For February 2010

	February 1	Employers must provide 2009 W-2 statements to employees.
	February 1	Payers must provide 2009 Form 1099s to payees. (Brokers have until February 16 to provide Form 1099-B and consolidated statements to customers.)
	February 1	Employers must generally file Form 941 for the fourth quarter of 2009 and pay any tax due.
	February 1	Employers must generally file 2009 federal unemployment tax returns and pay any tax due.
	February 16	Deadline for providing Forms 1099-B and 1099-S to recipients.

For March 2010

March 1

Farmers and fishermen who did not make 2009 estimated tax payments must file 2009 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.

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