February 10

Employees who work for tips. If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.

Nonpayroll taxes. File Form 945 to report income tax withheld for 2009 on all nonpayroll items. This due date applies only if you deposited the tax for the year in full and on time.

Social Security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2009. This due date applies only if you deposited the tax for the quarter in full and on time.

Certain small employers. File Form 944 to report Social Security and Medicare taxes and withheld income tax for 2009. This due date applies only if you deposited the tax for the year in full and on time.

Federal unemployment tax. File Form 940 for 2009. This due date applies only if you deposited the tax for the year in full and on time.

February 16

Individuals. If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.

All businesses. Give annual information statements to recipients of certain payments you made during 2009, but only if they were the following types of payments: 1) All payments reported on Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; 2) All payments reported on Form 1099-S, Proceeds From Real Estate Transactions; and 3) Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 14 of Form 1099-MISC, Miscellaneous Income. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient.

All employers. Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2009, but did not give you Form W-4 (or Formulario W-4(SP), its Spanish version) to continue the exemption this year.

Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in January.

Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in January.

Source: IRS Publication 509 (2010)