During JanuaryFarm employers.Give your employees their copies of Form W-2 for 1999 as soonas possible. The due date is January 31, 2000. January 18Farmers.Pay your estimated tax for 1999 using Form 1040-ES. You haveuntil April 17 to file your 1999 income tax return (Form 1040). If youdo not pay your estimated tax by January 18, you must file your 1999return and pay any tax due by March 1, 2000. January 31Farm employers.Give your employees their copies of Form W-2 for 1999. Noordwijk cheap hotelsERROR MSGSocial security, Medicare, and withheld income tax.File Form 943 to report social security and Medicare taxes andwithheld income tax for 1999. Deposit any undeposited tax. (If thetotal is less than $1,000 and not a shortfall, you can pay it with thereturn.) If you deposited the tax for the year in full and on time,you have until February 10 to file the return. (Do not report wagesfor nonagricultural services on Form 943.) All farm businesses.ERROR MSGGive annual information statements to recipients of certainpayments you made during 1999. You can use the appropriate version ofForm 1099 or other information return. For more information, seeInformation Returns in chapter 2. Federal unemployment (FUTA) tax.File Form 940 (or 940-EZ) for 1999. If your undeposited taxis $100 or less, you can either pay it with your return or deposit it.If it is more than $100, you must deposit it. However, if youdeposited the tax for the year in full and on time, you have untilFebruary 10 to file the return. For more information on FUTA tax, seechapter 16. February 10Social security, Medicare, and withheld income tax.File Form 943 to report social security, Medicare, and withheldincome tax for 1999. This due date applies only if you deposited thetax for the year in full and on time. Federal unemployment (FUTA) tax.File Form 940 (or 940-EZ) for 1999. This due date appliesonly if you deposited the tax for the year in full and on time. February 28All farm businesses.File information returns (Form 1099) for certain payments you madeduring 1999. There are different forms for different types ofpayments. Use a separate Form 1096 to summarize and transmit the formsfor different types of payments. If you file Forms 1099 electronically (not by magnetic media), yourdue date for filing them with the IRS is extended to March 31. The duedate for giving the recipient these forms is still January 31. February 29Farm employers.File Form W-3, Transmittal of Wage and Tax Statements,along with Copy A of all the Forms W-2 you issued for1999. If you file Forms W-2 electronically (not by magnetic media),your due date for filing them with the SSA is extended to March 31.The due date for giving the recipient these forms is still January 31. For more information, see Form W-2 underOther Forms in chapter 2. March 1Farmers.File your 1999 income tax return (Form 1040) and pay any tax due.However, you have until April 17 to file if you paid your 1999estimated tax by January 18, 2000. March 15Corporations.File a 1999 calendar year income tax return (Form 1120 or1120-A) and pay any tax due. For more information, seePaying and Filing Income Taxes in Publication 542,Corporations. March 31Electronic filing of Forms 1099 and W-2.File Forms 1099 with the IRS and Forms W-2 with the SSA. Thisdue date applies only if you file electronically (not by magneticmedia). Otherwise, the due date is February 28 for Forms 1099 andFebruary 29 for Forms W-2. The due date for giving the recipient these forms is still January31. For information about filing Forms 1099 electronically, seePublication 1220, hoteles bed and breakfast GdyniaSpecifications for Filing Forms 1098, 1099,5498, and W-2 Magnetically or Electronically. Forinformation about filing Forms W-2 electronically with theSocial Security Administration, call 1-800-772-6270. April 17Farmers.File an income tax return (Form 1040) for 1999 and pay any tax dueif you did not file by March 1. Partnerships.File a 1999 calendar year return (Form 1065). For more information,see Partnership Return (Form 1065) in Publication 541,Partnerships. May 1Federal unemployment (FUTA) tax.If you are liable for FUTA tax, deposit the tax owed through March,if more than $100. July 31Federal unemployment (FUTA) tax.If you are liable for FUTA tax, deposit the tax owed through June.No deposit is necessary if the liability for the quarter plusundeposited FUTA tax for the 1st quarter does not exceed $100. October 31Federal unemployment (FUTA) tax.If you are liable for FUTA tax, deposit the tax owed throughSeptember. No deposit is necessary if the liability for the quarterplus undeposited FUTA tax for previous quarters does not exceed $100. |