Due Type Use Form Instructions
Date
2 Employee Wage Form W-2 Employers - Furnish
and Tax employees with summary
Information statement showing 2008
wages paid and FIT and
FICA taxes withheld.
2 Income Tax Form 1040 Individuals other than
farmers and fishermen -
File 2008 return and
remit tax due if January
15 estimated tax
instalment foregone.
2 FIT Form W-2G Payers of gambling
Withholding winnings - Furnish
winners with summary
statement showing 2008
winnings and FIT tax
withheld.
2 FUTA Tax Form 940; Employers - File 2008
Form 8109 return and remit FUTA tax
due. (If timely deposits
of tax have paid
liability in full, return
may be delayed until
February 12.)
2 FIT / FICA Form 941 Employers - File fourth
Withholding quarter 2008 return and
and Tax remit FIT and FICA taxes
due. (If timely deposits
of tax have paid
liability in full, return
may be delayed until
February 12.)
2 FIT / FICA Form 943 Employers - File 2008
Withholding return and remit FIT and
and Tax FICA taxes due for
agricultural employees.
2 Income Tax Form 1041 Trusts and estates -
File 2008 return and
remit tax due if January
15 estimated tax
instalment foregone.
2 Non-Wage Form 1098; Employers and others -
Compensation Form 1099 Furnish recipients with
Information summary statement showing
2008 non-employee
compensation in excess of
$600 paid.
10 Tip Income Form 4070 Employees - Report
January cash tips of $20
or more to employer.
10 FUTA Tax Form 940, Employers - File return
940-EZ for 2008 if tax was
deposited in full and on
time.
10 FIT Form 945 Employers and others -
Withholding File 2008 return and
remit FIT tax withheld on
non-payroll items (backup
withholding and
withholding on pensions,
annuities, and gambling
winnings). (If timely
deposits of tax have paid
liability in full, return
may be delayed until
February 11.)
15 FIT / FICA Form 8109 Monthly depositors -
Withholding Remit January FIT
and Tax withholding and FICA tax
and withholding.
15 FIT Form W-4 Employers - Obtain new
Withholding withholding allowance
certificate from
employees claiming
exemption from FIT
withholding.
