
To avoid penalties, make sure to file your returns by the dates shown below.
| DATE | RETURN |
| 1/15/09 | Fourth Quarter Estimated Tax Payments |
| 1/15/09 | December payroll tax deposits due |
| 1/31/09 | W-2s and 1099s mailed to recipients |
| 1/31/09 | Sales tax returns due |
| 2/15/09 | Payroll Tax Deposit due for January |
| 2/28/09 | Forms W-3 and 1098 Due |
| 3/15/09 | Form 1120 and 1120S (Corp. Returns) |
| 3/15/09 | Payroll Tax Deposit due for February |
| 3/15/09 | Form 2553, āSā Election due for 2009 |
| 4/16/09 | Individual, Partnership, & Trust Returns |
| 11/16/09 | Payroll Tax Deposit Due ā October Payroll |
| 12/15/09 | Payroll Tax Deposit Due ā Nov. Payroll |
| 12/31/09 | Last day to open a Single K for business |
