Employees Who Work for Tips
If you received $20 or more in tips during December, report them to your employer.
Make a payment of your estimated tax for 2017 if you didn't pay your income tax for the year through withholding (or didn't pay in enough tax that way).
Farmers and fishermen
Pay your estimated tax for 2017 using Form 1040-ES.
Individuals who must make estimated tax payments
If you didn't pay your last installment of estimated tax by January 16, you may choose (but aren't required) to file your income tax return (Form 1040) for 2017 by January 31.
Give annual information statements to recipients of certain payments you made during 2017.
Payers of nonemployee compensation
File Form 1099-MISC for nonemployee compensation paid in 2017.