Milwaukee Accounting
Hau and Associates, Milwaukee Accounting Firm
   
Dates To Remember for this Year
Please note the following dates, events, and deadlines on your financial calendar, and come back often to keep up with any changes!


General Tax Calendar:
1st Quarter 2009
January 12:
Employees who work for tips. If you received $20 or more in tips during December, report them to your employer. You can use Form 4070, Employee's Report of Tips to Employer.
January 15:
Individuals: Pay the final installment of your 2008 estimated tax. Use Form 1040-ES.
Farmers and fishermen: Pay your estimated tax for 2008. Use Form 1040-ES.
Employers:Deposit Payroll tax for Dec 2008 if the monthly deposit rule applies..
February 2:
Employers: Furnish Forms 1098, 1099 and W-2G to recipients for certain payments made during 2008, and Form W-2 to employees who worked for you during 2008. Deposit FUTA tax owed through Dec if $500 or less. File 2008 Form 940, Form 941, Form 943, or Form 944 if you did not deposit all taxes when due.
Certain small employers: File Form 720 for the 4th quarter of 2008. File Form 730 and pay the tax on wagers accepted during Dec 2008. File Form 2290 and pay the tax on vehicles first used in Dec 2008.
February 10:
Employees who work for tips. If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.
February 15:
Individuals. If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.
March 2:
All businesses. File the following forms for 2008 as applicable—1098, 1099, and/or W-2G for certain payments made during 2008. File Form W-3 with Copy A of all Forms W-2 you issued in 2008. File Form 730 and pay the tax on wagers accepted during January. File Form 2290 and the tax for vehicles first used in January. File Form 8027/Form 8027-T if you are a large food or beverage establishment.
Farmers and fishermen: File Form 1040 and pay any tax due.
March 10:
Employees who work for tips. If you received $20 or more in tips during February, report them to your employer. You can use Form 4070.
March 16:
Deposit payroll tax for February if the monthly deposit rule applies.
Corporations: File 2008 forms as required: Form 1120 or 1120A calendar year income tax return. File Form 7004 (Automatic Extension) and deposit estimated tax.
S Corporations: File Form 1120S, 2008 calendar year income tax return. Provide shareholders a copy of Sch. K-1.
S Corporation elections: File Form 2553 for S Corporation status in calendar year 2009.
Electing Large Partnerships: Provide Form Sch. K-1, 1065-B to each partner.
Employers: Deposit payroll tax for February if the monthly deposit rule applies.
March 31:
Electronic filing of Forms 1098, 1099, and W-2G.   File Forms 1098, 1099, or W-2G with the IRS. This due date applies only if you file electronically (not by magnetic media). Otherwise, see February 28. The due date for giving the recipient these forms remains January 31. For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically or Magnetically.
2nd Quarter 2009
April 10:
Employees who work for tips. If you received $20 or more in tips during March, report them to your employer. You can use Form 4070.
April 15:
Deposit Payroll tax for March if the monthly deposit rule applies.   Deposit Payroll tax for payments on Apr 8-10 if the semiweekly deposit rule applies.   File applicable 2008 return:
Individuals: Form 1040, 1040A, or 1040EZ. Pay the first installment of 2009 estimated tax.
Partnerships: Form 1065 for 2008; give a copy of Sch. K-1 to each partner.
Electing Large Partnerships: File a 2008 calendar year return.
For Household Employers: File Schedule H if you paid $1,500 or more to a household employee. Deadline to make corrective refunds in excess of prior year’s elective deferral limit.
Corporations: Deposit the first installment of your estimated tax for 2009.
April 30:
File Form 941 for the 1st quarter of 2009. File Form 720 for the 1st quarter of 2009. File Form 730 and pay the tax on wagers accepted during March. File Form 2290 and pay the tax on vehicles first used in March. Deposit FUTA tax owed through March if more than $500..
May 11:
Employees who work for tips. If you received $20 or more in tips during April, report them to your employer. You can use Form 4070.
June 10:
Employees who work for tips. If you received $20 or more in tips during May, report them to your employer. You can use Form 4070.
June 16:
Individuals outside the U.S.: File Form 1040.
Individuals: Pay your 2009 estimated tax.
Corporations: Deposit the second installment of your estimated tax for 2009. Deposit Payroll tax for May if the monthly deposit rule applies..
3rd Quarter 2009
July 10:
Employees who work for tips. If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.
August 10:
Employees who work for tips. If you received $20 or more in tips during July, report them to your employer. You can use Form 4070.
September 10:
Employees who work for tips. If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.
September 15:
Individuals: Pay the third installment of estimated tax for 2009.
Corporations: File 2008 tax return if you requested an extension. Deposit third installment of your 2009 estimated tax.
S Corporations: File 2008 tax return if you requested an extension. Deposit Payroll tax for August if the monthly deposit rule applies. Minimum contribution due for calendar-year money purchase pension plans and defined benefit pension plans for 2008.
4th Quarter 2009
October 13:
Employees who work for tips. If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.
October 15:
Individuals: If you filed a Form 4868, file your 2008 calendar year tax return.
Partnerships:File your 2008 tax return if you were given a 6-month extension.
Electing Large Partnerships: Deposit Payroll tax for September if the monthly deposit rule applies. Deposit Payroll tax for payments on Oct 7-9 if the semiweekly deposit rule applies. If you filed a Form 7004, file your 2008 calendar year tax return..
November 10:
Employees who work for tips. If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.
December 10:
Employees who work for tips. If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.
December 15:
Corporations. Deposit the fourth installment of estimated income tax for 2009. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.