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SOME OF THE FEDERAL REPORTING FORMS AND DUE DATES
Business owners are required to fill out and submit to competent services of the Internal Revenu Services,
various form and returs that are used to report employer and employee tax liabilities. Some of them and their
due date are reported in the table below.


















*** IRS  : Internal Revenue Service  
SSA : Social Security Administration  

There is often a lapse of at least a week between the time wages are earned and the time, they are paid to
the employee. Under the IRS Regulation, wages are taxable when "constructively received by" the emplyees,
that means when the money is made available to the employee by check or any other mean of money
transfer.      
FORM
DESCRIPTION
DUE DATE
CONDITIONAL EXTENSION
WHERE TO SUBMIT?
940
Federal Unemployment Tax
January 31
February 10 if deposit on time
for the related year
IRS
941
Quaterly Federal Tax Return
Apr 30, Jul 31, Oct 31, Jan 31
May 10, Aug 10, Nov 10, Feb 10
if all deposit on time for quater
IRS
W-2
Employee Annual Summary
of Wages & Tax witheld  
January 31 to Employee
Last Day of Feb to SSA
March 31 to SSA for employers
filing electronicly
Employee & SSA
State (if any income tax)
W-3
Transmittal of W-2 & Annual
Reconciliation of Wages
Last Date of February
Not Necessary if filing
electronicly
SSA
State (If any income tax)
1099
Earned Income Other than
wages
Last Day of February
March 31 for Employers  filing
electronicly
IRS
1096
Summary & Transmit for
each kind of 1099
Last Day of February
Not Necessary if filing
electronicly
IRS
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