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| Calendar of events | January 15, 2010 | How to File Form 940 with a Credit Reduction State WEBINAR APA Course Code: 100115WN | | January 28, 2010 | Preparing for the CPP and FPC Exams WEBINAR APA Course Code: 10CERW01 | | February 1 - 5, 2010 | San Antonio, TX - 02/01/2010 PAYROLL 101: FOUNDATIONS OF PAYROLL LEARNING CENTER COURSES February 01 - 05, 2010 Payroll Learning Center 660 N Main Ave
Suite 100 San Antonio TX 78205-1217 (210) 226-4600 APA Course Code: 100801 | | February 1, 2010 | 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. | | February 19, 2010 | APAA MEETING Place and Time to be announced | | | | |
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