Publication 15 |
2000 Tax Year |
Calendar
The following is a list of important dates. Also see Pub. 509,
Tax Calendars for 2001.
Note:
If any date shown below falls on a Saturday, Sunday, or legal
holiday, use the next business day. 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 private
delivery service on or before the due date. See Private Delivery
Services on page 5 for more information on IRS designated
private delivery services.
By January 31
Furnish Forms 1099 and W-2.
Furnish each employee a completed Form W-2, Wage and Tax
Statement. Furnish each recipient a completed Form 1099 (e.g.,
Form 1099-R, Distributions From Pensions, Annuities,
Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.,
and Form 1099-MISC, Miscellaneous Income).
File Form 940 or 940-EZ.
File Form 940 or Form 940-EZ, Employer's
Annual Federal Unemployment (FUTA) Tax Return. However, if you
deposited all the FUTA tax when due, you may file Form 940 or 940-EZ
by February 12.
File Form 945.
File Form 945, Annual Return of Withheld Federal Income
Tax, to report any nonpayroll income tax withheld in 2000. See
Nonpayroll Income Tax Withholding on page 4 for more
information.
By February 15
Request new Form W-4 from exempt employees.
Ask for a new Form W-4, Employee's Withholding Allowance
Certificate, from each employee who claimed exemption from withholding
last year.
On February 16
Exempt Forms W-4 expire.
Any Form W-4 previously given to you claiming exemption from
withholding has expired. 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. (See section 9.)
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 IRS. For
electronically filed returns, see By March 31 below.
File Forms W-2 and W-3.
File Copy A of all Forms W-2 with Form W-3, Transmittal
of Wage and Tax Statements, with the Social Security Administration
(SSA). For electronically filed returns, see By March 31
below.
File Form 8027.
File Form 8027, Employer's Annual Information Return of
Tip Income and Allocated Tips, with the Internal Revenue Service. (See
section 6.) For electronically filed returns, see By March 31
below.
By March 31
File electronic Forms 1099, W-2, and 8027.
File Copy A of electronic (not magnetic media) Forms 1099 with the
IRS and W-2 with the Social Security Administration. File electronic
(not magnetic media) Form 8027 with the IRS.
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.
File Form 941.
File Form 941, Employer's Quarterly Federal Tax Return,
and deposit any undeposited income, social security, and
Medicare taxes. You may pay these taxes with Form 941 if your total
tax liability for the quarter is less than $2,500. If you deposited
all taxes when due, you have 10 additional days from the due dates
above to file the return.
Before December 1
New Forms W-4.
Remind employees to submit a new Form W-4 if their withholding
allowances have changed or will change for the next year.
On December 31
Form W-5 expires.
Form W-5, Earned Income Credit Advance Payment
Certificate, expires. Eligible employees who want to receive advance
payments of the earned income credit next year must give you a new
Form W-5.
Employer Responsibilities
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