DEADLINES FOR PAYROLL TAXES

FEDERAL:

Form 941, Employer’s Quarterly Tax Return
  Due:  04/30/2008, 07/31/2008, 10/31/2008, 02/02/2009 *

Form 940, Employer’s Annual FUTA Tax Return
Form 944, Employer’s Annual Federal Tax Return
Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees
  Due:  02/02/2009 

STATE OF COLORADO:

Form DR 1094, Income Withholding Tax Returns*
Unemployment Insurance Quarterly Wage & Tax Report
  Due:  04/30/2008, 07/31/2008, 10/31/2008, 02/02/2009 

*Contact Shaw & Associates for deposit requirements if you need to file more frequently than quarterly.

DEADLINES FOR SALES & USE TAXES

STATE OF COLORADO, LARIMER COUNTY, CITY OF FORT COLLINS, & CITY OF LOVELAND:

Monthly returns
  Due:  20th of the month following the reporting month.
Quarterly returns
  Due:  04/21/2008, 07/21/2008, 10/20/2008, 01/20/2009
Annual returns
  Due:  01/20/2009

If you have no sales and no sales tax was collected, you must still file a Sales Tax Return by filing a zero return by the appropriate date listed above.

Use Tax deadlines for the City of Fort Collins and the City of Loveland are the same as the dates listed above and are filed on the City Sales Tax Return.

Contact Shaw & Associates if you need the filing requirements for additional States and Municipalities.

DEADLINES FOR ANNUAL INFORMATION RETURNS

FEDERAL:

Form W-2, Wage and Tax Statement
  Furnish Copies B, C, & 2 to employee by 02/02/2009 
Form W-3, Transmittal of Wage and Tax Statements
  File Copy A of issued W-2s with Form W-3 by 03/02/2009

Form 1099-Misc, Miscellaneous Income
  Furnish Copy B to recipient by 02/02/2009
Form 1096, Annual Summary and Transmittal of U.S. Information Returns
  File Copy A of issued 1099s-Misc with Form 1096 by 03/02/2009

STATE OF COLORADO:

Form 1093A, Annual Transmittal of State W-2s
  Furnish Copy 1 of issued Federal Form W-2s with Form 1093A by 03/02/2009

Contact Shaw & Associates if you need filing requirements for additional States.

DEADLINES FOR ANNUAL INCOME TAX RETURNS

FEDERAL FOR CALENDAR YEAR FILERS:

Form 990, Return of Organization Exempt from Income Tax
  Due:  May 15
  Extension Due:  August 15

Form 1040, Individual Income Tax Return
Form 1041, Return for Estates and Trusts 
  Due:  April 15
  Extension Due:  October 15

Form 1065, Return of Partnership Income
  Due:  April 15
  Extension Due:  September 15

Form 1120, U.S. Corporation Income Tax Return
Form 1120S, U.S. Income Tax Return for an S Corporation
  Due:  March 15 
  Extension Due:  September 15

Form 5500, Annual Return/Report of Employee Benefit Plan
  Due:  July 31 
  Extension Due:  September 15

STATE OF COLORADO FOR CALENDAR-YEAR FILERS:

Form 104, CO Individual Income Tax Return
Form 105, CO Fiduciary Income Tax Return
Form 106, CO Partnership or S Corporation Return of Income
Form 112, CO C Corporation Income Tax Return
  Due:  April 15 
  Extension Due:  October 15

Contact Shaw & Associates for due dates if your fiscal year ends on a date other than December 31.