January 15:
- Individuals: Fourth quarter 2009 estimated tax payments due.
February 1:
- Employers: Give your employees their copies of Form W-2 for 2009. File Form 941 for 4th quarter 2009, or annual Form 944. File Form 940 for 2009.
- Businesses: Distribute Form 1099 to recipients for 2009.
February 15:
- Employees: Submit a new Form W-4 to your employer to continue exemption claimed last year.
March 1:
- Employers: File Form W-3 with Copy A of all Forms W-2, and Form 1096 with Copy A of all Forms 1099. Large food or beverage establishments file Form 8027 to report 2009 tip income, reported tips, and allocated tips.
March 15:
- Calendar-Year Corporations: 2009 income tax return (Forms 1120 and 1120S) due, or file Form 7004 for an automatic six-month extension. Provide shareholders with copy of Schedule K-1 (Form 1120S.)
- C Corporations & LLCs: File Form 2553 to choose to be treated as an S corporation beginning on January 1, 2010.
