Major Tax Deadlines For February 2009
February 2 - Employers must
provide 2008 W-2 statements to employees.
February 2 - Payers must
provide 2008 Form 1099s to payees. (Brokers have until February 17 to provide
Form 1099-B and consolidated statements to customers.)
February 2 - Employers must
generally file Form 941 for the fourth quarter of 2008 and pay any tax
due.
February 2 - Employers must
generally file 2008 federal unemployment tax returns and pay any tax due.
February 17 - Deadline for
providing Forms 1099-B and 1099-S to recipients.
For March 2009
March 2 - Farmers and
fishermen who did not make 2008 estimated tax payments must file 2008 tax
returns and pay taxes in full.
NOTE: Businesses are required to make federal tax deposits on dates
determined by various factors that differ from business to business.
Payroll tax deposits: Employers generally must deposit Form 941
payroll taxes (income tax withheld from employees' pay and both the employer's
and employees' share of social security taxes) on either a monthly or
semiweekly deposit schedule. There are exceptions if you owe $100,000 or more
on any day during a deposit period, if you owe $2,500 or less for the calendar
quarter, or if your estimated annual liability is $1,000 or less.
Monthly depositors are
required to deposit payroll taxes accumulated within a calendar month by the
fifteenth of the following month.
Semiweekly depositors
generally must deposit payroll taxes on Wednesdays or Fridays, depending on
when wages are paid.
For more information on tax deadlines that apply to you or your
business, contact our office at (336) 838-4100 or email JFaw@ConcordePlanning.com.
