January
|
| Day
|
Task
|
| 10
|
Report tip income for December, if $20 or more, to your employer (use Form 4070).
|
| 15
|
Pay fourth quarter estimated tax payment for preceding year. If you miss this deadline, you may avoid a penalty by filing your final return for 2002 and paying the balance of your 2002 tax by January 31, 2003 (March 1, 2003 for farmers and fishermen).
|
| 31
|
If you did not pay owed estimated tax on January 15, file your personal income tax return and pay tax due to avoid penalties for underpaying estimated taxes.
|
| 31
|
If you have employees (including household employees), provide them with Form W-2. If you are an employee, you should be receiving these forms. If you do not have yours by mid-February, contact your employer.
|
| 31
|
Provide recipients with their copy of Form 1099 if you have paid interest, dividends or reportable miscellaneous income. If you are a recipient, you should be receiving these forms. If you do not have yours by mid-February contact the payer.
|
February
|
| Day
|
Task
|
| 10
|
Report tip income for January, if $20 or more, to your employer (use Form 4070).
|
| 15
|
File Form W-4 to claim exemption from withholding.
|
| 28
|
File any required Forms 1099 for interest, dividends and miscellaneous payments described under January 31 (electronic filers can defer filing W-2s to March 31).
|
March
|
| Day
|
Task
|
| 15
|
File calendar year corporate returns (use Form 1120, 1120-A or 1120S) or file for an automatic six-month extension (use Form 7004).
|
April
|
| Day
|
Task
|
| 15
|
File your personal tax return (Form 1040, Form 1040A or 1040EZ) or file for an automatic four-month extension (use Form 4868).
|
June
|
| Day
|
Task
|
| 15
|
Pay the second estimated tax payment for individuals (use Form 1040-ES).
|
July
|
| Day
|
Task
|
| 15
|
File calendar year partnership and trust returns (use Form 1065 or Form 1041, respectively) for which an extension was obtained. Partnerships and trusts can file for a further 3-month extension (file Form 8800).
|
September
|
| Day
|
Task
|
| 15
|
Deposit 75% of the amount otherwise due as the third estimated tax payment for calendar year corporations.
|
