February 2: Most employers must file Form 941 (Employer’s Quarterly Federal Tax Return) to report Medicare, social security, and income taxes withheld in the fourth quarter of 2008. Small employers who have been notified by the IRS should file Form 944 (Employer’s Annual Federal Tax Return)
Give your employees their copies of Form W-2 for 2008.
File Form 940 (Employer’s Annual Federal Unemployment (FUTA) Tax Return) for 2008. File Form 945 (Annual Return of Withheld Federal Income Tax) for 2008 to report income tax withheld on all non-payroll items, including backup withholding and withholding on pensions, annuities, IRAs, etc.