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2 Solving the T a x Puzzle together 2009 IRS Tax Calenar for Small Businesses & Self-Employe Welome! This alenar is pake with useful information on General usiness taxes Internal Revenue Servie an Soial Seurity Aministration ustomer assistane eletroni filing an paying options retirement plans usiness puliations an forms ommon tax filing ates feeral legal holiays. Look for some rain teasers too! Get warme up! Fin these wors in the puzzle elow. They may rea forwar, akwar, iagonally or up an own. Stuk? We won t let you own see The Perfet Solution at the ak of the alenar. Business workplae Filing eposit Forms Expenses Inome Wages taxes owner Employees retirement Eah page highlights a ifferent tax issue that may e relevant to your usiness. You may fin it helpful to rea through the entire alenar, then refer ak to pages that pertain to you. Don t miss the tear-out Hints & Help Guie at the en of this alenar. You ll fin room on eah month to a your notes, suh as state tax ates or appointments. This alenar is also availale in Spanish (Puliation 1518SP) an online. An now you an ownloa the tax alenar ates into Mirosoft Outlook an aess the alenar via eletroni organizers an other han-hel evies. Get it all at searh wors: tax alenar. So sharpen your penil, fin those lues an start solving! Wath Tax Talk Toay to Stay Current on IRS News 2009 IRS Nationwie Tax Forums Tax Talk Toay is a free IRS-sponsore program, roaast on the We, on urrent tax issues an poliies. The program an e viewe in three ways: live Internet roaast, arhive Internet roaast, or VHS tape. The one-hour shows air at 2 p.m. (ET) on: January 13 Marh 10 May 12 Go to an searh: Tax Talk Toay to fin out more. IRS Nationwie Tax Forums offer three ays of seminars with the latest wor from IRS leaers an experts in tax law, ompliane an ethis. Tax professionals an earn up to 18 ontinuing professional euation reits, learn aout the latest IRS e-servies prouts an sheule a visit to the Pratitioner Case Resolution Room. The forums also feature a two-ay expo with prouts, servies an expertise from the IRS, usiness, finane an tax software ompanies. For the 2009 Tax Forum sheule, go to www. IRS.gov, keywors: tax forums.

3 Di You Know... The Eonomi Stimulus At of 2008 ontains two tax provisions that enefit usinesses Setion 179 Expensing In general, setion 179 provies that, instea of epreiating property, a usiness with a suffiiently small amount of annual property purhases may hoose to expense the ost of the property. Beginning in 2008, the At inrease the setion 179 expensing limit, allowing more property to e urrently expense. The At: n inrease the maximum setion 179 expense eution to $250,000 for qualifie setion 179 property plae in servie in tax years that egin in The previous limit was $128,000. n inrease the total amount of qualifying property a taxpayer may purhase efore the setion 179 expensing limit egins to e reue. Uner the new law, the $250,000 eution amount is reue only when a usiness aquires more than $800,000 of qualifying property. The previous maximum was $510,000. n The new law oes not alter the setion 179 expense limit for sport utility vehiles, whih remains at $25,000. Speial Depreiation Allowane n The Eonomi Stimulus At also provie a 50 perent speial epreiation allowane for property aquire an plae in servie uring Uner the new law, a taxpayer is entitle to epreiate 50 perent of the ajuste asis (after sutrating any setion 179 eution taken on that property) of qualifie property uring the year it is plae in servie. n The types of property that qualify for the 50 perent speial epreiation allowane are: setion 168 property with a reovery perio of 20 years or less, off-the-shelf omputer software, water utility property, an qualifie leasehol improvement property. n To qualify for the 50 perent speial epreiation allowane, a taxpayer must meet all of the following tests: n The taxpayer must have aquire the property after De. 31, 2007, an efore Jan. 1, n The property must e plae in servie efore Jan. 1, 2009 (efore Jan. 1, 2010, for ertain transportation property an ertain property with a long proutions perio). n The original use of the property must egin with the taxpayer after De. 31, n Prior to the enatment of the Eonomi Stimulus At, the total epreiation amount (inluing the setion 179 eution) a usiness oul eut for a passenger automoile was $2,960. The At inrease this limitation y $8,000, so the maximum limit is inrease to $10,960 for automoiles for whih the speial onus epreiation allowane is laime. n Before the At, the total epreiation amount (inluing the setion 179 eution) a usiness oul eut for a truk or van use in a usiness an first plae in servie in 2008 was $3,160. The At inrease this limitation y $8,000. The new maximum limit is inrease to $11,160 for truks an vans for whih the speial onus epreiation is laime at-a-glane JANUARY FEBRUARY MARCH APRIL MAY JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER

4 Setting Up Basi usiness moves Choosing a Tax Professional With your new responsiilities, you may nee assistane with your taxes an eie to hire a professional tax preparer someone with experiene preparing tax returns for usinesses similar to yours. Enrolle agents, tax attorneys, an ertifie puli aountants have training an expertise in feeral taxes. When seleting a tax professional, ask a few questions to see if she offers what you are looking for: n Experiene: Does the tax professional have experiene in working with similar size an type usinesses? Is he familiar with your partiular line of usiness? n Servies: Does the tax professional offer eletroni filing the safest an most effiient way to file your return? n Prie: What oes the tax professional harge for servies? If the IRS examines your return, what is her poliy on assisting you? n Referenes: Ask for a list of lients you an ontat. Do You Nee an Employer Ientifiation Numer? You will nee an EIN if you answer yes to any of the following questions. 1. Do you have employees? 2. Do you operate your usiness as a orporation or partnership? 3. Do you file any of these tax returns: employment, exise, or alohol, toao an firearms? 4. Do you withhol taxes on inome, other than wages, pai to a non-resient alien? 5. Do you have a Keogh plan? 6. Are you involve with any of the following types of organizations? a. Trusts (exept ertain grantor-owne revoale trusts, IRAs, Exempt Organization Business Inome Tax Returns). Estates. Real estate mortgage investment onuits. Non-profit organizations e. Farmers ooperatives f. Employee plans If you o nee an EIN, apply via: Choosing a Business Struture Your type of usiness etermines whih inome tax form(s) you have to file. Common usiness strutures are sole proprietorship, partnership, orporation, S orporation, an limite liaility ompany (LLC). Legal an tax onsierations enter into seleting a usiness struture: n Sole proprietor an iniviual who owns an uninorporate usiness y himself or herself. n Partnership a relationship where two or more persons join together to arry on a trae or usiness. Eah person ontriutes money, property, laor, or skill, an expets to share in the profits an losses of the usiness. n S orporation a orporation, meeting ertain riteria, that elets to e treate as an S orporation. Generally an S orporation is exempt from inome tax; the shareholers report the S orporation s inome, eutions, loss, an reits on their iniviual tax returns. n searh wors: online EIN n Corporation a relationship where prospe- n Limite Liaility Corporation (LLC) an entity n EIN toll-free at (800) n Fax a omplete Form SS-4 to the FAX numer in the SS-4 instrutions n Mail a omplete Form SS-4 to the aress in the SS-4 instrutions tive shareholers exhange money, property, or oth, for the orporation s apital stok. Profits are taxe to the orporation when earne an then taxe to the shareholers when istriute as iviens. statutorily authorize in ertain states that is haraterize y limite liaility for ets similar to that of a orporation, management y memers or managers, an pass-through taxation similar to that of a partnership.

5 January2009 DECEMBER FEBRUARY SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY New Year s Day Stop avane reit of the Earne Inome Creit for any employee not sumitting a new Form W Jan 1-2 if the semiweekly eposit 8 9 Jan 3-6 if the semiweekly eposit Employers: Employees are require to report to you tips of $20 or more earne uring Deemer Martin Luther King Jr. s Birthay 13 Wath Tax Talk Toay, 2 p.m. ET 20 Inauguration Day 14 Jan 7-9 if the semiweekly eposit 15 Iniviuals: Pay the final installment of your 2008 estimate tax. Use Form 1040-ES. Farmers an fishermen: Pay your estimate tax for Use Form 1040-ES. Employers: Deposit Payroll tax for De 2008 if the monthly eposit 16 Jan if the semiweekly eposit Jan if the semiweekly eposit Jan if the semiweekly eposit Wors of Wisom Jan if the semiweekly eposit 31 Taxes, after all, are ues that we pay for the privileges of memership in an organize soiety. Franklin D. Roosevelt

6 Fin the Best Fit Aounting methos an perios Choosing an Aounting Metho Cash vs. Arual Every usiness taxpayer is require to have an aounting metho to report inome an expenses. The two most ommonly use methos are ash an arual. You selet the metho when you file your first tax return. One you hoose your aounting metho, you must follow it onsistently. Generally, you may not hange your metho of aounting unless you otain permission from the IRS. Cash Metho you pai for the supplies. Certain usinesses annot use the ash metho. In aition, speial rules apply for the aounting of inventory. Arual Metho With the arual metho, inome is reporte in the year in whih all events that fix the right to reeive it have ourre, an the amount an e etermine with reasonale auray, even if inome was reeive in a ifferent year. For example, the arual metho alls for inome to e reporte when a servie is performe. It oesn t matter that the ustomer oesn t pay until the following year. Similarly, you eut usiness expenses in the year the liaility arises, regarless of when they are atually pai. Using the offie supply example, uner the arual metho, you may eut the usiness expenses for supplies on your 2008 tax return, the year you orere the supplies an they were elivere, even though you sent a hek to pay for them in January See Puliation 538, Aounting Perios an Methos. Choosing a Tax Year Calenar vs. Fisal Eah taxpayer must figure taxale inome on the asis of an annual aounting perio for keeping reors an reporting inome an expenses. Two hoies are availale: Due to its simpliity, the ash metho is a popular hoie for small usinesses. To etermine gross inome, a up the ash, heks, an fair market value of property an servies you reeive uring the year. If you reeive a hek on Deemer 28 ut eie not to negotiate it until the following year, you must still ount the hek as inome in the urrent year. Business expenses are usually eute in the year they are pai. For example, you orer offie supplies in Otoer 2008 an they arrive in Deemer. You sen a hek to pay for them in January Uner the ash metho, you shoul laim that usiness expense eution on your 2009 tax return eause that is the year n Calenar year - runs from January 1 through Deemer 31 an generally may e aopte y anyone. In some instanes, a alenar year is require. n Fisal year - runs for 12 onseutive months ening on the last ay of any month exept Deemer. The selete tax year must e use on your first tax return an for all susequent returns unless you get IRS approval to hange. You an request a hange to your tax year y filing Form 1128, Appliation to Aopt, Change, or Retain a Tax Year. See Puliation 538, Aounting Perios an Methos.

7 JANUARY MARCH feruary2009 SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY Furnish Forms 1098, 1099 an W-2G to reipients for ertain payments mae uring 2008, an Form W-2 to employees who worke for you uring Deposit FUTA tax owe through De if $500 or less. File 2008 Form 940, Form 941, Form 943, or Form 944 if you i not eposit all taxes when ue. Certain small employers: File Form 720 for the 4th quarter of File Form 730 an pay the tax on wagers aepte uring De File Form 2290 an pay the tax on vehiles first use in De File Forms 940, 941, 943, 944, an/or 945 if you timely eposite all require payments. Employers: Employees are require to report to you tips of $20 or more earne uring January. Jan if the semiweekly eposit 11 Fe 4-6 if the semiweekly eposit 5 6 Deposit Payroll tax for payments on Jan 31-Fe 3 if the semiweekly eposit Fe 7-10 if the semiweekly eposit rule applies File a new W-4 if you laime exemption from withholing in Washington s Birthay Employers: Begin withholing on employees that laime exemption from withholing in 2008 ut i not file a W-4 to ontinue withholing exemption in Employers: Deposit Payroll tax for January if the monthly eposit rule applies Fe if the semiweekly eposit Fe if the semiweekly eposit 20 Fe if the semiweekly eposit Fe if the semiweekly eposit help us help you......an other small usinesses. PLease give us your feeak so we an ontinue to improve this alenar.

8 Reay, Set, Retire! IRA, SEP, SIMPLE, an 401(k) Plans Whether retirement ays are near or far, you shoul e up-to-ate on the types of retirement plans availale to you an your employees. The plans you will hear most aout are IRA, SEP, SIMPLE, an 401(k). In aition to proviing for your retirement, they may offer signifiant tax enefits toay. Iniviual Retirement Arrangement IRAs are plans that let you set asie money for your retirement. Banks, finanial institutions, mutual funs, an stokrokers are among those who offer IRA aounts. Traitional IRA To ontriute to a traitional IRA, you must e uner age 70½ at the en of the tax year an have taxale ompensation greater than or equal to your ontriution uring the year. Contriutions may e tax eutile in full or in part, epening on your irumstanes. The amounts earne y your IRA ontriutions are usually not taxe until you withraw the money. Generally, you an t withraw money from your IRA efore you turn age 59½ without paying inome taxes an a 10 perent aitional tax. Roth IRA Regarless of your age, you may e ale to set up a Roth IRA. You an t eut your ontriutions, ut if ertain requirements are met, earnings will e tax free. Self-employe people an partiipate in the following three plans even if their spouses are overe y a plan: Simplifie Employee Pension The SEP was speifially esigne for small employers an has very few aministrative urens or osts. Employer ontriutions are mae iretly to IRAs that the employer sets up for the employees. For aitional information, see Puliation 4333, SEP Retirement Plans for Small Businesses. Savings Inentive Math Plan for Employees Generally, employers an set up a SIMPLE plan if they have 100 or fewer employees an meet several other requirements. A SIMPLE plan is an arrangement uner whih an employer makes ontriutions to employees SIMPLE retirement aount. Aitionally, employees an make salary reution ontriutions. The two types of SIMPLE plans are the SIMPLE IRA an SIMPLE 401(k) plans. For aitional information, see Puliation 4334, SIMPLE IRA Plans for Small Businesses. 401(k) Plans 401(k) plans are the most popular type of retirement plan use toay. They an e a powerful tool in promoting finanial seurity in retirement for employees an are a valuale option for usinesses onsiering a retirement plan. Employees may efer a portion of their salary as either a pre-tax or after-tax ontriution. As with IRAs, there are ifferent kins of 401(k) plans. Depening on the type, the employer an make either non-eletive or mathing employer ontriutions. For aitional information, see Puliation 4222, 401(k) Plans for Small Businesses. For assistane in etermining what type of plan might e est for you an your small usiness, see Puliation 3998, Choosing a Retirement Plan for Your Small Business. Think Chek-up Now Help your retirement plan thrive y taking a Chek-Up featuring a heklist of some of the asi requirements for operating your plan. Just go to the Tax Information for Retirement Plans Community page an lik on Plan Sponsor/Employer, then Retirement Plan FAQs, FYIs, Tips an Tools an selet Retirement Plan Chek-Ups. See Puliation 590, Iniviual Retirement Arrangements (IRAs) (Inluing Roth IRAs an Euation IRAs), an Puliation 560, Retirement Plans for Small Business (SEP, SIMPLE, an Qualifie Plans).

9 Marh2009 FEBRUARY APRIL SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY File the following forms for 2008 as appliale 1098, 1099, an/or W-2G for ertain payments mae uring File Form W-3 with Copy A of all Forms W-2 you issue in File Form 730 an pay the tax on wagers aepte uring January. File Form 2290 an the tax for vehiles first use in January. File Form 8027/Form 8027-T if you are a large foo or everage estalishment. Farmers an fishermen: File Form 1040 an pay any tax ue. Fe if the semiweekly eposit 5 6 Deposit Payroll tax for payments on Fe 28-Mar 3 if the semiweekly eposit Wath Tax Talk Toay, 2 p.m. ET Employers: Employees are require to report to you tips of $20 or more earne uring Feruary. 11 Mar 4-6 if the semiweekly eposit Mar 7-10 if the semiweekly eposit Dealine to return exess (k) amounts to highly ompensate employees. 16 Deposit payroll tax for Feruary if 17 the monthly eposit 18 Corporations: File 2008 forms as require: Form 1120 or 1120A alenar year inome tax return. File Form 7004 (Automati Extension) an eposit estimate tax. S Corporations: File Form 1120S, 2008 alenar year inome tax return. Provie shareholers a opy of Sh. K-1. S Corporation eletions: File Form 2553 for S Corporation status in alenar year Eleting Large Partnerships: Provie Form Sh. K-1, 1065-B to eah partner. Employers: Deposit payroll tax for Feruary if the monthly eposit Mar if the semiweekly eposit Mar if the semiweekly eposit Mar if the semiweekly eposit Mar if the semiweekly eposit Eletroni filing of Forms W-2, W-2G, 1098, 1099, an File Form 730 an pay the tax on wagers aepte uring Feruary. File Form 2290 an the tax for vehiles first use in Feruary. Wors of Wisom... If you woul e wealthy, think of saving as well as getting. enjamin franklin ( )

10 Calulating Moves... Figuring travel an auto expense Car Expenses To take a usiness eution for the use of your ar, you must etermine what perentage of the vehile was use for usiness. If the vehile is use solely for personal use suh as ommuting to an from work, no eution is allowe. Deutile ar expenses an inlue the ost of 1) traveling from one workplae to another, 2) making usiness trips to visit ustomers or atten usiness meetings away from your regular workplae, an 3) traveling to temporary workplaes. To laim the eution, keep omplete an aurate mileage reors for eah usiness use of your ar. If you are unale to proue a lear reor, the IRS may isallow the eution. Two methos are availale for laiming usiness ar expenses: Atual Expenses: A your entire ar operating expenses for the year, inluing gas, oil, tires, repairs, liense fees, lease payments, registration fees, garage rental, insurane, an epreiation. Multiply the ar operating expenses y the perentage of usiness usage to arrive at your eutile expense. Businessrelate parking an roa tolls are fully eutile expenses that o not have to e reue y the perentage of usiness usage. Stanar Mileage Rate: The 2009 stanar mileage rates for the use of a ar (inluing vans, pikups, or panel truks) an e foun on IRS.gov, searh: stanar mileage rate. Travel Expenses Travel expenses are orinary an neessary expenses inurre while traveling away from home for the primary purpose of usiness. Keep all reeipts an relevant oumentation to sustantiate where you went, why you went, how long you staye an how muh you spent. If your travel inlues oth usiness an personal travel, keep reors showing how muh is relate to usiness: Loging reeipts: These shoul show the travel loation, uration of your stay, osts, an expenses inurre. Keep reors for leaning an launry, telephone harges, tips, an other harges not shown separately. Transportation reeipts: These inlue airplane, train or us tiket stus, travel ageny reeipts, rental ar or taxi reeipts, et., showing the amounts, ates an estinations. Meal reeipts: Generally, you must keep a log of your meal expenses an save reeipts for amounts of $75 or more. If you o not want to keep trak of the atual osts of your meals, you may qualify to use the stanar meal allowane. Whether you use the stanar meal allowane or atual expenses, you may only laim a eution for 50 perent of the unreimurse ost of your meals while you are traveling. See Puliation 463, Travel, Entertainment, Gift, an Car Expenses, an Puliation 535, Business Expenses.

11 MARCH MAY april SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY Initial minimum require istriution from IRAs an retirement plans for Mar if the semiweekly eposit partiipants who turne 70½ in Mar if the semiweekly eposit Apr 1-3 if the semiweekly eposit 9 10 Employers: Employees are require to report to you tips of $20 or more earne uring Marh. Deposit Payroll tax for payments on Apr 4-7 if the semiweekly eposit Apr if the semiweekly eposit Deposit Payroll tax for Marh if the monthly eposit Deposit Payroll tax for payments on Apr 8-10 if the semiweekly eposit File appliale 2008 return: Iniviuals: Form 1040, 1040A, or 1040EZ. Pay the first installment of 2009 estimate tax. Partnerships: Form 1065 for 2008; give a opy of Sh. K-1 to eah partner. Eleting Large Partnerships: File a 2008 alenar year return. For Househol Employers: File Sheule H if you pai $1,500 or more to a househol employee. Dealine to make orretive refuns in exess of prior year s eletive eferral limit. Corporations: Deposit the first installment of your estimate tax for Distrit of Columia Emanipation Day (4/16) Apr if the semiweekly eposit Apr if the semiweekly eposit help us help you......an other small usinesses. PLease give us your feeak so we an ontinue to improve this alenar. Apr if the semiweekly eposit 30 File Form 941 for the 1st quarter of File Form 720 for the 1st quarter of File Form 730 an pay the tax on wagers aepte uring Marh. File Form 2290 an pay the tax on vehiles first use in Marh. Deposit FUTA tax owe through Marh if more than $500. 3

12 Maintaining Goo Reors Important Employer Tax Forms n Form W-2, Wage an Tax Statement is require when $600 or more is pai to an iniviual uring the year. Hiring employees is just another faet of operating a usiness. Maintaining goo payroll reors is ritial for the enefit of oth you an your employees. Form W-4, Employee s Withholing Allowane Certifiate Ask eah new employee to omplete an return Form W-4 showing filing status an withholing allowanes. Verify the Soial Seurity numer with the employee s Soial Seurity ar. If a new employee fails to omplete an return Form W-4, withhol inome tax as if he is single with no withholing allowanes. In aition, the employer is also require to withhol Soial Seurity an Meiare taxes. Form W-5, Earne Inome Creit Avane Payment Certifiate The earne inome reit for low-inome taxpayers allows eligile employees to e pai part of the reit in avane. The earne inome reit is a refunale reit for ertain qualifie workers. It is intene to offset some of the inreases in living expenses an Soial Seurity taxes. This reit reues the amount of tax owe, if any, an may result in a refun to the taxpayer. Eligile employees who want avane payments must omplete Form W-5 an sumit it to their employers. Reors Keep etaile employment tax reors. See Puliation 15 Cirular E, Employer s Tax Guie, for more information. Tips Tip inome from ustomers is taxale. Employees must report ash tips to you y the 10th of the month after the month the tips were reeive. If tip inome is elow a threshol amount, no withholing will e require. See Puliation 531, Reporting Tip Inome, for more etails. Withholing Keep trak of withhel feeral inome tax, Soial Seurity an Meiare taxes, state an loal taxes, an the net amount pai to eah employee (inluing avane earne inome reit payments) uring the year. This is the annual statement you give to employees showing their earnings an withholings for the year. Generally, you must provie the statement y January 31 of the following year. Copy A of Form W-2 is ue to the Soial Seurity Aministration on the last ay of Feruary, although eletroni filers have until the last ay of Marh. n Form 940, Employer s Annual Feeral Unemployment (FUTA) Tax Return Generally, feeral unemployment tax is ompute on the first $7,000 of eah employee s earnings. If the FUTA tax liaility is more than $500, you must make quarterly eposits. Always keep a opy of the file tax return. n Form 941, Employer s Quarterly Feeral Tax Return This is your quarterly report of wages pai, tip inome reeive y the employee, inome tax withhel, Soial Seurity an Meiare taxes an tips, an avane earne inome reit pai to the employee. Make a opy for your reors. n Form 944, Employer s Annual Feeral Tax Return In plae of Form 941, this is an annual report of wages for employers whose total annual liaility for inome tax withhel, Soial Seurity, an Meiare taxes is $1,000 or less. The IRS will notify you if you qualify to file Form 944. Make a opy for your reors. n Form 1099-MISC, Misellaneous Inome Sometimes, you will ontrat to have work one. When this ours, use Form 1099-MISC to report ertain payments. A Form 1099-MISC Rile Me This: Family or Employee? One of the avantages of operating your own usiness is hiring family memers. However, the employment tax requirements for family employees may vary from those that apply to other employees. Here are some issues to onsier when operating a family usiness. How an spouses earn Soial Seurity enefits? As an employee A spouse an earn Soial Seurity enefits in one of two ways. He or she oul e an employee if an employer/employee relationship exists (an employee is uner the iretion an ontrol of the employer). If suh a relationship exists, then the spouse, as an employee, is sujet to inome tax an FICA (Soial Seurity an Meiare) withholing. There is no liaility for FUTA tax. For more information, see Puliation 15, Cirular E, Employer s Tax Guie. As a usiness partner However, if the spouse has an equal say in the affairs of the usiness, provies sustantially equal servies to the usiness, an ontriutes apital to the usiness, then a partnership exists (even if there is no formal partnership agreement) an the usiness s inome shoul e reporte on either Form 1065, U.S. Return of Partnership Inome, or two Sheule Cs, one for eah spouse with their respetive inome an expenses.

13 MAY2009 APRIL JUNE SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY 1 Apr if the semiweekly eposit Deposit Payroll tax for payments on Apr 29-May 1 if the semiweekly eposit 7 8 May 2-5 if the semiweekly eposit Employers: Employees are require to report to you tips of $20 or more earne uring April. File Form 941 if you timely eposite all require payments. 12 Wath Tax Talk Toay, 2 p.m. ET 13 May 6-8 if the semiweekly eposit Deposit Payroll tax for April if the monthly eposit Deposit Payroll tax for payments on May 9-12 if the semiweekly eposit May if the semiweekly eposit May if the semiweekly eposit Memorial Day 31 Wors of Wisom... I am thankful for the taxes I pay eause it means that I m employe Nanie J. Carmoy Payroll tax for payments on May if the semiweekly eposit 29 May if the semiweekly eposit 30

14 A Winning Pair Reeipts an Reors So what s the est way to keep reors? Simple: use any reorkeeping system that learly an aurately reflets your inome an expenses. Keep in min your tax reors must support all the inome, tax eutions, an reits liste on your tax return. Be sure to separate your usiness an personal reeipts an your taxale an nontaxale inome. Also, if you transfer some of your personal funs into your usiness aount as a loan to the usiness, make a reor of the transation to avoi mistakenly inluing the money in your taxale usiness inome. Expenses Reor your expenses when you pay or inur them, epening on your metho of aounting. It s easy to forget last year s expenses when you re filling out this year s return. Don t overlook eutions for whih you qualify. Assets Your usiness assets are the property an equipment you own an use for your usiness. Keep a omplete an etaile reor of suh assets, showing when you aquire them, how muh you pai for them an how the assets are use in your usiness. This reor will allow you to epreiate your assets properly an report the orret gain or loss when you ispose of them. See Puliation 583, Starting a Business an Keeping Reors. Take Stok of Your Possessions Over time, usiness equipment ages, eteriorates, or eomes osolete. You an regain a portion of your ost for ertain property y taking epreiation eutions. To laim epreiation, the property must e use in your usiness or inome-prouing ativity, must have a eterminale useful life of more than one year, an must e property you own. The epreiation eution egins when you plae the property in use as a usiness asset an ens when you retire it from servie. Aitionally, epreiation will stop when the entire asset ost has een reovere. The kin of property affets how a epreiation eution is laime. Property falls into two ategories: Tangile property an e seen or touhe, suh as uilings, ars, mahinery or equipment. If you own tangile property that you use for oth personal an usiness purposes, you may take eutions ase only on the usiness use portion of the property. Certain types of property may never e epreiate. For example, you may not epreiate the ost of lan eause it oes not wear out or eome osolete. The ost of inventory oes not qualify for the epreiation eution either, eause it will e aounte for as part of Cost of Goos Sol eution. Intangile property is generally any property that an t e seen or touhe, suh as opyrights, franhises an patents. Certain types of intangile property annot e epreiate ut must e amortize instea. To see if you an laim epreiation eutions, refer to Form 4562, Depreiation an Amortization, an its instrutions. You may e ale to eut all or part of the ost of ertain qualifying property use in your usiness in the year you plae it in servie y laiming a setion 179 eution, Eletion to Expense Certain Business Assets. If you aquire an plae in servie more than one item of qualifie property uring the year, you an alloate the setion 179 eution among the items in any way, as long as the total eution oes not exee the speifie limits. See Puliation 946, How to Depreiate Property an Puliation 535, Business Expenses.

15 MAY JULY June SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY File Form 730 an pay the tax on wagers aepte uring April. May if the semiweekly eposit May 30-June 2 if the semiweekly File Form 2290 an pay the tax for eposit vehiles first use uring April Employers: Employees are require to report to you tips of $20 or more earne uring May. Deposit Payroll tax for payments on June 3-5 if the semiweekly eposit June 6-9 if the semiweekly eposit Iniviuals outsie the U.S.: File Form Iniviuals: Pay your 2009 estimate tax. Corporations: Deposit the seon installment of your estimate tax for Deposit Payroll tax for May if the monthly eposit June if the semiweekly eposit June if the semiweekly eposit June if the semiweekly eposit June if the semiweekly eposit File Form 730 an pay the tax on wagers aepte uring May. File Form 2290 an pay the tax for vehiles first use uring May. 31 help us help you......an other small usinesses. PLease give us your feeak so we an ontinue to improve this alenar.

16 Proteting Your Rights Your rights as a taxpayer IRS employees will explain an protet your rights as a taxpayer throughout your ontat with the IRS. The IRS will not islose to anyone the information you give us, exept as authorize y law. You have the right to know why the IRS is asking for information, how it will e use, an what happens if you o not provie the requeste information. Refer to Puliation 1, Your Rights as a Taxpayer. Representation You may represent yourself or, with proper written authorization, have someone else represent you. Your representative must e a person allowe to pratie efore the IRS, suh as an attorney, ertifie puli aountant or enrolle agent. use the Appeals proess or isagree with the Appeals finings, you may e ale to take your ase to the U.S. Tax Court, U.S. Court of Feeral Claims, or U.S. Distrit Court. Colletion Paying Only the Corret Amount of Tax If you an t pay all the tax ue, you may e ale to make monthly installment payments. Penalties an interest for late payment will still apply unless reasonale ause is estalishe. Even if you an t pay the total tax ue, e sure to file all tax returns timely to avoi a late filing penalty. Puliation 594, What You Shoul Know aout the IRS Colletion Proess, explains your rights an responsiilities regaring payment of feeral taxes. It esries what to o when you owe taxes an the olletion ations the IRS may take. Help from the Taxpayer Avoate Servie The Taxpayer Avoate Servie is an inepenent organization within the IRS, reate to assist taxpayers seeking help in resolving tax prolems that are not resolve through normal hannels, or who elieve that an IRS system or proeure is not working as it shoul. To ontat TAS, all (877) or (800) for TTY/TDD, or visit the Taxpayer Avoate Servie page on IRS.gov to see if you are eligile for assistane. Small Business Regulatory Enforement Fairness At If you elieve your small usiness has een the sujet of exessive or unfair regulatory enforement or ompliane ations from any feeral ageny, you may file a omplaint with the Small Business Aministration s national omusman uner the authority of SBREFA. To ontat the SBA regaring SBREFA, all (202) or omusman@sa.gov. Examination The IRS aepts most taxpayers returns as file. If the IRS inquires aout your return or selets it for examination, that oes not suggest you are ishonest. The inquiry or examination may or may not result in more tax; your ase may e lose without hange or you may reeive a refun. Appeals an Juiial Review Puliation 5, Your Appeal Rights an How to Prepare a Protest If You Don t Agree, explains your right to isagree with an examiner s propose hanges an request the ase e reviewe y the IRS Appeals Offie. If you o not wish to Unsramle the wors for a reminer on a key IRS priority...

17 July2009 JUNE AUGUST SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY 4 Inepenene Day June if the semiweekly eposit IRS Tax Forum Las vegas July July 1-3 if the semiweekly eposit IRS Tax Forum San Diego July Deposit Payroll tax for June if the monthly eposit Deposit Payroll tax for payments on July 8-10 if the semiweekly eposit July if the semiweekly eposit Employers: Employees are require to report to you tips of $20 or more earne uring June. Deposit Payroll tax for payments on July 4-7 if semiweekly eposit July if the semiweekly eposit July if the semiweekly eposit July if the semiweekly eposit Wors of Wisom... People who omplain aout taxes an e ivie into two lasses: men an women. Author unknown Employers: File Form 5500 or 5500-EZ for Deposit FUTA owe through June if more than $500. File Form 5558 to request extension to file Forms 5500 or 5500EZ. Deposit payroll tax for payments July if the semiweekly eposit File Form 720 for the 2n quarter of File Form 730 an pay the tax on wagers aepte uring June. File Form 941 for the 2n quarter of File Form 2290 an pay the tax for vehiles first use in June. Deposit payroll tax for payments July if the semiweekly eposit

18 Stay on Top of Your Game Buget for taxes ue an file timely Paying Taxes Due On Time One major mistake many new usiness owners make is not alloating enough money in their ugets for taxes ue. Failure to inlue the orret amounts for payment of taxes almost ensures the usiness owner will have a tax liaility. Better to gather your reors an file your tax forms y their ue ates, even if you an t pay the full amount. Partial payments will help to reue the amount of interest an penalties that will arue. If you are still unale to pay at the next ue ate, ontinue to file your returns on time to avoi the failure-to-file penalty. Attah Form 9465, Installment Agreement Request, an propose your own monthly payment ate an amount. If irumstanes make it unlikely that you oul pay the full tax even on an installment plan, ask for a opy of Puliation 594, The IRS Colletion Proess. This puliation lists alternative methos for resolving your aount. Note: The failure-to-pay penalty may e reue from.5 perent to.25 perent per month uring the perio in whih an iniviual installment agreement is in effet. However, you must have file the tax return on time. The Do-It-Yourself Soial Seurity Program For most employees, employers eut Soial Seurity an Meiare taxes from eah payhek to support retirement inome an Meiare overage. However, self-employe taxpayers pay for overage through selfemployment tax whih an iniviual omputes an pays either on an annual asis with feeral inome tax, or quarterly through estimate tax payments using Form 1040-ES, Estimate Tax for Iniviuals. Generally, if you arry on a trae or usiness as a sole proprietor, an inepenent ontrator, a memer of a partnership that arries on a trae or usiness, or are otherwise in usiness for yourself, then you are onsiere self-employe. Part-time work an qualify as self-employment even if it is work you o in aition to a regular full-time jo. The maximum amount of net earnings sujet to the Soial Seurity portion of the self-employment tax generally hanges eah year. Visit for the latest information an upates. All net earnings of at least the set maximum amount are sujet to the Meiare portion of the tax. In most ases, self-employment inome oes not inlue interest, iviens, apital gains or rent from real estate. Many selfemploye people will have to make quarterly estimate tax payments. It s important to rememer that your self-employment tax will inrease the total feeral tax you owe. Be sure to take this into aount when etermining the amount of estimate tax to pay eah quarter. When you file your tax return, you must fill out Sheule SE to report your self-employment inome an alulate the amount of your self-employment tax ue.

19 JULY SEPTEMBER august SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY IRS Tax Forum Orlano aug 4-6 July if the semiweekly eposit 6 7 Aug 1-4 if the semiweekly eposit Employers: Employees are require to report to you tips of $20 or more earne uring July. File form 941 if you mae timely eposits of all taxes ue Aug 5-7 if the semiweekly eposit Aug 8-11 if the semiweekly eposit Deposit Payroll tax for July if the monthly eposit Aug if the semiweekly eposit Aug if the semiweekly eposit IRS Tax Forum New York City AUG Aug if the semiweekly eposit Aug if the semiweekly eposit File Form 730 an pay tax on wagers aepte uring July. File Form 2290 an pay the tax for vehiles first use uring July. help us help you... Wrong turn?...an other small usinesses. PLease give us your feeak so we an ontinue to improve this alenar.

20 Piking Up the Piees Disaster reovery Planning what to o in ase of a isaster is an important part of eing prepare. The IRS enourages taxpayers to safeguar their reors. Some simple steps an help taxpayers an usinesses protet finanial an tax reors in ase of isasters. Take Avantage of Paperless Reorkeeping for Finanial an Tax Reors Many people reeive ank statements an ouments y . This metho is an effiient way to seure finanial reors. Important tax reors suh as W-2s, tax returns an other paper ouments an e sanne into an eletroni format. Be sure you ak up your eletroni files an store them in a safe plae. Making upliates an keeping them in a separate loation is a goo usiness pratie. You an opy them onto a portale eletroni storage evie, suh as a jump rive perioially an store it away from your plae of usiness for safekeeping in ase your normal omputer akup systems are estroye. Other options inlue opying files onto CD or DVD. When hoosing a plae to keep your important reors, onveniene to your home shoul not e your primary onern. Rememer, a isaster that strikes your home is also likely to affet other failities neary, making quik retrieval of your reors iffiult an maye even impossile. Doument Valuales an Business Equipment Puliations 584, Casualty, Disaster, an Theft Loss Workook, an 584-B, Business Casualty, Disaster, an Theft Loss Workook an help you ompile a roomy-room list of your elongings or usiness equipment. This will help you reall an oument the market value of items for insurane an asualty loss laims. One option is to photograph or vieo reor the ontents of your home an/or usiness, espeially items of great value. You shoul store the photos with a frien or family memer who lives away from the geographi area at risk. Chek on Fiuiary Bons Employers who use payroll servie proviers shoul ask the provier if they have a fiuiary on in plae. The on oul protet the employer in the event of efault y the payroll servie provier uring a isaster. Continuity of Operations Planning for Businesses How quikly your ompany an get ak to usiness after a isaster strikes often epens on the emergeny planning you o toay. Start planning now to improve the likelihoo that your ompany will survive an reover. Review your emergeny plans annually. Just as your usiness hanges over time, so o your prepareness nees. When you hire new employees or when there are hanges in how your ompany funtions, you shoul upate your plans an inform your employees. There are real enefits to eing prepare for isasters. The following prepareness strategies are ommon to all isasters. You plan only one, an are ale to apply your plan to all types of hazars. n Get informe aout hazars an emergenies an learn what to o for speifi hazars. n Develop an emergeny plan. n Learn where to seek shelter from all types of hazars. n Bak up your omputer ata systems regularly. n Deie how you will ommuniate with employees, ustomers an others. n Use ell phones, walkie-talkies, or other evies that o not rely on eletriity as a akup to your teleommuniations system. n Collet an assemle a isaster supply kit that inlues a portale generator. n Ientify the ommunity warning systems an evauation routes. n Inlue require information from ommunity an shool plans. n Pratie an maintain your plan. Count on the IRS In the event of a isaster, the IRS stans reay to help with valuale information you an request if your reors are estroye. Immeiately after a asualty, you an request a opy (for a fee) of a tax return an all attahments (inluing Form W-2) y using Form 4506, Request for Copy of Tax Return. If you just nee information from your return, you an orer a free transript y alling (800) or using Form 4506-T, Request for Transript of Tax Return. Transripts are availale for the urrent year an returns proesse in the three prior years. IRS.gov is an inispensale resoure as you prepare for an reover from isaster. For Referenes an Relate Topis (searh IRS.gov, keywor: isaster) n Preparing for a Disaster (Taxpayers an Businesses) n Tax Relief in Disaster Situations n Reonstruting Your Reors n Puliation 552, Reorkeeping for Iniviuals n Puliation 583, Starting a Business an Keeping Reors n FEMA: Feeral Disaster Delarations

21 septemer2009 AUGUST OCTOBER SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY 1 2 Aug 26-Aug 28 if the semiweekly eposit 3 4 Aug 29-Sept 1 if the semiweekly eposit Laor Day IRS Tax Forum DALLAS SEPT 8-10 Sept 2-4 if the semiweekly eposit rule applies. Employers: Employees are require to report to you tips of $20 or more earne uring August Iniviuals: Pay the thir installment of estima te tax for Corporations: File 2008 tax return if you requeste an extension. Deposit thir installment of your 2009 estimate tax. S Corporations: File 2008 tax return if you requeste an extension. Deposit Payroll tax for August if the monthly eposit Minimum ontriution ue for alenar-year money purhase pension plans an efine enefit pension plans for Deposit Payroll tax for payments on Sept 9-11 if the semiweekly eposit IRS Tax Forum ATLANTa SEPT Sept if the semiweekly eposit Sept 5-8 if the semiweekly eposit Sept if the semiweekly eposit Sept if the semiweekly eposit File Form 730 an pay tax on wagers aepte uring August. File Form Wors of Wisom... Taxes: Of life s two ertainties, the only one for whih you an get an automati extension. author unknown 2290 an pay the tax for vehiles first use uring August. Deposit Payroll tax for payments on Sept if the semiweekly 31

22 Phone a Frien: IRS We an help online, in print, an via CD/DVD too By omputer, phone, mail, or fae-to-fae, IRS is availale 24/7 with prouts an servies to support small usiness an self-employe ustomers. The IRS offers a host of resoures evelope with the small usiness owner in min, ranging from forms an puliations, CDs an DVDs, vieos an toll-free tax assistane to We links an workshops. Rememer, most of these servies are free. IRS Forms an Puliations Tax CD/DVD Puliation 1796, IRS Tax Prouts CD, an Puliation 1796-A, IRS Tax Prouts DVD, ontain the urrent an prior year tax forms an puliations. You an purhase the CD from the National Tehnial Information Servie (NTIS), the offiial istriutor. Orer y alling (877) Puliation 1796, release twie uring the year, in January an Marh, ontains the following: n Current year forms, instrutions, an puliations n Prior-year forms, instrutions, an puliations n Bonus: IRS Tax Prouts DVD - Ships with the final release n IRS Tax Map: An eletroni researh tool n Tax law frequently aske questions (FAQ) n Tax Topis from the IRS telephone response system n Fill-in, print, an save features for most tax forms n Internal Revenue Bulletins n Toll-free an tehnial support n We upate page The Business an Speialty Tax Line The Business an Speialty Tax Line at (800) is speifially geare to assist small usinesses, small orporations, partnerships, an trust ustomers with their usiness returns an tax aounts. The help line overs requests for Employer Ientifiation Numers an questions aout various usiness forms; exise tax returns; 940/941, 943, 944, 945, 1041, 1065, 1120S, W-2 an W-4 plus exise tax, estate an gift tax returns, an feeral tax eposits. The Small Business We Site Starting, operating, or losing a usiness? Visit the Small Business an Self-Employe One-Stop Resoure page an fin help with: n Starting a new usiness an seleting a usiness struture. n Operating a usiness with employees. n Researhing usiness eutions an reits, reorkeeping an aounting methos. Also availale are online versions of the Tax Calenar for Small Businesses an Self- Employe, Tax Topis for Businesses, an Frequently Aske Questions. Inian Trial Governments The offie of Inian Trial Governments at the IRS was estalishe as a resoure to help Inian tries unerstan an aress their feeral tax matters. The ITG offie provies a single point of ontat for assistane an servie. Five fiel groups provie primary frontline servie an are aligne to respet trial affiliations wherever possile. These fiel groups onsist of trial government speialists who work in loations near the seats of trial governments an assist with issues that may relate to trial governments as employers, istriutions to trial memers, an the estalishment of governmental programs, trusts, an usinesses. Visit us on the Tax Information for Inian Trial Governments page to loate the offie nearest you: html. Help us to help you! To etter serve your nees an to provie prouts an servies that fulfill that goal, we nee your input. Please sen us your feeak aout the 2009 Tax Calenar for Small Businesses an Self-Employe y ompleting a rief survey loate on the Small Business an Self- Employe One-Stop Resoure page (searh wors: small usiness, one-stop, an selet Rate Our Prouts ) Hint: Your lifeline, if you are puzzle y usiness taxes.

23 SEPTEMBER NOVEMBER otoer2009 SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY 1 2 Sept if the semiweekly eposit Deposit Payroll tax for payments on Sept 30-Ot 2 if the semiweekly eposit 8 9 Ot 3-6 if the semiweekly eposit Columus Day 13 Employers: Employees are require to report to you tips of $20 or more earne uring Septemer Ot if the semiweekly eposit Iniviuals: If you file a Form 4868, file your alenar year tax return. Partnerships: File your 2008 tax return if you were given a 6-month extension. Eleting Large Partnerships: Deposit Payroll tax for Septemer if the monthly eposit Ot 7-9 if the semiweekly eposit If you file a Form 7004, file your 2008 alenar year tax return. If you file Form 5558, file 2008 Form Deposit Payroll tax for payments on Ot if the semiweekly eposit rule applies Ot if the semiweekly eposit help us help you......an other small usinesses. PLease give us your feeak so we an ontinue to improve this alenar. Ot if the semiweekly eposit Ot if the semiweekly eposit 31

24 e-file is E-Z! Use the fast lane IRS e-file for Business an Self-Employe Taxpayers Benefits of Paying Business Taxes y Eletroni Funs Withrawal IRS e-file has eome the most-use option for filing iniviual an usiness tax returns. The IRS will onfirm reeipt of your return within just 48 hours. E-filers reeive refuns in aout half the time as o paper filers even faster with iret eposit. E-file also offers the onveniene of filing tax returns early an elaying payments owe until the ue ate. In most states you an also e-file your feeral an state returns at the same time. E-file forms inlue: n Employment taxes Forms 940, 941, an 944 n Partnerships Forms 1065 an Form 1065-B n Estates an trusts Form 1041 n Information returns Forms 1042-S, 1098, 1099, 5498, 8027, an W-2G n Corporations Forms 1120 an 1120-S n Exise tax Form 720 n Heavy Highway Vehile Tax Form 2290 n Charities an non-profits Forms 990, 990-EZ, 990-N, 990-PF, an 1120-POL n Extensions of Time To File - Forms 7004 an 8868 Methos to Eletronially File your Employment Taxes inlue: n Using an authorize IRS e-file provier; n Using a payroll servie provier (reporting agent); or n Using a thir-party transmitter. E-filing a alane ue return with an eletroni payment is a safe an onvenient way to e assure of on-time reeipt an aknowlegement. Paying usiness taxes y Eletroni Funs Withrawal an e mae for: n Form 720, Quarterly Feeral Exise Tax Return; n Form 940, 941, an 944 tax forms; n Form 1041, U.S. Inome Tax Return for Estates an Trusts; n Form 1120 an Form 1120-S, U.S. Corporation Inome Tax Return an Sheule K-1 (inluing amene returns); n Form 2290, Heavy Highway Vehile Use Tax Return; n Form 7004, Appliation for Automati 5-month Extension of Time to File Certain Business Inome Tax, Information an Other Returns; n Form 8868, Appliation for Extension of Time to File an Exempt Organization Return; an n Form 990-PF, Return of Private Founation or Setion 4947(a) (1) Nonexempt Charitale Trust Treate as a Private Founation an Form 1120-POL. n Payments an also e mae for penalties relate to Form 1065 an Form 1065-B, partnership returns. Payments sheule for withrawal on or efore the return ue ate will e onsiere timely. Forms 940, 941 an 944 payments annot e sheule in avane. Eletroni Feeral Tax Payment System (EFTPS) Pays All Your Feeral Taxes Seurely EFTPS allows taxpayers to sheule their payment instrutions up to 120 ays in avane of a ue ate for usiness taxes, an 365 ays for iniviual taxes. EFTPS is safe an easy to use, plus you reeive an immeiate aknowlegement numer for every transation as a reeipt. You also get a 16-month payment history online. Express Enrollment for New Businesses an Require Taxpayers Any new usiness taxpayer who requests a new Employer Ientifiation Numer an has feeral tax eposit oligations is pre-enrolle in EFTPS. Express Enrollment for FTD Coupon Payers A perentage of usiness taxpayers who previously use feeral tax eposit (FTD) oupons are pre-enrolle in EFTPS to make their payments eletronially. They will not reeive aitional oupons. A perentage of urrent FTD oupon payers are also automatially pre-enrolle in EFTPS to make all their feeral payments eletronially. They will e sent a mailing ontaining an EFTPS PIN (Personal Ientifiation Numer) an instrutions for ativating their enrollment. FTD oupons will no longer e automatially maile. To enroll or for aitional information, visit the EFTPS We site or all EFTPS Customer Servie at (800) , (800) (TDD), or (800) (Spanish).

25 Novemer2009 OCTOBER DECEMBER SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY 1 2 File Form 720 for the thir quarter of File Form 730 an pay tax on wagers aepte uring Septemer. File Form 2290 an pay the tax for vehiles first use uring Septemer. File Form 941 for the 3r quarter of Deposit FUTA owe through Septemer if more than $ Ot if the semiweekly eposit Employers: Employees are require to report to you tips of $20 or more earne uring Otoer. File Form 941 if you timely eposite all require payments. 11 Veteran s Day 5 6 Ot 31-Nov 3 if the semiweekly eposit 12 Nov 4-6 if the semiweekly eposit Nov 7-10 if the semiweekly eposit Nov if the semiweekly eposit Nov if the semiweekly eposit 21 Deposit Payroll tax for Otoer if the monthly eposit Nov if the semiweekly eposit 26 Thanksgiving Day File Form 730 an pay tax on wagers aepte uring Otoer. File Form 2290 an pay the tax for vehiles first use uring Otoer. Deposit Payroll tax for payments on Nov if the semiweekly eposit 31 Wors of Wisom... The art of taxation onsists in so pluking the goose as to get the most feathers with the least hissing. Jean Baptist Colert, attriute

26 The Case of the Stolen Ientity Preventing Ientity Theft An ientity thief may file a tax return using your SSN to reeive a refun. If the thief alreay file a return using your SSN, IRS reors will show that you alreay file an reeive your refun, an the return you just sumitte is a seon opy or upliate. If you reeive a notie from the IRS that leas you to elieve someone may have use your SSN frauulently, please notify IRS immeiately y responing to the name an numer printe on the notie or letter. Be alert to possile ientity theft if the notie or letter states that: n more than one tax return for you was file, or n IRS reors iniate you reeive wages from Protet your Soial Seurity numer n Don t arry your Soial Seurity ar; leave it in a seure plae. n Only give your SSN when asolutely neessary. n Your employer an finanial institution may nee your SSN for wage an tax reporting purposes. Don t give a usiness your SSN just eause they ask for it. Fin out why efore giving it out. n Ask why your SSN is neee an if other types of ientifiers an e use. For example, if your state uses your SSN as your river s liense numer, ask to sustitute another numer. an employer unknown to you. n Ask your employer what steps they are taking Ientity thieves use someone else s personal ata to steal finanial aounts an run up harges on the vitim s existing reit ars. Small usiness owners are also iniviual taxpayers an shoul e aware of some other potential areas where this type of frau may our as it relates to your tax reors. As an iniviual taxpayer An unoumente worker or other iniviual may use your Soial Seurity Numer to get a jo. That person s employer woul report W-2 wages earne to the IRS using your information so it might appear that you i not report all of your inome on your return. If you reeive a notie, ontat us either y phone or in writing as irete in the notie. Our tax examiners will work with you an other agenies, suh as the Soial Seurity Aministration, to help resolve the prolem. You shoul also know that the IRS oes not request personal taxpayer information through . If you o reeive this type of request, it may e an attempt from ientity thieves to get your private tax information. Minimizing Ientity Theft Although you annot prevent ientity theft entirely, you an minimize your risk. in the workplae to protet your SSN from theft y someone who might e planning a tax refun rime. Be areful when hoosing a tax preparer If you o not prepare your own return, e areful in hoosing your tax preparer. Rememer: the tax preparer you selet will have aess to your personal finanial reors. Ask your friens an oworkers to reommen a preparer they know an trust. Avoi preparers who laim they an otain larger refuns than other preparers, or who guarantee results or ase fees on a perentage of the amount of the refun.

27 NOVEMBER JANUARY Deemer SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY 1 2 Nov if the semiweekly eposit 3 4 Deposit Payroll tax for payments on Nov 28-De 1 if the semiweekly eposit De 2-4 if the semiweekly eposit 10 Employers: Employees are require to report to you tips of $20 or more earne uring Novemer. 11 De 5-8 if the semiweekly eposit Corporations: Deposit the fourth installment of your 2009 estimate tax. Deposit Payroll tax for Novemer if the monthly eposit 16 De 9-11 if the semiweekly eposit De if the semiweekly eposit De if the semiweekly eposit Christmas Day help us help you......an other small usinesses. PLease give us your feeak so we an ontinue to improve this alenar. De if the semiweekly eposit 31 File Form 730 an pay tax on wagers aepte uring Novemer. File Form 2290 an pay the tax for vehiles first use uring Novemer. Dealine for age 70½ require minimum istriutions ue to partiipants who have egun reeiving istriutions.

28 Puzzle Pointers Tips for usiness suess One-on-One Help from the Soial Seurity Aministration Other Servies Verifying Employee Names an Soial Seurity Numers (SSNs) Employers who nee help with general wage reporting information an all the Soial Seurity Aministration s Employer Reporting Servie Center at (800) For answers to more tehnial questions, employer servie liaison offiers are availale aroun the ountry; just all (800) Form W-2 Filing Information Eah year, employers must sen Copy A of Form W-2, Wage an Tax Statement, with Form W-3, Transmittal of Wage an Tax Statement, to the Soial Seurity Aministration y the last ay of Feruary (or last ay of Marh if they file eletronially) to report the wages an taxes of their employees for the previous alenar year. Complete wage reporting information an all puliations they nee to meet their wage reporting responsiilities are now online on the Soial Seurity Online We site, Employer W-2 Filing Instrutions an Information page. Eletroni Filing of W-2s Employers an their authorize representatives an now file W-2 reports over the Internet. There are three eletroni filing methos availale through Soial Seurity s Business Servies We site: 1. W-2 Online You an omplete up to 20 Forms W-2 on your omputer, eletronially sumit them to SSA, an print opies suitale for istriution to your employees. This option is ieal for usinesses with 20 or fewer employees or for iniviuals with househol employees. 2. W-2C Online This servie is similar to W-2 Online exept it allows you to omplete up to 20 W-2Cs, Correte Wage an Tax Statements. This servie an e use regarless of whih servie you use to sumit the original W-2 to SSA. 3. Uploa a Wage Report You an uploa a wage report file formatte aoring to Soial Seurity s Magneti Meia Reporting an Eletroni Filing for Tax Year 2008 speifiations. To get starte simply go to the Soial Seurity Business Servies Online We site. (You will nee to register for a Personal Ientifiation Numer an passwor y seleting registration an following the instrutions. A PIN will e provie immeiately after you omplete the registration proess. A passwor will e maile in approximately two weeks.) Selet Login an enter your PIN an passwor. Thir-party preparers nee register only one time in their firm s name. Deemer is the preferre month to register. Soial Seurity usually egins aepting eletroni sumissions the first week in January. Get more information on filing W-2s online in the Business Servies Online Hanook. Go to the Soial Seurity Online We site Employer W-2 Filing Instrutions an Information page an lik on Business Servies Online Hanook or all (800) The name an SSN liste on eah W-2 must math the name an SSN on the employee s Soial Seurity ar. This math ensures the earnings of eah worker are properly reore to their lifetime earnings reor. The earnings reor is the asis for etermining Soial Seurity enefit eligiility an enefit amount. SSA s free Employee Verifiation Servie easily ientifies inaurate name an SSN ominations so they an e orrete efore you sumit your W-2s to SSA. There are three onvenient ways to use the servie: Fewer than five Names Call (800) For eah name an SSN you want verifie, have reay the following information when you all: SSN, last name, first name, mile initial (if appliale), ate of irth, gener. Also have availale the employer name an EIN. Fewer than 50 Names Contat your nearest Soial Seurity offie. You an loate the aress y visiting the Soial Seurity Online We site, or y alling (800) More than 50 Names This option is ieal for employers who want to verify their entire payroll ataase. You an sumit your request on paper, magneti tape or iskettes. You must register for this servie. For etails visit SSA s We site, Employer W-2 Filing Instrutions an Information - Soial Seurity Numer Verifiation page.

29 Setting the Reor Straight with the IRS A Notie from the IRS: What Shoul You Do? If you omit some information from your tax return, make an error or miss a tax-filing ealine, it oesn t have to e a major prolem. However, you shoul take prompt ation to set things right. It an e less expensive an less ompliate to orret errors efore reeiving noties from IRS. Forms you may use to report orretions inlue: Form 941, Employer s Quarterly Feeral Tax Return If you make an error in the amount of taxes you withhel from employees, you an make an ajustment on the next return if it is uring the same alenar year. Important: Form 941C, Supporting Statement to Corret Information will e replae y a new set of ual-purpose forms for ajustments an refuns. The new forms are user frienly an make hanges easy an aurately for employers an payers. Eah stan-alone form will orrespon line-y-line with the employment tax return it is orreting. For example, an employer who isovers an unerpayment or overpayment error on a previously file Form 941 will use Form 941X to make a orretion. Look for more information on the new ajustment proess an forms on IRS.gov. Form W-2C, Correte Wage an Tax Statement, an Form W-3C, Transmittal of Correte Wage an Tax Statements These forms are use to orret the information aout your employees total earnings an withholings for the year. You an now aess an omplete Forms W-2C an W-3C online. See Soial Seurity s Business Tips for Suess for more information. Form 1040X, Amene U.S. Iniviual Inome Tax Return If you mae a mistake on your iniviual tax return, use this form to orret any errors. If you owe tax as a result of error, you shoul sen the aitional tax owe with Form 1040X. This will stop aitional penalties an interest from aruing on the aitional tax owe. Form 1065, U.S. Return of Partnership Inome If you mae a mistake on a partnership return, hek the ox for amene return on Form 1065, an then follow the instrutions. Give eah partner a opy of the amene Sheule K-1. Form 1120X, Amene U.S. Corporation Inome Tax Return If you mae a mistake on your orporate tax return, use this form. If you owe tax, you shoul sen it with the form. Forms 1099 an 1098 These are examples of information returns. Use the instrutions for making orretions that ome with the form. Feeral Tax Deposits (FTDs) If you are not require to make your eposits eletronially, e sure to inlue a Form 8109 with eah eposit you eliver or mail to an authorize epository. If you reeive a notie of any kin from the IRS, open it, rea it, then o something aout it. Most noties inlue a ealine for your response, so it s important to e prompt. If you have questions aout the notie, most noties inlue instrutions on how to gain more information. The IRS writes to taxpayers for many reasons. For example: n Your notie may request information that was missing from your tax return; n If your notie is aout an examination or auit, you will e aske to proue ertain information for the examination at a speifie time an plae; or n Your notie may ask for payment of a tax ill. Examples of other noties inlue: CP 102: A math error was foun on ertain forms (suh as Forms 941, 942, 943, 944 or 945 returns) that you file, an the IRS elieves you owe more tax. CP 138: The tax you overpai on one tax return was applie to another return where you owe tax. CP 165: Your hek for your FTD or estimate taxes was returne. This notie asks for the payment, plus a a hek penalty of two perent (the minimum penalty is $15). CP 205: You use the wrong taxpayer ientifiation numer on your FTD oupon. CP 2501: A isrepany was foun etween what you reporte as your inome, reit or eution an what IRS reors show. Whether or not you agree with the notie, all or write the person liste on the notie or visit your loal IRS offie efore the ealine. It is important to let the IRS know that you reeive the notie an that you are oing something aout it. Putting off ontating the IRS, espeially in the ase of noties requesting payment, an inrease the amount you owe eause penalties an interest keep aruing.

30 Consier Your Soures Free forms an puliations from IRS The IRS proues many free puliations to assist you. Most an e ownloae from or you an orer any of them free y alling (800) You an uy a CD-ROM of urrent an prior year tax forms an puliations from the National Tehnial Information Servie at (877) or Pu. 1, Your Rights as a Taxpayer, explains your rights at eah step in the examination an olletion proess. Pu. 5, Your Appeal Rights an How to Prepare a Protest If You Don t Agree Pu. 15, Cirular E, Employer s Tax Guie Also see Forms 940, 940-EZ, 941. Pu. 15-A, Employer s Supplemental Tax Guie, supplements Cirular E an ontains information on speialize topis suh as employee lassifiation an sik pay. Pu. 15-B, Employer s Tax Guie to Fringe Benefits Pu. 51, Cirular A, Agriultural Employer s Tax Guie, explains your tax responsiilities as an agriultural (farm) employer. Also see Form 943. Pu. 225, Farmer s Tax Guie, ientifies the kins of farm inome that must e reporte an the eutions that an e taken. Also see Form 1040 (Sheules A, D, F, J, SE), 4136, 4562, 4684, Pu. 334, Tax Guie for Small Business (For Iniviuals Who Use Sheule C or C-EZ), explains tax laws that apply to sole proprietorships. Also see Forms 1040 (Sheules C, C-EZ), 1040-ES, 1040-V. Pu. 463, Travel, Entertainment, Gift, an Car Expenses Also see Forms 2106 an 2106-EZ. Pu. 505, Tax Withholing an Estimate Tax, isusses the two methos of paying feeral taxes y iniviuals: tax withholing an estimate tax. It also explains how taxpayers an take reit on their returns for withhel an estimate taxes. Also see Forms 1040-ES, 2210, 2210-F, W-4, W-4P. Pu. 509, Tax Calenars for 2009, ontains three tax alenars (general, employer s, an exise) an lists speifi ue ates for filing tax forms, paying taxes an taking other require ations. Pu. 510, Exise Taxes, overs in etail the various feeral exise taxes reporte on Forms 11-C, 720, an 730. Also see Forms 11-C, 637, 720, 730, 6197, 6627 an Pu. 531, Reporting Tip Inome Pu. 535, Business Expenses Also see Form Pu. 536, Net Operating Losses for Iniviuals, Estates, an Trusts Also see Form Pu. 537, Installment Sales Also see Form Pu. 538, Aounting Perios an Methos Also see Forms 1128, Pu. 541, Partnerships Also see Form 1065, 1065 (Sheule K-1). Pu. 542, Corporations Also see Forms 1120, 1120-A, 1120-S. Pu. 544, Sales an Other Dispositions of Assets Also see Forms 1040 (Sheule D), 4797, Pu. 547, Casualties, Disasters, an Thefts (Business an Non-Business) Also see Forms 4684, Pu. 551, Basis of Assets Pu. 552, Reorkeeping for Iniviuals Pu. 553, Highlights of 2008 Tax Changes Pu. 556, Examination of Returns, Appeal Rights, an Claims for Refun Also see Forms 843, 1040X, 2848, 4506, 8379, Pu. 557, Tax-Exempt Status for Your Organization Also see Forms 990, 990-EZ, 990-PF, 1023, Pu. 560, Retirement Plans for Small Business Also see Forms 5305-SEP, 5304-SIMPLE, 5305-SIMPLE, 5500-EZ. Pu. 564, Mutual Fun Distriutions Also see Forms 1040 (Sheules B, D), 1099-DIV. Pu. 575, Pension an Annuity Inome Also see Forms 1040, 1040A, 1099-R, Pu. 583, Starting a Business an Keeping Reors Also see Forms SS-4, 940, 941, 1040 (Sheules C, C-EZ, F, an SE).

31 Pu. 584, Casualty, Disaster, an Theft Loss Workook (Personal-Use Property) Pu. 584-B, Casualty, Disaster, an Theft Loss Workook Pu. 587, Business Use of Your Home Also see Form Pu. 590, Iniviual Retirement Arrangements (IRAs) Also see Forms 1040, 1040A, 1099-R, 5329, Pu. 594, What You Shoul Know Aout the IRS Colletion Proess Pu. 595, Capital Constrution for Commerial Fishermen, is intene for sole proprietors who use Form 1040 (Sheule C or C-EZ) to report a profit or loss from fishing. Also see Forms 1040 (Sheules C, C-EZ), 1099-MISC. Pu. 598, Tax on Unrelate Business Inome of Exempt Organizations Also see Form 990-T. Pu. 908, Bankrupty Tax Guie Also see Forms SS-4, 982, 1041, an 1041-ES. Pu. 910, IRS Guie to Free Tax Servies Pu. 925, Passive Ativity an At-Risk Rules Also see Forms 4952, 6198, 8582, 8582-CR, an Pu. 939, General Rule for Pensions an Annuities Also see Form 1099-R. Pu. 946, How to Depreiate Property Also see Form Pu. 947, Pratie Before the IRS an Power of Attorney Also see Forms 2848, Pu. 954, Tax Inentives for Distresse Communities, is a puliation for usiness owners who want to fin out if they qualify for ertain tax inentives esigne to help empowerment zones, enterprise ommunities, renewal ommunities, an other istresse ommunities. Also see Forms 3800, 5884, 8844, 8845, 8850, 8860 an Pu. 966, Eletroni Choies to Pay Your Feeral Taxes, is an overview of EFTPS for usinesses an iniviuals. This puliation is also availale in Spanish (Pu 966SP). Pu. 971, Innoent Spouse Relief Also see Form Pu. 1244, Employee s Daily Reor of Tips an Report of Tips to Employer, is a hany reor that employees reeiving tip inome may use to oument their aily tips an report them to their employer. Also see Forms 1040, 4070, 4070-A, Pu. 1542, Per Diem Rates (For Travel Within the Continental Unite States) Pu. 1544, Reporting Cash Payments of Over $10,000 (Reeive in a Trae or Business) Also see Form Pu. 1546, The Taxpayer Avoate Servie of the IRS Your Voie at the IRS Pu. 1779, Inepenent Contrator or Employee rohure Pu. 1796, IRS Tax Prouts CD Pu A, IRS Tax Prouts DVD Pu. 2105, Why Do I Have to Pay Taxes? Pu. 3066, Have You Ha Your Chek-Up This Year?... for 401(k) Retirement Plans, a tri-panel pamphlet esigne to inform an enourage employers to perform a perioi hek-up of their 401(k) retirement plan through the use of a heklist (Pu. 4531) an how to initiate orretive ations if neessary. Pu. 3207, Small Business Resoure Guie CD-ROM Pu. 3611, E-File Eletroni Payments rohure Pu. 3780, Tax Information for Small Constrution Businesses Pu. 3998, Choosing a Retirement Plan for Your Small Business Also see Forms 5500, 5500-EZ, an Pu. 4118, Lots of Benefits Retirement Plans Life Cyle, is an introutory rohure that highlights the enefits of retirement plans to oth usinesses an employees. Pu. 4132, EFTPS Online Fat Sheet Pu. 4169, EFTPS Tax Professional Guie Pu. 4222, 401(k) Plans for Small Businesses Also see Forms 5500, 5500-EZ, Pu. 4224, Retirement Plan Corretion Programs, esries the retirement plan orretion programs offere y the IRS, U.S. Department of Laor, an Pension Benefit Guaranty Corporation. Pu. 4284, SIMPLE IRA Retirement Plan Cheklist Also see Forms 5500, 5500-EZ, Pu. 4333, SEP Retirement Plans for Small Businesses Pu. 4334, SIMPLE IRA Plans for Small Businesses Pu. 4405, Have You Ha Your Chek-Up This Year? for SIMPLE IRAs, SEPs, an similar retirement plans, a tri-panel pamphlet esigne to inform an enourage employers to perform a perioi hek-up of their IRA-ase retirement plan through the use of heklists (Pus 4284, 4285 an 4286) an how to initiate orretive ations if neessary. Pu. 4460, The Retirement Plans Prout Navigator, highlights many of the puliations an rohures reate y the Employee Plans, Customer Euation an Outreah Division of TE/GE an eals with IRA-ase retirement plans. Pu. 4531, 401(k) Plan Cheklist Also] see Forms 5500, 5500-EZ, an Pu. 4587, Payroll Deution IRAs for Small Businesses Pu. 4591, Small Business Feeral Tax Responsiilities Pu. 4667, Bookmark for Small Businesses Pu. 4674, Automati Enrollment 401(k) Plans for Small Businesses Pu. 4676, Employment Tax Ajustment or Claim for Refun Pu. 4689, Your Rights as a Small Business Owner

32 the perfet solutionto the T a x Puzzle Answers an More Answers We hope you foun this alenar helpful an fun. See the solutions to the tax rain teasers, right, an familiarize yourself with even more soures of avie an assistane from the IRS elow. For tax solutions at your fingertips, tear out the Hints & Help page an keep it hany all year long! Wor fin warm up July wor sramle Otoer ryptogram go t o www. I RS.go v IRS Assistane via the Internet The IRS We site, offers onvenient aess to information 24 hours a ay, seven ays a week. The We site provies information aout everything from eletroni filing/paying to tax forms (with instrutions), puliations, an important tax information for iniviuals an usinesses. The Eletroni Feeral Tax Payment System (EFTPS) EFTPS is the most seure, aurate, an easy to use metho to pay all feeral taxes inluing estimate taxes an installment payments an replaes feeral tax eposit (FTD) oupons an vouhers. The Department of Treasury provies all materials an software for EFTPS free of harge. EFTPS also offers taxpayers flexile payment options either online or y phone. Taxpayers an make their payments ay or night seven ays a week, 24 hours a ay. EFTPS also allows you to sheule tax payments up to 120 ays in avane for usinesses or 365 ays in avane for iniviuals. Sixteen months of payment history an e viewe online an with eah transation an EFTPS Aknowlegement Numer is provie as a reeipt. To enroll or reeive aitional information, visit or all EFTPS Customer Servie at (800) TeleTax TeleTax ( ) is the IRS telephone servie that provies reore tax information on aout 150 topis an automate refun information. For the iretory of topis, listen to topi 123. This Touh-tone servie is availale 24 hours a ay, seven ays a week an is also availale in Spanish. Tax Forms an Puliations To orer IRS tax forms an puliations, all (800) Tax Assistane Iniviual taxpayers an all (800) , Monay through Friay, from 8 a.m. until 8 p.m. loal time. Business taxpayers an all the Business an Speialty Tax Line at (800)

33 Hints & HELP Tax Help for Small Businesses an the Self-Employe If you are starting or urrently operating a small usiness, IRS has extensive tax information, forms, puliations an online tools an resoures. Searh wors: tax information for usinesses Small Business an Self-Employe One-Stop Resoure The IRS offers tax help through an inexe list of topis or alphaetially y usiness type (suh as sole proprietor, partnership, or orporation). Searh wors: self-employe Employer ID Numer An Employer Ientifiation Numer (EIN), also known as a Feeral Tax Ientifiation Numer, is use to ientify a usiness entity. artile/0,,i=98350,00.html Searh wors: ein Starting, Operating or Closing a Business Whether you are a uing entrepreneur or an estalishe usiness owner, you will fin everything you nee here to start an manage your usiness venture. artile/0,,i=110417,00.html Searh wors: starting, operating, or losing Cheklist for Starting a Business This heklist provies the asi steps you shoul follow to start a usiness. artile/0,,i=98810,00.html Searh wors: heklist starting usiness New Soial Seurity Tax Form The IRS has evelope a new form for employees who have een mislassifie as inepenent ontrators y an employer. Form 8919, Unollete Soial Seurity an Meiare Tax on Wages, will now e use to figure an report the employee s share of unollete Soial Seurity an Meiare taxes ue on their ompensation. Filing Extensions Changing for Some Businesses in 2009 Businesses filing Forms 1065, 1041 or 8804, whih generate Sheules K-1 an other similar statements, now have five months instea of six to allow reipients of that information to timely prepare an file their respetive returns. Business Taxes The type of usiness you operate etermines what taxes you must pay an how you pay them. artile/0,,i=98966,00.html Searh wors: usiness tax Other Small Business Resoures IRS e-news for Small Businesses Get free tax information y , i-monthly. Reeive news aout important tax ates, what s new on the IRS We site, reently ae tax forms an puliations, IRS news releases an speial IRS announements. Susrie to this an other free e-newsletters in the Newsroom setion of Look uner e-news Susriptions. Puliation 966, Eletroni Choies To Pay All Your Feeral Taxes Information aout EFTPS, a free system from the U.S. Department of the Treasury that enales usiness an iniviual taxpayers to make their feeral tax payments eletronially 24 hours a ay, seven ays a week through the Internet or y phone. Business.gov Offiial usiness link to the U.S. government manage y the U.S. Small Business Aministration in a partnership with 21 other feeral agenies. USA.gov, USA.gov En Español U.S. government information an servies on the We. State Links This IRS.gov link onnets to your state s We site for small usiness information. artile/0,,i=99021,00.html Online Tools Availale on IRS.gov Sales Tax Deution Calulator Searh wors: sales tax eution Where s My Refun? Searh wors: my refun IRS Withholing Calulator Searh wors: withholing alulator Internet EIN: Appliation for Employer Ientifiation Numer Searh wors: online EIN Eletroni Feeral Tax Payment System Searh wors: EFTPS IRS e-file Searh wors: e-file Online Payment Agreement Searh wors: online payment agreement Authorize e-file Provier (for Iniviuals) List Searh wors: e-file provier Alternative Minimum Tax (AMT) Assistant Searh wors: AMT Assistant EITC Assistant (in English an Spanish) Searh wors: EITC Assistant Tax Trails (for answers to many ommon tax questions) Searh wors: Tax Trails Walk-in Site Searh Searh wors: tax assistane enter

34 Other Resoures U.S. Department of Treasury Internal Revenue Servie 1500 Pennsylvania Avenue NW Washington DC Soial Seurity Aministration Visit the Business Servies Online link to fin appliations that enale organizations an authorize iniviuals to onut usiness with the Soial Seurity Aministration. This inlues free eletroni filing for Forms W-2. U.S. Department of Commere Offie of Business Liaison 14th Street an Constitution Avenue, NW Washington, DC U.S. Department of Laor Employment Stanars Aministration 200 Constitution Avenue, NW Washington, DC Provies wages an work hours, workplae safety an health, an retirement an health enefits information. Other IRS Tax Help Appeals Business an Speialty Tax Help Line (800) Creit Car Payments (Form 1040) (800) 2PAY.TAX (800) (888) PAY.1040 (888) Earne Inome Tax Creit (EITC) (keywor: EITC) Eletroni Feeral Tax Payment System Iniviuals: (800) (EFTPS) Enrollment Business: (800) Spanish: (800) TTY/TDD: (800) Eletroni IRS (searh: eletroni IRS) Copy A / Form W-2 Reporting For questions aout wage reporting (sumitting Copy A of Form W-2 to SSA), refer to the SSA s Employer Reporting Servie. (800) employerinfo@soialseurity.gov. General SSA Benefit Questions For general Soial Seurity enefit questions, refer to SSA s Tele Servie Center. (800) Small Business Aministration The SBA s Small Business Planner inlues information an resoures that will help you at any stage of the usiness lifeyle. For information aout SBA usiness evelopment programs an servies, all the SBA Small Business Answer Desk. (800) U-ASK-SBA ( ) or Department of Homelan Seurity E-Verify (formerly known as the Basi Pilot/ Employment Eligiility Verifiation Program) is an Internet-ase system operate y the Department of Homelan Seurity in partnership with the Soial Seurity Aministration that allows partiipating employers to eletronially verify the employment eligiility of their newly hire employees. Searh wors: E-verify Suggeste IRS.gov Bookmarks Small Business an Self-Employe One-Stop Resoure Self-Employe Searh: Self-employe Business Expenses Searh: Business Expenses E-file for Small Business Searh: E-file for Business Small Business Tax Workshops an Phone Forums Searh: Workshops Employer Ientifiation Numer (EIN) (keywor: EIN) or (800) Filing Loations Ientity Theft (keywors: Ientity Theft) Information Reporting Program (866) Customer Servie International: (304) TTY/TDD: (304) mirp@irs.gov Loal IRS Offie Loations National Taxpayer Avoate Case Intake Line or (877) or TTY/TDD: (800) TE/GE Customer Aount Servies (877) Orer Tax Forms or Puliations or (800) Tax Help Line for Iniviuals (800) Where s My Refun? (keywors: refun status) or (800)

35 For the latest feeral tax upates or to view this alenar online, visit us at IRS Tax Calenar for Small Businesses & Self-Employe 2010 at-a-glane JANUARY FEBRUARY MARCH APRIL MAY JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER

36 Internal Revenue Servie SB/SE Offie of Communiations 1222 Sprue Street Stop 1020STL St. Louis, MO Department of the Treasury Internal Revenue Servie w w w. i r s. g o v Puliation 1518 (Rev ) Catalog Numer 12350Z 2009 IRS Tax Calenar for Small Businesses & Self-Employe Solving together the T a x Puzzle