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

• Furnish wage and tax statements to employees. Give each employee a completed Form W-2VI, W-2GU, W-2AS, or W-2CM. (See section 10.)
• File Form 943, Employer's Annual Tax Return for Agricultural Employees, with the Internal Revenue Service. If you deposited all Form 943 taxes when due, you have 10 additional days to file.
• File Form 940 or 940-EZ--U.S. Virgin Islands employers. File Form 940 or 940-EZ, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the U.S. Internal Revenue Service. Pay or deposit (if more than $100) any balance of the tax due. If you deposited the full amount of taxes when due, you have 10 additional days to file.

By February 28

Send wage and tax statements to the Social Security Administration (SSA). Send Copy A of Forms W-2VI, W-2GU, W-2AS, or W-2CM with Form W-3SS, Transmittal of Wage and Tax Statements, to the Social Security Administration. For electronically filed returns, see By March 31 below.

By March 31

File electronic Forms W-2VI, W-2GU, W-2AS, or W-2CM. File copy A of electronic (not magnetic media or paper) Forms W-2VI, W-2GU, W-2AS, or W-2CM with the Social Security Administration. See the SSA Web Site at www.ssa.gov/employer for more information.

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

File Form 941-SS, Employer's Quarterly Federal Tax Return (American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands), with the Internal Revenue Service. If you deposited the full amount of taxes when due, you have 10 additional days to file.

Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $100. If $100 or less, carry over to the next quarter. (See section 11.)

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