January 1
California Privacy Rights Act (CPRA) took effect.
January 1
27 states increased minimum wage rates.
January 1
23 states changed sales tax + Missouri’s economic nexus took effect.
January 17
Q4 federal and state quarterly estimated taxes are due.
January 31
Payroll tax filings 940 and 941 and payments are due.
Send W-2s to employees and 1099s to contractors and partners.