December 2019: Dates to Remember

December 31:
- Retirees born before 7/1/49 must receive RMDs (required minimum distributions) from their retirement plans. (Those who turned 70 ½ during 2019 have a one-time extension until 4/1/20 to take their first RMDs.)
January 15:
- Fourth quarter estimated tax payments due for individuals, trusts, and estates
January 31:
- W-2 forms and most 1099 forms must be provided to employees/service providers