Tax Calendar for 1st Quarter 2009

Posted by: John DeLancett
April 06, 2009
Topic: Legal News

Tax Calendar for 1st Quarter 2009

Jan. 15 - Individual Taxpayers - last 2008 estimated tax installment is due, unless form 1040 is filed by Jan. 2nd. Send final 1040-ES with payment.

Feb. 2 - Employers

 a) Distribute copies of form W-2's to employees for 2008

b) File form 91 - Employer's Quarterly Federal Tax Return, and make quarterly deposit for 4t^h Quarter 2008.

c) File form 940 - Employer's Federal Unemployment Tax Return for 2008.

d) File for 945 - Annual Return of Withheld Federal Income Tax to report income tax withheld in 2008 on all non payroll items, suck as backup withholding, pensions, annuities, etc.

Feb. 10 - Employers, this is the deferred due date of forms 940 and 941 if timely deposits were made.

Feb. 17 - Give annual information forms 1099-B, 1099-S, and 1099-Miscellaneous to recipients of certain payments you made during 2008.

Mar. 2 - Send the government their copy of form 1099 returns with appropriate transmittal form. If these forms are to be filed electronically, the due date is March 31.

Employers - File form W-2 series with appropriate transmittal form if not previously sent to the IRS. If they are to be filed electronically, the due date is March 31.

Mar. 16 - Forms 1120, 1120-A, and 1120-S are due for calendar year corporations for tax year 2008, along with any tax due and owing. File form 7004 and the estimated tax to obtain an automatic extension. This is also the last day for calendar year corporations to make 2008 contributions to pension and profit sharing plans. 

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