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January 10: Employees who earned $20+ in tips in December must report them to employers. January 16: Farmers and fishermen must pay their 2023 estimated tax unless filing by March 1, 2024. January 31: Form 1099-NEC for nonemployee compensation must be filed. Individuals who missed the January 16 estimated tax deadline may file their 2023 return by January 31 to avoid penalties.
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