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I. Pre Start-up/Assessing Your Business Idea II. Starting Your Business/Keeping Records III. Guidance for Special Types of Businesses IV. Hiring Employees V. Preparing Your Tax Return(s) and Information Returns VI.  Filing Your Returns and Paying Taxes - Including Electronic Options VII.  Post-Filing Issues VIII. Other Tax Issues of Interest IX. Index of Business Forms and Publications Including: Highlights of the New Tax Law Changes X. Changing Your Business or Getting Out of Business XI. Alerts and Tutorials XII. Directory of Internet and Other Resources
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Calendar

The following is a list of important dates. Also see Pub. 509,prenotazione alberghi BauskaTax Calendars for 2000.

Note:If any date shown below falls on a Saturday, Sunday, or legalholiday, use the next business day. For any due date, you will meetthe "file" or "furnish" requirement if the form is properlyaddressed and mailed First-Class or sent by an IRS designated privatedelivery service on or before the due date. See Private DeliveryServices on page 5 for more information on IRS designatedprivate delivery services.

By January 31

Furnish Forms 1099 and W-2.Furnish each employee a completed Form W-2, Wage and TaxStatement. 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'sAnnual Federal Unemployment (FUTA) Tax Return. However, if youdeposited all the FUTA tax when due, you may file Form 940 or 940-EZby February 10.

File Form 945.File Form 945, Annual Return of Withheld Federal IncomeTax, to report any nonpayroll income tax withheld in 1999. SeeNonpayroll Income Tax Withholding on page 4 for moreinformation.

By February 15

ERROR MSGRequest new Form W-4 from exempt employees.Ask for a new Form W-4, Employee's Withholding AllowanceCertificate, from each employee who claimed exemption from withholdinglast year.

On February 16

Exempt Forms W-4 expire.Any Form W-4 previously given to you claiming exemption fromwithholding has expired. Begin withholding for any employee whopreviously claimed exemption from withholding but has not given you anew Form W-4 for the current year. If the employee does not give you anew Form W-4, withhold tax as if he or she is single, with zerowithholding allowances. (See section 9.)

By February 28

File Forms 1099 and 1096.File Copy A of all Forms 1099 with Form 1096, AnnualSummary and Transmittal of U.S. Information Returns, with the IRS. Forelectronically filed returns, see By March 31 below.

By February 29

File Forms W-2 and W-3.File Copy A of all Forms W-2 with Form W-3, Transmittalof Wage and Tax Statements, with the Social Security Administration(SSA). For electronically filed returns, see By March 31below.

File Form 8027.File Form 8027, La Haye hôtelsEmployer's Annual Information Return ofTip Income and Allocated Tips, with the Internal Revenue Service. (Seesection 6.) For electronically filed returns, see By March 31below.

By March 31

cheap hotel in NaxosFile electronic Forms 1099 and W-2.black jack onlineFile Copy A of electronic (not magnetic media) Forms 1099 with theIRS and W-2 with the Social Security Administration.

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, andMedicare taxes. You may pay these taxes with Form 941 if your totaltax liability for the quarter is less than $1,000. If you depositedall taxes when due, you have 10 additional days from the due datesabove to file the return.

Before December 1

New Forms W-4.Remind employees to submit a new Form W-4 if their withholdingallowances have changed or will change for the next year.

On December 31

Form W-5 expires.Form W-5, Earned Income Credit Advance PaymentCertificate, expires. Eligible employees who want to receive advancepayments of the earned income credit next year must give you a newForm W-5.

Employer Responsibilities

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