| Publication 509 |
2008 Tax Year |
Publication 509 - Main Content
This tax calendar has the due dates for 2009 that most taxpayers will need. Employers and persons who pay excise taxes also
should use the Employer's Tax Calendar and the Excise Tax Calendar.
Fiscal-year taxpayers.
If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates
in this calendar. These changes are described under Fiscal-Year Taxpayers at the end of this calendar.
The first quarter of a calendar year is made up of January, February, and March.
The second quarter of a calendar year is made up of April, May, and June.
The third quarter of a calendar year is made up of July, August, and September.
The fourth quarter of a calendar year is made up of October, November, and December.
If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar.
Use the following general guidelines to make these changes.
The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on
when the fiscal year begins. Also see Saturday, Sunday, or legal holiday on page 2.
Form 1040.
This form is due on the 15th day of the 4th month after the end of your tax year.
Estimated tax payments (Form 1040-ES).
Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month
after your tax year ends.
Form 1065.
This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Provide each partner
with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1.
Form 1065-B (electing large partnerships).
This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Provide each partner
with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 (March 16 in 2009) following
the close of the partnership's tax year.
Corporations and S Corporations
Form 1120 and Form 1120S (or Form 7004).
These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. S corporations must
provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.
Estimated tax payments.
Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year.
Form 2553.
This form is used to choose S corporation treatment. It is due no more than two months and 15 days after the beginning
of the tax year the election is to take effect or at any time during the preceding tax year.
This tax calendar covers various due dates of interest to employers. Principally, it covers the following federal taxes.
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Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out.
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Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare
taxes you must pay as an employer.
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Federal unemployment (FUTA) tax you must pay as an employer.
The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. Use this
calendar with Publication 15 (Circular E), which gives the deposit rules.
Forms you may need.
The following is a list and description of the primary employment tax forms you may need.
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Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. This form is due 1 month after the calendar year ends.
Use it to report the FUTA tax on wages you paid.
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Form 941, Employer's QUARTERLY Federal Tax Return. This form is due 1 month after the calendar quarter ends. Use it to report
social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household
employees.
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Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. This form is due 1 month after the calendar year
ends. Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers.
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Form 944, Employer's ANNUAL Federal Tax Return. This form is due 1 month after the calendar year ends. Certain small employers
use it instead of Form 941 to report social security and Medicare taxes and withheld income tax.
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Form 945, Annual Return of Withheld Federal Income Tax. This form is due 1 month after the calendar year ends. Use it to report
income tax withheld on all nonpayroll items. Nonpayroll items include the following.
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Backup withholding.
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Withholding on pensions, annuities, IRAs, and gambling winnings.
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Payments of Indian gaming profits to tribal members.
Fiscal-year taxpayers.
The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. The only exception
is the date for filing Forms 5500 and 5500-EZ. These employee benefit plan forms are due by the last day of the seventh month
after the plan year ends. See July 31, later.
Extended due dates.
If you deposit in full and on time the tax you are required to report on Form 940, 941, 943, 944, or 945, you have
an additional 10 days to file that form.
If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. However, if you accumulate $100,000 or more of taxes on any day
during a deposit period, you must deposit the tax by the next banking day instead of the date shown in Table 2.
The first quarter of a calendar year is made up of January, February, and March.
All employers.
Give your employees their copies of Form W-2 for 2008 by February 2, 2009. If an employee agreed to receive Form W-2
electronically, post it on a website accessible to the employee and notify the employee of the posting by February 2.
The second quarter of a calendar year is made up of April, May, and June.
The third quarter of a calendar year is made up of July, August, and September.
The fourth quarter of a calendar year is made up of October, November, and December.
This tax calendar gives the due dates for filing returns and making deposits of excise taxes. Use this calendar with Publication
510, Excise Taxes. Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. References to Form 2290
also apply to Formulario 2290(SP) and Formulaire 2290(FR), its Spanish and French versions.
Forms you may need.
The following is a list and description of the excise tax forms you may need.
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Form 11-C, Occupational Tax and Registration Return for Wagering. Use this form to register any wagering activity and to pay
an occupational tax on wagering. File Form 11-C if you are in the business of accepting wagers, including conducting a wagering
pool or lottery, or are an agent of someone who accepts wagers. You must file the form before you begin accepting wagers.
After that, file the form by July 1 of each year. Also, see Form 730, later.
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Form 720, Quarterly Federal Excise Tax Return. File this form by the last day of the month following the calendar quarter.
Use this form to report a wide variety of excise taxes, including the following.
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Communications and air transportation taxes.
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Fuel taxes.
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Retail tax.
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Ship passenger tax.
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Manufacturers taxes.
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Form 730, Monthly Tax Return for Wagers. Use this form to pay an excise tax on wagers you accept. File this form for each
month by the last day of the following month. Also, see Form 11-C, earlier.
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Form 2290, Heavy Highway Vehicle Use Tax Return. Use this form to pay the federal use tax on heavy highway vehicles registered
in your name. File this form by the last day of the month following the month of the vehicle's first taxable use in the tax
period. The tax period begins on July 1 and ends the following June 30. You must pay the full year's tax on all vehicles you
have in use during the month of July. You must also pay a partial-year tax on taxable vehicles that you put into use in a
month after July. For more information, see the Instructions for Form 2290.
Fiscal-year taxpayers.
The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year.
Adjustments for Saturday, Sunday, or legal holidays.
Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day
that is not a Saturday, Sunday, or legal holiday. For excise taxes, there are two exceptions to this rule.
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For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately
preceding day that is not a Saturday, Sunday, or legal holiday.
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Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday.
If the due date falls on a Sunday, the deposit is due on the following Monday.
The excise tax calendar has been adjusted for all these provisions.
Regular method taxes.
These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported
on Form 720 for which deposits are required.
The first quarter of a calendar year is made up of January, February, and March.
The second quarter of a calendar year is made up of April, May, and June.
The third quarter of a calendar year is made up of July, August, and September.
The fourth quarter of a calendar year is made up of October, November, and December.
You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from
the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.
Contacting your Taxpayer Advocate.
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers
who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal
channels, or who believe that an IRS system or procedure is not working as it should.
You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059
to see if you are eligible for assistance. You can also call or write your local taxpayer advocate, whose phone number and
address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service—Your Voice at the
IRS. You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order),
or ask an IRS employee to complete it on your behalf. For more information, go to www.irs.gov/advocate.
Low Income Taxpayer Clinics (LITCs).
LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies
with the IRS for free or for a nominal charge. The clinics also provide tax education and outreach for taxpayers who speak
English as a second language. Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area.
It is available at www.irs.gov or your local IRS office.
Free tax services.
To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. It contains lists of
free tax information sources, including publications, services, and free tax education and assistance programs. It also has
an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone.
Accessible versions of IRS published products are available on request in a variety of alternative formats for people
with disabilities.
Free help with your return.
Free help in preparing your return is available nationwide from IRS-trained volunteers. The Volunteer Income Tax Assistance
(VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to
assist taxpayers age 60 and older with their tax returns. Many VITA sites offer free electronic filing and all volunteers
will let you know about credits and deductions you may be entitled to claim. To find the nearest VITA or TCE site, call 1-800-829-1040.
As part of the TCE program, AARP offers the Tax-Aide counseling program. To find the nearest AARP Tax-Aide site, call
1-888-227-7669 or visit AARP's website at www.aarp.org/money/taxaide.
For more information on these programs, go to www.irs.gov and enter keyword “ VITA” in the upper right-hand corner.
Internet. You can access the IRS website at www.irs.gov 24 hours a day, 7 days a week to:
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E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers.
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Check the status of your 2008 refund. Go to www.irs.gov and click on Where's My Refund. Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper
return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2008 tax
return available so you can provide your social security number, your filing status, and the exact whole dollar amount of
your refund.
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Download forms, instructions, and publications.
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Order IRS products online.
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Research your tax questions online.
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Search publications online by topic or keyword.
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View Internal Revenue Bulletins (IRBs) published in the last few years.
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Figure your withholding allowances using the withholding calculator online at
www.irs.gov/individuals.
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Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant.
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Sign up to receive local and national tax news by email.
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Get information on starting and operating a small business.
Phone. Many services are available by phone.
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Ordering forms, instructions, and publications. Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. You
should receive your order within 10 days.
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Asking tax questions. Call the IRS with your tax questions at 1-800-829-4933.
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Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can
explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance
Center for an appointment. To find the number, go to
www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
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TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications.
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TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics.
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Refund information. To check the status of your 2008 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information
24 hours a day, 7 days a week). Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to
4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically).
Have your 2008 tax return available so you can provide your social security number, your filing status, and the exact whole
dollar amount of your refund. Refunds are sent out weekly on Fridays. If you check the status of your refund and are not given
the date it will be issued, please wait until the next week before checking back.
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Other refund information. To check the status of a prior year refund or amended return refund, call 1-800-829-1954.
Evaluating the quality of our telephone services. To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality
of our telephone services. One method is for a second IRS representative to listen in on or record random telephone calls.
Another is to ask some callers to complete a short survey at the end of the call.
Walk-in. Many products and services are available on a walk-in basis.
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Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications.
Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply
stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Also, some IRS offices
and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available
for research purposes.
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Services. You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. An employee
can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. If you need to resolve
a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking
with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an
IRS representative face-to-face. No appointment is necessary—just walk in. If you prefer, you can call your local Center and
leave a message requesting an appointment to resolve a tax account issue. A representative will call you back within 2 business
days to schedule an in-person appointment at your convenience. If you have an ongoing, complex tax account problem or a special
need, such as a disability, an appointment can be requested. All other issues will be handled without an appointment. To find
the number of your local office, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
Mail. You can send your order for forms, instructions, and publications to the address below. You should receive a response within
10 days after your request is received.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
DVD for tax products. You can order Publication 1796, IRS Tax Products DVD, and obtain:
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Current-year forms, instructions, and publications.
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Prior-year forms, instructions, and publications.
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Tax Map: an electronic research tool and finding aid.
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Tax law frequently asked questions.
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Tax Topics from the IRS telephone response system.
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Internal Revenue Code—Title 26 of the U.S. Code.
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Fill-in, print, and save features for most tax forms.
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Internal Revenue Bulletins.
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Toll-free and email technical support.
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Two releases during the year.
– The first release will ship the beginning of January 2009.
– The final release will ship the beginning of March 2009.
Purchase the DVD from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). The price is
discounted to $25 for orders placed prior to December 1, 2008.
Small Business Resource Guide 2009. This online guide is a must for every small business owner or any taxpayer about to start a business. This year's guide includes:
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Helpful information, such as how to prepare a business plan, find financing for your business, and much more.
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All the business tax forms, instructions, and publications needed to successfully manage a business.
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Tax law changes for 2009.
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Tax Map: an electronic research tool and finding aid.
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Web links to various government agencies, business associations, and IRS organizations.
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“Rate the Product” survey—your opportunity to suggest changes for future editions.
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A site map of the guide to help you navigate the pages with ease.
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An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes.
The information is updated during the year. Visit www.irs.gov and enter keyword “ SBRG” in the upper right-hand corner for more information.
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