1

New Year’s Day

Stop advance credit of the Earned Income Credit for any employee not submitting a new Form W-5.

2

5

6

7

Deposit Payroll tax for payments on Jan 1-2 if the semiweekly deposit rule applies.

8

9

Deposit Payroll tax for payments on Jan 3-6 if the semiweekly deposit rule applies.

12

Employers: Employees are required to report to you tips of $20 or more earned during December 2008.

13

Watch Tax Talk Today, 2 p.m. ET

14

Deposit Payroll tax for payments on Jan 7-9 if the semiweekly deposit rule applies.

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.

16

Deposit Payroll tax for payments on Jan 10-13 if the semiweekly deposit rule applies.

19

Martin Luther King Jr.’s Birthday

20

Inauguration Day

21

22

23

Deposit Payroll tax for payments on Jan 14-20 if the semiweekly deposit rule applies.
 

26

27

28

Deposit Payroll tax for payments on Jan 21-23 if the semiweekly deposit rule applies.

 29

30

Deposit Payroll tax for payments on Jan 24-27 if the semiweekly deposit rule applies.

2

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.

3

4

Deposit Payroll tax for payments on Jan 28-30 if the semiweekly deposit rule applies.

5

6

Deposit Payroll tax for payments on Jan 31-Feb 3 if the semiweekly deposit rule applies.

9

10

File Forms 940, 941, 943, 944, and/or 945 if you timely deposited all required payments.

Employers: Employees are required to report to you tips of $20 or more earned during January.

11

Deposit Payroll tax for payments on Feb 4-6 if the semiweekly deposit rule applies.

12

13

Deposit Payroll tax for payments on Feb 7-10 if the semiweekly deposit rule applies

File a new W-4 if you claimed exemption from withholding in 2008.

16

Washington’s Birthday

Employers:  Begin withholding on employees that claimed exemption from withholding in 2008 but did not file a W-4 to continue withholding exemption in 2009.

17

Employers: Deposit Payroll tax for January if the monthly deposit rule applies.

18

19

Deposit Payroll tax for payments on Feb 11-13 if the semiweekly deposit rule applies.
 

20

Deposit Payroll tax for payments on Feb 14-17 if the semiweekly deposit rule applies.

23

24

25

Deposit Payroll tax for payments on Feb 18-20 if the semiweekly deposit rule applies.

26

27

Deposit Payroll tax for payments on Feb 21-24 if the semiweekly deposit rule applies.

2

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.

3

4

Deposit Payroll tax for payments on Feb 25-27 if the semiweekly deposit rule applies.

5

6

Deposit Payroll tax for payments on Feb 28-Mar 3 if the semiweekly deposit rule applies.

9

10

Watch Tax Talk Today, 2 p.m. ET

Employers: Employees are required to report to you tips of $20 or more earned during February.

11

Deposit Payroll tax for payments on Mar 4-6 if the semiweekly deposit rule applies.

12

13

Deposit Payroll tax for payments on Mar 7-10 if the semiweekly deposit rule applies.

Deadline to return excess 2008 401(k) amounts to highly compensated employees.

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.

17

18

Deposit Payroll tax for payments on Mar 11-13 if the semiweekly deposit rule applies.

19

20

Deposit Payroll tax for payments on Mar 14-17 if the semiweekly deposit rule applies.

23

24

25

Deposit Payroll tax for payments on Mar 18-20 if the semiweekly deposit rule applies.

26

27

Deposit Payroll tax for payments on Mar 21-24 if the semiweekly deposit rule applies.

30

31

Electronic filing of Forms W-2, W-2G, 1098, 1099, and 8027.

File Form 730 and pay the tax on wagers accepted during February.

File Form 2290 and the tax for vehicles first used in February.

1

Initial minimum required distribution from IRAs and retirement plans for participants who turned 70½ in 2008.

Deposit Payroll tax for payments on Mar 25-27 if the semiweekly deposit rule applies.

2

3

Deposit Payroll tax for payments on Mar 28-31 if the semiweekly deposit rule applies.

6

7

8

Deposit Payroll tax for payments on Apr 1-3 if the semiweekly deposit rule applies.

9

10

Employers: Employees are required to report to you tips of $20 or more earned during March.

Deposit Payroll tax for payments on Apr 4-7 if the semiweekly deposit rule applies.

13

14

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.    
 

16

17

20

Deposit Payroll tax for payments on Apr 11-14 if the semiweekly deposit rule applies.

21

22

Deposit Payroll tax for payments on Apr 15-17 if the semiweekly deposit rule applies.

23

24

Deposit Payroll tax for payments on Apr 18-21 if the semiweekly deposit rule applies.

27

28

29

Deposit Payroll tax for payments on Apr 22-24 if the semiweekly deposit rule applies.

 30

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.

File Form 941 for the 1st quarter of 2009. 

Deposit FUTA tax owed through March if more than $500

1

Deposit Payroll tax for payments on Apr 25-28 if the semiweekly deposit rule applies.

4

5

6

Deposit Payroll tax for payments on Apr 29-May 1 if the semiweekly deposit rule applies.

7

8

Deposit Payroll tax for payments on May 2-5 if the semiweekly deposit rule applies.

11

Employers: Employees are required to report to you tips of $20 or more earned during April.

File Form 941 if you timely deposited all required payments.

12

Watch Tax Talk Today, 2 p.m. ET

13

Deposit Payroll tax for payments on May 6-8 if the semiweekly deposit rule applies.

14

15

Deposit Payroll tax for April if the monthly deposit rule applies.

Deposit Payroll tax for payments on May 9-12 if the semiweekly deposit rule applies.

18

19

20

Deposit Payroll tax for payments on May 13-15 if the semiweekly deposit rule applies.

21

22

Deposit Payroll tax for payments on May 16-19 if the semiweekly deposit rule applies.

25

Memorial Day

26

27

 28

Payroll tax for payments on May 20-22 if the semiweekly deposit rule applies.

29

Deposit Payroll tax for payments on May 23-26 if the semiweekly deposit rule applies.

1

File Form 730 and pay the tax on wagers accepted during April.

File Form 2290 and pay the tax for vehicles first used during April.

2

3

Deposit Payroll tax for payments on May 27-29 if the semiweekly deposit rule applies.

4

5

Deposit Payroll tax for payments on May 30-June 2 if the semiweekly deposit rule applies.
 

8

9

10

Employers: Employees are required to report to you tips of $20 or more earned during May.

Deposit Payroll tax for payments on June 3-5 if the semiweekly deposit rule applies.

11

12

Deposit Payroll tax for payments on June 6-9 if the semiweekly deposit rule applies.

15

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.

16

17

Deposit Payroll tax for payments on June 10-12 if the semiweekly deposit rule applies.

18

19

Deposit Payroll tax for payments on June 13-16 if the semiweekly deposit rule applies.

22

23

24

Deposit Payroll tax for payments on June 17-19 if the semiweekly deposit rule applies.

25

26

Deposit Payroll tax for payments on June 20-23 if the semiweekly deposit rule applies.

29

30

File Form 730 and pay the tax on wagers accepted during May.

File Form 2290 and pay the tax for vehicles first used during May.

1

Deposit payroll tax for payments on June 24-26 if the semiweekly rule applies.

2

3

6

Deposit Payroll tax for payments on June 27-30 if the semiweekly deposit rule applies.

7

IRS Tax Forum Nevada(July 7-9)

8

IRS Tax Forum Nevada(July 7-9)

Deposit Payroll tax for payments on July 1-3 if the semiweekly deposit rule applies.

9

IRS Tax Forum Nevada(July 7-9)

10

Employers: Employees are required to report to you tips of $20 or more earned during June.

Deposit Payroll tax for payments on July 4-7 if semiweekly deposit rule applies.

13

14

IRS Tax Forum San Diego (July 14-16)

15

IRS Tax Forum San Diego (July 14-16)

Deposit Payroll tax for June if the monthly deposit rule applies.

Deposit Payroll tax for payments on July 8-10 if the semiweekly deposit rule applies.

16

IRS Tax Forum San Diego (July 14-16)

17

Deposit Payroll tax for payments on July 11-14 if the semiweekly deposit rule applies.

20

21

22

Deposit Payroll tax for payments on July 15-17 if the semiweekly deposit rule applies.

23

24

Deposit Payroll tax for payments on July 18-21 if the semiweekly deposit rule applies.

27

28

29

Deposit Payroll tax for payments on July 22-24 if the semiweekly deposit rule applies.

 30

31

File Form 720 for the 2nd quarter of 2009.

File Form 730 and pay the tax on wagers accepted during June.

File Form 2290 and pay the tax for vehicles first used in June.

Deposit FUTA owed through June if more than $500.

File Form 941 for the 2nd quarter of 2009. 

Deposit Payroll tax for payments July 25-28 if the semiweekly deposit rule applies. 

Employers: File Form 5500 or 5500-EZ (employee benefit plans) for 2008.
 

3

4

IRS Tax Forum Orlando(Aug 4-6)

5

IRS Tax Forum Orlando(Aug 4-6)

Deposit Payroll tax for payments on July 29-31 if the semiweekly deposit rule applies.

6

IRS Tax Forum Orlando(Aug 4-6)

7

Deposit Payroll tax for payments on Aug 1-4 if the semiweekly deposit rule applies.

10

Employers: Employees are required to report to you tips of $20 or more earned during July.

File form 941 if you made timely deposits of all taxes due.

11

12

Deposit Payroll tax for payments on Aug 5-7 if the semiweekly deposit rule applies.

13

14

Deposit Payroll tax for payments on Aug 8-11 if the semiweekly deposit rule applies.

17

Deposit Payroll tax for July if the monthly deposit rule applies.

18

19

Deposit Payroll tax for payments on Aug 12-14 if the semiweekly deposit rule applies.

20

21

Deposit Payroll tax for payments on Aug 15-18 if the semiweekly deposit rule applies.

24

25

IRS Tax Forum New York
(Aug 25-27)

26

IRS Tax Forum New York
(Aug 25-27)

Deposit Payroll tax for payments on Aug 19-21 if the semiweekly deposit rule applies.

27

IRS Tax Forum New York
(Aug 25-27)

28

Deposit Payroll tax for payments on Aug 22-25 if the semiweekly deposit rule applies.

31

File Form 730 and pay tax on wagers accepted during July.

File Form 2290 and pay the tax for vehicles first used during July.

1

2

Deposit Payroll tax for payments on Aug 26-Aug 28 if the semiweekly deposit rule applies.

3

4

Deposit Payroll tax for payments on Aug 29-Sept 1 if the semiweekly deposit rule applies.

7

Labor Day

8

IRS Tax Forum Dallas
(Sept 8-10)

9

IRS Tax Forum Dallas
(Sept 8-10)

10

IRS Tax Forum Dallas
(Sept 8-10)

Deposit Payroll tax for payments on Sept 2-4 if the semiweekly deposit rule applies.

Employers: Employees are required to report to you tips of $20 or more earned during August.

11

Deposit Payroll tax for payments on Sept 5-8 if the semiweekly deposit rule applies.

14

15

Individuals: Pay the third installment of your estimated tax for 2009.

Partnerships:  File your 2008 tax return if you were given a 5-month extension.

Corporations: File 2008 tax return and pay if you timely requested automatic extension.  Deposit third installment of your 2009 estimated tax. 

S Corporations:  File 2008 tax return and pay if you timely requested automatic extension. Minimum contribution due for calendar-year money purchase pension plans and defined benefit pension plans for 2008 plan year.

Deposit Payroll tax for August if the monthly deposit rule applies. 

16

Deposit Payroll tax for payments on Sept 9-11 if the semiweekly deposit rule applies.

17

18

Deposit Payroll tax for payments on Sept 12-15 if the semiweekly deposit rule applies.
 

21

22

IRS Tax Forum Atlanta
(Sept 22-24)

23

IRS Tax Forum Atlanta
(Sept 22-24)

Deposit Payroll tax for payments on Sept 16-18 if the semiweekly deposit rule applies.

24

IRS Tax Forum Atlanta
(Sept 22-24)

25

Deposit Payroll tax for payments on Sept 19-22 if the semiweekly deposit rule applies.

28

29

30

File Form 730 and pay tax on wagers accepted during August.

File Form 2290 and pay the tax for vehicles first used during August.

Deposit Payroll tax for payments on Sept 23-25 if the semiweekly rule applies.

1

2

Deposit Payroll tax for payments on Sept 26-29 if the semiweekly deposit rule applies.

5

6

7

Deposit Payroll tax for payments on Sept 30-Oct 2 if the semiweekly deposit rule applies.

8

9

Deposit Payroll tax for payments on Oct 3-6 if the semiweekly deposit rule applies.

12

Columbus Day

13

Employers: Employees are required to report to you tips of $20 or more earned during September.

14

15

Individuals:  If you filed a Form 4868 requesting an automatic 6-month extension of time to file, file a 2008 calendar year tax return (Form 1040, 1040-A, or 1040-EZ). 

Electing Large Partnerships:  File a 2008 calendar year return if you were given a 6-month extension.  Deadline to file 2008 Form 5500 if the due date was extended by filing Form 5558. 

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. 

16

Deposit Payroll tax for payments on Oct 10-13 if the semiweekly deposit rule applies.
 

19

20

21

Deposit Payroll tax for payments on Oct 14-16 if the semiweekly deposit rule applies.

22

23

Deposit Payroll tax for payments on Oct 17-20 if the semiweekly deposit rule applies.

26

27

28

Deposit Payroll tax for payments on Oct 21-23 if the semiweekly deposit rule applies.

 29

30

Deposit Payroll tax for payments on Oct 24-27 if the semiweekly deposit rule applies.

2

File Form 720 for the third quarter of 2009.

File Form 730 and pay tax on wagers accepted during September.

File Form 2290 and pay the tax for vehicles first used during September.

File Form 941 for the 3rd quarter of 2009.

Deposit FUTA owed through September if more than $500.

3

4

Deposit Payroll tax for payments on Oct 28-30 if the semiweekly deposit rule applies.

5

6

Deposit Payroll tax for payments on Oct 31-Nov 3 if the semiweekly deposit rule applies.

9

10

Employers: Employees are required to report to you tips of $20 or more earned during October.

File Form 941 if you timely deposited all required payments.

11

Veteran’s Day

12

Deposit Payroll tax for payments on Nov 4-6 if the semiweekly deposit rule applies.

13

16

Deposit Payroll tax for payments on Nov 7-10 if the semiweekly deposit rule applies.

Deposit Payroll tax for October if the monthly deposit rule applies.

17

18

Deposit Payroll tax for payments on Nov 11-13 if the semiweekly deposit rule applies.
 

19

20

Deposit Payroll tax for payments on Nov 14-17 if the semiweekly deposit rule applies.
 

23

24

25

Deposit Payroll tax for payments on Nov 18-20 if the semiweekly deposit rule applies.
 

26

Thanksgiving Day

27

30

File Form 730 and pay tax on wagers accepted during October.

File Form 2290 and pay the tax for vehicles first used during October.

Deposit Payroll tax for payments on Nov 21-24 if the semiweekly deposit rule applies.

1

2

Deposit Payroll tax for payments on Nov 25-27 if the semiweekly deposit rule applies.

3

4

Deposit Payroll tax for payments on Nov 28-Dec 1 if the semiweekly deposit rule applies.

7

8

9

Deposit Payroll tax for payments on Dec 2-4 if the semiweekly deposit rule applies.

10

Employers: Employees are required to report to you tips of $20 or more earned during November.
 

11

Deposit Payroll tax for payments on Dec 5-8 if the semiweekly deposit rule applies.

14

15

Corporations: Deposit the fourth installment of your 2009 estimated tax.

Deposit Payroll tax for November if the monthly deposit rule applies.
 

16

Deposit Payroll tax for payments on Dec 9-11 if the semiweekly deposit rule applies.

17

18

Deposit Payroll tax for payments on Dec 12-15 if the semiweekly deposit rule applies.

21

22

23

Deposit Payroll tax for payments on Dec 16-18  if the semiweekly deposit rule applies.

24

25

Christmas Day

28

Deposit payroll tax for payments on December
19-22 if semiweekly rule applies.

29

30

Deposit Payroll tax for payments on Dec 23-25 if the semiweekly deposit rule applies.

 31

File Form 730 and pay tax on wagers accepted during November.

File Form 2290 and pay the tax for vehicles first used during November.

Deadline for age 70½ required minimum distributions due to participants who have begun receiving distributions.