Publication 509 - Tax Calendars - 2002 (Page 2 of 12) in pdf

Electronic filing for certain partnerships.

3) A table showing the semiweekly deposit

See How To Get Tax Help near the end of

Partnerships with more than 100 partners are

due dates for 2002.

this publication for information about getting

required to file partnership returns electronically

publications and forms.

for tax years ending on or after December 31,

Who should use this publication? Primarily,

Comments and suggestions. We welcome

2000. If you fail to file the partnership return

employers need to use this publication. How-

your comments about this publication and your

electronically, you will be considered to have

ever, the general tax calendar has important due

suggestions for future editions.

failed to file the return. You may be subject to

dates for all types of businesses and for individu-

You can e-mail us while visiting our web site

penalties for failure to file. However, you may be

als. Anyone who must pay excise taxes may

able to obtain a waiver due to hardship. See

need the excise tax calendar.

You can write to us at the following address:

section 301.6011 – 3(b) of the regulations.

What are the advantages of using the tax

calendar? The following are advantages of

Internal Revenue Service

Electronic deposits of taxes. The threshold

using the tax calendar.

Technical Publications Branch

that determines whether you must deposit taxes

W:CAR:MP:FP:P

•

electronically is $200,000.

You do not have to figure the dates your-

1111 Constitution Ave. NW

For more information, see Electronic Federal

self.

Washington, DC 20224

Tax Payment System (EFTPS) under Back-

•

You can file timely and avoid penalties.

ground Information for Using the Tax Calendars.

•

We respond to many letters by telephone.

You do not have to adjust the due dates

Extended due date for Forms 1098, 1099, and

Therefore, it would be helpful if you would in-

for Saturdays, Sundays, and legal holi-

W – 2 if filed electronically. If you file Forms

clude your daytime phone number, including the

days.

1098, 1099, or W – 2 electronically (not by mag-

area code, in your correspondence.

•

You do not have to adjust the dates for

netic media), your due date for filing them with

special banking rules if you use the

the Internal Revenue Service or the Social Se-

Employer’s Tax Calendar or Excise Tax

curity Administration will be extended to March

Background

Calendar.

31. (This date is April 1 for 2002.)

The due date for giving the recipient these

Information for Using

forms will still be January 31.

Which calendar(s) should I use? To decide

For information about filing Forms 1098,

which calendar(s) to use, first look at the general

the Tax Calendars

1099, or W – 2G electronically, see Publication

tax calendar and highlight the dates that apply to

1220, Specifications for Filing Forms 1098,

you. Then, if you are an employer, use the

The following brief explanations may be helpful

1099, 5498 and W – 2G Magnetically or Elec-

Employer’s Tax Calendar. If you must pay ex-

to you in using the tax calendars.

tronically. For information about filing Form

cise taxes, use the Excise Tax Calendar. De-

W – 2 electronically with the Social Security Ad-

pending on your situation, you may need to use

Tax deposits. Some taxes can be paid with

ministration, call 1 – 800 – 772 – 6270.

more than one calendar.

the return on which they are reported. However,

in many cases, you have to deposit the tax

What is not in these calendars? The calen-

before the due date for filing the return. Tax

dars do not cover the employment or excise tax

deposits are figured for periods of time that are

deposit rules. You can find the deposit rules for

Introduction

shorter than the time period covered by the

employment taxes in Publication 15, Circular E,

return. See Publication 15 for the employment

Employer’s Tax Guide. The deposit rules for

A tax calendar is a 12-month calendar divided

tax deposit rules. For the excise tax deposit

excise taxes are in Publication 510, Excise

into quarters. The calendar gives specific due

rules, see Publication 510 or the instructions for

Taxes for 2002, and in the instructions for Form

dates for the following.

Form 720.

720, Quarterly Federal Excise Tax Return. In

•

Deposits must be made at an authorized

Filing tax forms.

addition, the calendars do not cover filing forms

financial institution. A deposit received after the

•

and other requirements for the following.

Paying taxes.

due date will be considered timely if you can

•

Estate taxes.

establish that it was mailed in the United States

Taking other actions required by federal

•

at least 2 days before the due date. However,

tax law.

Gift taxes.

deposits of $20,000 or more by a person re-

•

Trusts.

quired to deposit the tax more than once a

What does the publication contain? The

•

month must be received by the due date to be

Exempt organizations.

publication contains the following.

timely.

•

Certain types of corporations.

Tax deposit coupons. Each deposit must

1) A section on how to use the tax calendars.

•

Foreign partnerships.

be accompanied by a federal tax deposit (FTD)

2) Three tax calendars:

coupon, Form 8109, unless you are using the

Electronic Federal Tax Payment System

a) General,

What other publications and tax forms will I

(EFTPS) . The coupons have spaces for indicat-

need? Table 1 lists other publications you may

b) Employer’s, and

ing the type of tax you are depositing. You must

need to order. Each calendar lists the forms you

use a separate coupon for each type of tax. For

c) Excise.

may need.

example, if you are depositing both excise taxes

and federal unemployment taxes, you must use

Table 1. Useful Publications

two coupons. You can get the coupons you need

by calling or writing the IRS.

If You Are:

You May Need:

Electronic Federal Tax Payment System

• Publication 15, Circular E, Employer’s Tax Guide.

An employer

(EFTPS). You may have to deposit taxes us-

• Publication 15-A, Employer’s Supplemental Tax Guide.

ing EFTPS. You must use EFTPS to make de-

• Publication 15-B, Employer’s Tax Guide to Fringe Benefits.

• Publication 926, Household Employer’s Tax Guide.

posits of all depository tax liabilities (including

social security, Medicare, withheld income, ex-

• Publication 51, Circular A, Agricultural Employer’s Tax Guide.

A farmer

cise, and corporate income taxes) you incur in

• Publication 225, Farmer’s Tax Guide.

2002 if you deposited more than $200,000 in

federal depository taxes in 2000 or you had to

• Publication 505, Tax Withholding and Estimated Tax.

An individual

make electronic deposits in 2001. If you first

Required to pay excise

meet the $200,000 threshold in 2001, you must

• Publication 510, Excise Taxes for 2002.

taxes

begin depositing using EFTPS in 2003. Once

you meet the $200,000 threshold, you must con-

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Publication 509 - Tax Calendars - 2002 Page 2

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