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Tax due dates
listed on this page refer to federal
filings only and may not be a complete
list.
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January 1 |
Category: Employers
(Payroll Taxes)
Stop
advance payments of the
earned income credit for any
employee not submitting a
new Form W-5 for 2009.
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January 12 |
Category: Employees who
work for tips
Employees who work for tips.
If you received $20 or more
in tips during December
2008, report them to your
employer. You can use Form
4070 Employee's Report of
Tips to Employer.
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January 15 |
Category: Business
Owners
Farmers and Fisherman: Pay
your estimated tax for 2008.
Use Form 1040-ES.
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Category: Employers
(Payroll Taxes)
Employers - Deposit payroll
tax for December 2008 if the
monthly deposit rule
applies.
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Category: Individuals
Individuals- Pay the final
installment of your 2008
estimated tax. Use Form
1040-ES.
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February 2 |
Category: Business
Owners
Furnish Forms 1098, 1099,
and W-2G to recipients for
certain payments made during
2008, and Form W-2 to
employees who worked for you
during 2008. Deposit FUTA
tax owed through December if
$500 or less. File 2008 Form
940, Form 941, Form 943 or
Form 944 if you did not
deposit all taxes when due.
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File
form 730 and pay the tax on
wagers accepted during
December 2008. File Form
2290 and pay the tax on
vehicles first used in
December 2008.
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Category: Employers
(Payroll Taxes)
Certain Small Employers -
File Form 720 for the 4th
quarter of 2008.
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February
10 |
Category: Employees who
work for tips
Employees who work for tips.
If you received $20 or more
in tips during January,
report them to your
employer. You can use Form
4070 Employee's Report of
Tips to Employer.
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Category: Employers
(Payroll Taxes)
Employers - File Forms 940,
941, 943, 944 and/or 945 if
you timely deposit all
required payments.
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February
16 |
Category: Employers
(Payroll Taxes)
Employers: Begin withholding
on employees that claimed
exemption from withholding
in 2008 but did not file a
W-4 to continue withholding
exemption in 2009.
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February
17 |
Category: Employers
(Payroll Taxes)
Deposit Payroll tax for
January if the monthly
deposit rule applies
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March 2 |
Category: Business
Owners
Farmers and Fishermen: File
Form 1040 and pay any tax
due.
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File
the following forms for 2008
as applicable - 1098, 1099
and/or W-2G for certain
payments made during 2008.
File Form 730 and pay the
tax on wagers accepted
during January. File Form
2290 and the tax for
vehicles first use din
January. File Form 8027/Form
8027-T if you are a large
food or beverage
establishment.
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Category: Employers
(Payroll Taxes)
File
Form W-3 with Copy A of all
Forms W-2 you issued in
2008.
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March 10 |
Category: Employees who
work for tips
Employees who work for tips.
If you received $20 or more
in tips during February,
report them to your
employer. You can use Form
4070 Employee's Report of
Tips to Employer.
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March 15 |
Category: Business
Owners
Deadline to return excess
2008 401(k) amounts to
highly compensated
employees.
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March 16 |
Category: Corporations
Corporations: File 2008
forms as required: Form 1120
or 1120A calendar year
income tax return. File Form
7004 (Automatic Extension)
and deposit estimated tax.
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Category: Employers
(Payroll Taxes)
Deposit payroll tax for
February if the monthly
deposit rule applies.
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Category: Partnerships
Electing Large Partnerships:
Provide each partner with a
copy of Sch. K-1, 1065-B to
each partner.
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Category: S Corporations
S
Corporations: File a 2008
calendar year income tax
return (Form 1120-S).
Provide shareholders with a
copy of Sch. K-1.
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S
Corporation elections: File
Form 2553 to choose to be
treated as an S corporation
beginning the calendar year
2009.
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March 31 |
Category: Business
Owners
Electronic filing of Forms
W-2, W-2G, 1098, 1099, and
8027. File Form 730 and pay
the tax on wagers accepted
during February. File Form
2290 and the tax for
vehicles first used in
February.
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April 1 |
Category: Business
Owners
Initial minimum required
distribution from IRAs and
retirement plans for
participants who turned 70
1/2 in 2008.
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April 10 |
Category: Employees who
work for tips
Employees: Employees who
work for tips. If you
received $20 or more in tips
during March, report them to
your employer. You can use
Form 4070 Employee's Report
of Tips to Employer.
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April 15 |
Category: Corporations
Corporations: Deposit the
first installment of your
estimated tax for 2009.
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Category: Employers
(Payroll Taxes)
Deposit Payroll tax for
March if the monthly deposit
rule applies.
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Category: Household
Employers
Household employers: File
Schedule H if you paid
$1,500 or more to a
household employee. Deadline
to make corrective refunds
in excess of prior year's
elective deferral limit.
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Category: Individuals
File
applicable 2008 return. Form
1040, 1040A or 1040EZ. Pay
the first installment of
2009 estimated tax.
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Category: Partnerships
File
applicable 2008 return. Form
1065 for 2008. Provide each
partner with a copy of Sch.
K-1. Electing Large
Partnerships: File a 2008
calendar year return.
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April 30 |
Category: Business
Owners
File
Form 730 and pay the tax on
wagers accepted during
March. File Form 2290 and
pay the tax on vehicles
first used in March.
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Category: Employers
(Payroll Taxes)
File
Form 941 for the first
quarter of 2009. File Form
720 for the 1st quarter of
2009. Deposit FUTA tax owed
through March if more than
$500.
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May 11 |
Category: Employees who
work for tips
Employees who work for tips.
If you received $20 or more
in tips during April, report
them to your employer. You
can use Form 4070 Employee's
Report of Tips to Employer.
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May 15 |
Category: Employers
(Payroll Taxes)
Deposit Payroll tax for
April if the monthly deposit
rule applies.
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June 1 |
Category: Business
Owners
File
Form 730 and pay the tax on
wagers accepted during
April. File Form 2290 and
pay the tax for vehicles
first used in April.
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June 10 |
Category: Employees who
work for tips
Employees who work for tips.
If you received $20 or more
in tips during May, report
them to your employer. You
can use Form 4070 Employee's
Report of Tips to Employer.
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June 15 |
Category: Corporations
Corporations: Deposit the
second installment of your
estimated tax for 2009.
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Category: Employers
(Payroll Taxes)
Deposit Payroll tax for May
if the monthly deposit rule
applies.
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Category: Individuals
Individuals outside the
U.S.: File Form 1040.
Individuals: Pay your 2009
estimated tax.
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June 30 |
Category: Business
Owners
File
Form 730 and pay the tax on
wagers accepted during May.
File Form 2290 and pay the
tax for vehicles first used
in May.
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July 10 |
Category: Employees who
work for tips
Employees who work for tips.
If you received $20 or more
in tips during June, report
them to your employer. You
can use Form 4070 Employee's
Report of Tips to Employer.
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July 15 |
Category: Employers
(Payroll Taxes)
Deposit Payroll tax for June
if the monthly deposit rule
applies.
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July 31 |
Category: Business
Owners
File
Form 730 and pay the tax on
wagers accepted during June.
File Form 2290 and pay the
tax for vehicles first used
in June.
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Category: Employers
(Payroll Taxes)
Employers - File Form 5500
or 5500-EZ for 2008. Deposit
FUTA owed through June if
more than $500. File Form
5558 to request extension to
file Forms 5500 or 5500EZ.
File Form 720 for the 2nd
quarter of 2009. File Form
941 for the 2nd quarter of
2009.
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August 10 |
Category: Employees who
work for tips
Employees who work for tips.
If you received $20 or more
in tips during July, report
them to your employer. You
can use Form 4070 Employee's
Report of Tips to Employer.
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Category: Employers
(Payroll Taxes)
File
Form 941 if you made timely
deposits of all taxes due.
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August 17 |
Category: Employers
(Payroll Taxes)
Deposit Payroll tax for July
if the monthly deposit rule
applies.
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August 31 |
Category: Business
Owners
File
Form 730 and pay tax on
wagers accepted during July.
File Form 2290 and pay the
tax for vehicles first used
during July.
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September
10 |
Category: Employees who
work for tips
Employees who work for tips.
If you received $20 or more
in tips during August,
report them to your
employer. You can use Form
4070 Employee's Report of
Tips to Employer.
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September
15 |
Category: Business
Owners
Minimum contribution due for
calendar-year money purchase
pension plans and defined
benefit pension plans for
2008.
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Category: Corporations
Corporations: File 2008 tax
return if you requested an
extension. Deposit third
installment of your 2009
estimated tax.
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Category: Employers
(Payroll Taxes)
Deposit Payroll tax for
August if the monthly
deposit rule applies.
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Category: Individuals
Individuals: Pay the third
installment of your
estimated tax for 2009.
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Category: S Corporations
S
Corporations: File 2008 tax
return if you requested an
extension.
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September
30 |
Category: Business
Owners
File
Form 730 and pay the tax on
wagers accepted during
August. File Form 2290 and
pay the tax for vehicles
first used in August.
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October 13 |
Category: Employees who
work for tips
Employees who work for tips.
If you received $20 or more
in tips during September,
report them to your
employer. You can use Form
4070 Employee's Report of
Tips to Employer.
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October 15 |
Category: Employers
(Payroll Taxes)
If you
file Form 5558, file 2008
Form 5500.
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Deposit Payroll tax for
September if the monthly
deposit rule applies.
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Category: Individuals
Individuals: If you filed a
Form 4868, file your 2008
calendar year tax return.
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Category: Partnerships
Partnerships: File your 2008
tax return if you were given
a 6-month extension.
Electing Large Partnerships:
If you filed a Form 7004,
file your 2008 calendar year
tax return.
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November 2 |
Category: Business
Owners
File
Form 730 and pay tax on
wagers accepted during
September. File Form 2290
and pay tax for vehicles
firms used during September.
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Category: Employers
(Payroll Taxes)
File
Form 720 for the 3rd quarter
of 2009. File Form 941 for
the 3rd quarter of 2009.
Deposit FUTA owed through
September if more than $500
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November
10 |
Category: Employees who
work for tips
Employees who work for tips.
If you received $20 or more
in tips during October,
report them to your
employer. You can use Form
4070 Employee's Report of
Tips to Employer.
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Category: Employers
(Payroll Taxes)
File
form 941 if you timely
deposited all required
payments.
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November
16 |
Category: Employers
(Payroll Taxes)
Deposit Payroll tax for
October if the monthly
deposit rule applies.
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November
30 |
Category: Business
Owners
File
Form 730 and pay tax on
wagers accepted during
October. File Form 2290 and
pay tax for vehicles firms
used during October.
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December
15 |
Category: Corporations
Deposit the fourth
installment of your 2009
estimated tax.
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Category: Employers
(Payroll Taxes)
Deposit Payroll tax for
November if the monthly
deposit rule applies.
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December
31 |
Category: Business
Owners
File
Form 730 and pay tax on
wagers accepted during
November. File Form 2290 and
pay tax for vehicles firms
used during November.
Deadline for age 70 1/2
required minimum
distributions due to
participants who have begun
receiving distributions.
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