Tax Calendar: Federal Due Dates

All Businesses

February 2

Give annual information statements to recipients of certain payments you made during 2009. You can use the appropriate version of Form 1099 or other information return. For 1099 can be issued electronically with the consent of the recipient. Payments that may be covered include the following.

• Cash payments for fish (or other aquatic life) purchased from anyone engaged in the trade of business of catching fish.
• Compensation for workers who are not considered employees (including fishing boat proceeds to crew members).
• Dividends and other corporate distributions.
• Interest.
• Rent.
• Royalties.
• Payments of Indian gaming profits to tribal members.
• Profit-sharing distributions.
• Retirement plan distributions.
• Original issue discount.
• Prizes and awards.
• Medical and health care payments.
• Debt cancellation (treated as payment to debtor).
• Cash payments over $10,000. See the instructions for Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business.

Generally, see the 2009 General Instructions for Forms 1099, 1098, 3921, 3922, 5498, and W-2G for information on what payments are covered, how much the payment must be before a statement is required, which form to use, when to file, and extensions of time to provide statements to the IRS. Forms 1099-B, 1099-S, and certain reporting on Form 1099-MISC are due to recipients on February 16.

February 16

Give annual information statements to recipients of certain payments you made during 2009. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. This due date applies only to the following types of payments.

• All payments reported on Form 1099-B, Proceeds From Broker and Barter Exchange Transactions.
• All payments reported on Form 1099-S, Proceeds From Real Estate Transactions.
• Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 14 of Form 1099-MISC, Miscellaneous Income.

March 1

File information returns (Form 1099) for certain payments you made during 2009. These payments are described under February 1. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the 2009 General Instructions for Forms 1099, 1098, 3921, 3922, 5498, and W-2G for information on what payment must be before a return is required, which form to use, and extensions of time to file.

If you file Forms 1098, 1099, or W-2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms generally remains February 1.

At the time this publication went to print, we expected regulations to be issued that may require the filing of Forms 3921 and 3922 on the dates listed above. Please see www.irs.gov and Forms 3921 and 3922 and their instructions, once they are issued, for more information.

March 31

Electronic filing of Forms 1098, 1099, and W-2G. File Forms 1098, 1099, or W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see March 1.

The due date for giving the recipient these forms generally remains February 1.

For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220.

At the time this publication went to print, we expected regulations to be issued that may require the filing of Forms 3921 and 3922 on the dates listed above. Please see www.irs.gov and Forms 3921 and 3922 and their instructions, once they are issued, for more information.