Missing this payment can result in:

• IRS underpayment penalties

• Interest charges

• A larger tax bill at filing time

Davis CPA can calculate your estimated payment accurately and ensure timely submission.

1099 Forms Due in January

If you paid contractors, freelancers, landlords, or certain service providers, you may need to issue:

• 1099-NEC

• 1099-MISC

Due January 31st

• 1099-NEC: Due to both the IRS and recipients

• 1099-MISC: Due to recipients (IRS deadlines vary by filing method)

Penalties start at $60 per form and increase the later you file.

Payroll Tax Forms Due in January

Businesses with employees have several critical January deadlines:

Due January 31st

• W-2 forms to employees

• Form W-3 to the Social Security Administration

• Form 940 (FUTA)

• Form 941 (Quarterly federal payroll taxes)

• Arizona state payroll filings (generally due Jan 31)

Payroll noncompliance can lead to steep penalties — especially if taxes were not deposited on time.

Arizona Sales Tax / TPT Filing

Most Arizona businesses required to file monthly TPT must file and pay:

Due January 20th

• AZ TPT (Transaction Privilege Tax) for December

Business License Renewals (Varies by Location)

Many Arizona cities and counties require January business license renewals. Missing these deadlines can result in late fees or administrative penalties.

Common January Compliance Mistakes

Business owners often struggle with:

• Forgetting to collect updated W-9s

• Incorrectly reporting contractor payments

• Sending 1099s to the wrong entity type

• Misreporting PayPal/Venmo/credit card payments

• Falling behind on year-end bookkeeping

• Missing the Q4 estimated payment

• Filing payroll forms late

These mistakes are avoidable — especially with a CPA overseeing the process.

Why Working With Davis CPA Saves You Time, Money, and Stress

January doesn’t have to feel chaotic. Davis CPA supports small business owners by managing every detail of IRS compliance and filing.

Here’s how Davis CPA helps:

✔ Accurate 1099 preparation and filing 

✔ W-9 collection + verification 

✔ Estimated tax payment calculations 

✔ W-2 and payroll guidance 

✔ January deadline tracking 

✔ Year-end bookkeeping cleanup 

✔ Specialized support for Arizona small businesses 

✔ Clear, responsive communication

With Davis CPA, you gain peace of mind knowing your filings are correct, complete, and on time.

Stay Compliant This January — Let Davis CPA Handle It

If you’re unsure what needs to be filed or you’re overwhelmed by deadlines, you’re not alone. January is complex — but Davis CPA makes it simple, organized, and stress-free.

Ready to get your January filings taken care of? Contact Davis CPA today and let us handle the compliance while you focus on running your business.