Small Business Taxes & Management
To Do List -- Federal
Small Business Taxes & ManagementTM--Copyright 2009, A/N Group, Inc.
January 1, 2010
- Form W-5, employers must stop advance earned income credit payments for employees who fail to file new W-5.
January 11, 2010
- Form 4070, tip reporting to employer.
January 15, 2010
- Employment tax deposits (for December 2009) due for monthly depositors.
- Form 1040-ES, 4th installment of estimated tax for 2009 for individuals due.
- Form 1041-ES, 4th installment of estimated tax for 2009 for trusts due.
February 1, 2010
- Form 1099s for prior year must be mailed to recipients of dividends, interest, original issue discount, miscellaneous income, rent, certain other distributions, and certain other payments made in 2009.
- Form W-2 must be mailed to 2009 employees.
- Form 941, due for 4th Quarter 2009.
- Form 940, (FUTA) due for 2009.
- Form 945, due for 2009 (to report withholding on nonpayroll payments.
- FUTA, $500 or more in undeposited tax at end of 4th quarter last day to deposit tax.
- Form 8308, statement to transferor and transferee involved in exchange of partnership interest.
- Statement to payer in transaction involving more than $10,000 cash during 2009.
Various
Form 8300 (statement to payer of cash of more than $10,000) must be filed with the IRS by the 15th day following the transaction.
Semi-Weekly Employment Tax Deposit Schedule for
January:
4, 6, 8, 13, 15, 21, 22, 27, 29
Special Rule: Employers must deposit taxes on next banking day after date employment tax liability exceeds $100,000.
Copyright 2009 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. The information is not necessarily a complete summary of all materials on the subject.--ISSN 1089-1536