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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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2000 Calendar

The following are important dates and responsibilities. Also seePub. 509, Tax Calendars for 2000.

Note: If any date shown below falls on a Saturday,Sunday, or legal holiday, the due date is the next business day. Forany due date, you will meet the "file" or "furnish"requirement if the form is properly addressed and mailed First-Classor sent by an IRS designated delivery service on or before the duedate. (See Private delivery services earlier.)

By January 31

  • File Form 943, Employer's Annual Tax Return forAgricultural Employees, with the Internal Revenue Service. (Seesection 8.) If you deposited all Form 943 taxes when due, you may fileForm 943 by February 10.
  • Furnish each employee a completed Form W-2, Wageand Tax Statement.
  • Furnish each recipient a completed Form 1099 (e.g.,Form 1099-MISC, Miscellaneous Income).
  • File Form 940 or Form 940-EZ,Employer's Annual Federal Unemployment (FUTA) Tax Return. (Seesection 10.) But if you deposited all the FUTA tax when due, you mayfile Form 940 or 940-EZ on or before February 10.
  • File Form 945, Annual Return of Withheld FederalIncome Tax, to report any nonpayroll income tax withheld during 1999.See Circular E, Brugge hotelsEmployer's Tax Guide (Pub. 15), for moreinformation.

By February 15

Ask for a new Form W-4 from each employee who claimed exemptionfrom withholding last year.

On February 16

Oradea UnterkunftBegin withholding for any employee who previously claimed exemptionfrom withholding but has not given you a new Form W-4 for the currentyear. If the employee does not give you a new Form W-4, withhold taxas if he or she is single, with zero withholding allowances. The FormW-4 previously given to you claiming exemption is now expired. (Seesection 5.)

By February 28

File Forms 1099 and 1096. File Copy A of all Forms 1099with form 1096, Annual Summary and Transmittal of U.S.Information Returns, with the Internal Revenue Service Center for yourarea. For electronically filed returns, see cheap hotel in PalermoBy March 31 below.

casino online guideBy February 29

Send Copy A of all Forms W-2 with Form W-3, Transmittalof Wage and Tax Statements, or your magnetic media wage report to theSocial Security Administration. For electronically filed returns, seeBy March 31 below.

By March 31

File electronic Forms W-2 and 1099. File Copy A ofelectronic (not magnetic media) Forms W-2 with the Social SecurityAdministration and Forms 1099 with the Internal Revenue Service.

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.

Before December 1

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

On December 31

Form W-5, Earned Income Credit Advance PaymentCertificate, expires. Employees who want to receive advance paymentsof the earned income credit for the next year must give you a new FormW-5.

Publication 378, Fuel Tax | Publication 54, Tax Guide | Publication 519, U.S. Tax | Publication 550, Investme | Publication 946, How To D | Publication 926, Househol | Publication 526, Charitab | Publication 535, Business | Publication 946, How To D | Publication 225, Farmer's | Accessibility Issues for | Publication 225, Farmer's | Preventing Business Theft | Publication 533, Self- Em | Publication 535, Business | Publication 529, Miscella | Publication 54, Tax Guide | Publication 225, Farmer's | Publication 535, Business | Publication 590, Individu | Phone Cards - Calling Cards - Calling Cards - Calling Cards - Annuities