Calendar

The following are important dates and responsibilities. Also see Pub. 509, Tax Calendars for 2002.

Note: If any date shown below falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. For any due date, you will meet the "file" or "furnish" requirement if the form is properly addressed and mailed First-Class or sent by an IRS designated delivery service on or before the due date. (See Private delivery services earlier.)

By January 31

• File Form 943, Employer's Annual Tax Return for Agricultural Employees, with the Internal Revenue Service. (See section 8.) If you deposited all Form 943 taxes when due, you have ten additional days to file.
• Furnish each employee a completed Form W-2, Wage and Tax Statement.
• Furnish each recipient a completed Form 1099 (e.g., Form 1099-MISC, Miscellaneous Income).
• File Form 940 or Form 940-EZ, Employer's Annual Federal Unemployment (FUTA) Tax Return. (See section 10.) But if you deposited all the FUTA tax when due, you have ten additional days to file.
• File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll income tax withheld during 2001.

By February 15

Ask for a new Form W-4 from each employee who claimed exemption from withholding last year.

On February 16

Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. If the employee does not give you a new Form W-4, withhold tax as if he or she is single, with zero withholding allowances. The Form W-4 previously given to you claiming exemption is now expired. (See section 5.)

By February 28

File Forms 1099 and 1096. File Copy A of all Forms 1099 with Form 1096, Annual Summary and Transmittal of U.S. Information Returns, with the Internal Revenue Service Center for your area. For electronically filed returns, see By March 31 below.

Send Copy A of all Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, or your magnetic media wage report to the Social Security Administration. For electronically filed returns, see By March 31 below.

By March 31

File electronic Forms W-2 and 1099. File Copy A of electronic (not magnetic media or paper) Forms W-2 with the Social Security Administration and Forms 1099 with the Internal Revenue Service. See the SSA Web Site at www.ssa.gov/employer for more information.

By April 30, July 31, October 31, and January 31

Deposit FUTA taxes. Deposit Federal unemployment (FUTA) tax due if it is more than $100.

Before December 1

Remind employees to submit a new Form W-4 if their withholding allowances will change for the next year.

On December 31

Form W-5, Earned Income Credit Advance Payment Certificate, expires. Employees who want to receive advance payments of the earned income credit for the next year must give you a new Form W-5.

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