Calendar: February 2010
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February 2010
Events Compliance
Mon February 01, 2010
Payroll Compliance
Last day to furnish Form W-2, Wage and Tax Statement, to employees to report wages, allocated tips, and amounts withheld from wages in 2009. If an employee agreed to receive Form W-2 electronically, have it posted on a website and notify the employee of the posting. (Retired employees should be given Form 1099-R.)

Annual information returns on Forms 1099 must be provided to recipients of dividends, interest, patronage dividends, government payments, rent, or other business payments in 2009 of more than $600 if no W-2 is required. Note: This due date is extended to February 16 for certain types of payments.

If you either paid reportable gambling winnings or withheld income tax from gambling winnings you paid in 2009, give the winners Form W-2G.

Last quarterly return (Form 941) must be filed by employers to report social security, Medicare, and withheld income tax for the fourth quarter of 2009. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is less than $2,500, it can be paid in full with a timely filed return. (Employers that deposited all of the tax when due have until February 10 to file Form 941.)

File Form 945 to report income tax withheld for 2009 on all nonpayroll items, including backup withholding and withholding for pensions, annuities, and gambling winnings. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is less than $2,500, it can be paid in full with a timely filed return. (Employers that deposited all of the tax when due have until February 10 to file Form 945.)

Certain small employers must file Form 944 to report social security and Medicare taxes, and withheld income tax for 2009. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is $2,500 or more for 2009 but less than $2,500 for the fourth quarter, deposit any undeposited tax or pay it in full with a timely filed return. (Employers that deposited all of the tax when due have until February 10 to file Form 944.)

Agricultural employers must file Form 943 to report social security, Medicare, and withheld income tax for 2009. Deposit or pay any undeposited tax under the accuracy of deposit rules. If the tax liability is less than $2,500, it can be paid in full with a timely filed return. (Employers that deposited all of the tax when due have until February 10 to file Form 943.)

Employers must file Form 940 to report annual Federal Unemployment Tax Act (FUTA) tax for 2009. If your undeposited tax is $500 or less, you can either pay it with your return or deposit it. If it is more than $500, you must deposit it. (Employers that deposited all of the tax when due have until February 10 to file Form 940.)

Shortfall deposits by semi-weekly depositors for deposits made January 4 to 6 for 2009 liabilities.

Shortfall deposits or payments by monthly depositors for deposits made November 16, 2009, December 15, 2009, and January 15, 2010.
Wed February 03, 2010
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 27, 28, and 29 if semi-weekly depositor.
Fri February 05, 2010
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on January 30 and 31 and February 1 and 2 if semi-weekly depositor.
Wed February 10, 2010
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 3, 4, and 5 if semi-weekly depositor.

File Form 941 to report social security, Medicare, and withheld income tax for the fourth quarter of 2009. Only for employers that deposited the tax in full and when due.

File Form 945 to report income tax withheld on nonpayroll items for 2009. Only for businesses that deposited the tax in full and when due.

File Form 944 (applies to certain small employers) to report social security, Medicare, and withheld income tax for 2009. Only for employers that deposited the tax in full and when due.

Agricultural employers file Form 943 to report social security, Medicare, and withheld income tax for 2009. Only for employers that deposited the tax in full and when due.

File Form 940 for 2009. Only for employers that deposited the tax in full and when due.
Fri February 12, 2010
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 6, 7, 8, and 9 if semi-weekly depositor.
Tue February 16, 2010
Payroll Compliance
All employees who claimed exemption from income tax withholding in 2009 must submit a new Form W-4 to continue to claim the exemption from income tax withholding in 2010.

Give annual information statements on Forms 1099 to recipients of certain payments that were made during 2009. This due date applies only to the following types of payments: Payments reported on Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-S, Proceeds From Real Estate Transactions; and substitute payments reported in Box 8 or gross proceeds paid to an attorney reported in Box 14 of Form 1099-MISC, Miscellaneous Income.

Deposit social security, Medicare, and withheld income tax for payments in January if monthly depositor.

For nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in January.

Wed February 17, 2010
Payroll Compliance
Shortfall deposits by semi-weekly depositors for 2010 deposits made January 5 to 29.
Thu February 18, 2010
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 10, 11, and 12 if semi-weekly depositor.
Fri February 19, 2010
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 13, 14, 15, and 16 if semi-weekly depositor.
Wed February 24, 2010
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 17, 18, and 19 if semi-weekly depositor.
Fri February 26, 2010
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 20, 21, 22, and 23 if semi-weekly depositor.
Mon March 01, 2010
Payroll Compliance
File Copy A of all the Forms W-2 issued for 2009, together with transmittal Form W-3 for paper filings with the Social Security Administration. If Forms W-2 are filed electronically, the due date for filing them with the Social Security Administration is March 31.

Large food and beverage establishments must file the annual report of allocated tips on Form 8027. Form 8027-T is to be filed to summarize and transmit Forms 8027 where allocated tips are being reported for more than one establishment. If Forms 8027 are filed electronically, the due date for filing them with the IRS is March 31.

Payers of gambling winnings must file Copy A of Forms W-2G issued for 2009, together with transmittal Form 1096 for paper filings with the IRS. If Forms W-2G are filed electronically, the due date for filing them with the IRS is March 31.

File annual Forms 1099 series returns issued for 2009, together with transmittal Form 1096 for paper filings with the IRS. There are different Forms 1099 for different types of payments; use a separate Form 1096 to summarize and transmit the forms for each type of payment. If annual Forms 1099 series returns issued for 2009 are filed electronically, the due date for filing them with the IRS is March 31.

Wed March 03, 2010
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 24, 25, and 26 if semi-weekly depositor.
Fri March 05, 2010
Payroll Compliance
Deposit social security, Medicare, and withheld income tax for payments on February 27 and 28, and March 1 and 2 if semi-weekly depositor.