01/15/10     Ohio, School District and City Income Tax Withheld during December (Monthly filers)
  01/15/10     Fourth installment 2009 Estimated U.S., Ohio, School District and City Individual Income
                   Taxes (Form 1040-ES, IT-1040ES and SD-100ES)
  01/23/10     Sales Tax Return for tax collected in December (Monthly filers)                  
  02/01/10     Issue annual information returns for reporting interest, dividends, rents, commissions,
                    attorney fees, etc. (Form 1099) to recipients
  02/01/10     4th Quarter, 2009 payroll tax reports:
                      Federal withheld income and FICA/Medicare taxes (Form 941)
                      Federal unemployment tax (Form 940/940-EZ)
                      Ohio Workers' Compensation 
                      State unemployment tax (Form UCO-2QR)
                      Ohio (Form IT-501) and School District (Form SD-101) withheld income
                          tax unless you remit on a monthly basis
                      City withheld income tax (Form W-1)
                      Ohio Employer's Annual Reconciliation of Tax Withheld (Form IT-941)
                      Reconciliation of Quarterly Returns of City Income Tax Withheld (Form W-3)
                      School District Reconciliation (Form SD-141)
                      Issue Form W-2 to all employees

                      Be sure to make your federal income and FICA/Medicare withholding tax deposits timely!
                      Penalties apply to late deposits!  Use "coupon deposit forms" (Form 8109) provided
                      by IRS, or pay electronically.

  02/10/10     Fourth Quarter 2009 Commercial Activity Tax (CAT) Return
  02/15/10     Ohio, School District and City Income Tax Withheld during January (Monthly filers)
  02/23/10     Sales Tax Return for tax collected in January (Monthly filers)
  03/01/10     Annual Information Returns for reporting interest, dividends, rents, commissions, etc. to IRS
                    (Forms 1096/1099)
  03/01/10     Transmittal of Tax Statements (W-2) to Ohio (Form IT-3)
  03/01/10     Employer's City Annual Withholding Reconciliation (Form W-3) with W-2's
  03/01/10     Transmittal of Income Tax Statements (W-2) to Social Security Administration
                    (Form W-3)
  03/01/10     U.S. Individual Income Tax Return for Farmers (unless 2009 quarterly estimates were filed)
  03/15/10     Ohio, School District and City Income Tax Withheld during February (Monthly filers)
  03/15/10     2009 U.S. Corporation Income Tax Return (Form 1120/1120S) for calendar year
  03/15/10     Payment of accrual pension and profit sharing contributions for 12/31/09 corporate year
                    ends, unless extend tax return
  03/23/10     Sales Tax Return for tax collected in February (Monthly filers)
     
The following are the deposit requirements for withheld federal income and FICA/Medicare taxes 
and employer's share of FICA/Medicare taxes:

1. If total taxes for the quarter are less than $1,000, the taxes may be paid to the IRS with Form 941, or you
    may deposit them at your bank by the end of the month following the quarter.

2. Most employers will be a "monthly depositor" or "semi-weekly depositor". Your status will be determined
    annually and the IRS will notify employers before each calendar year what their status will be.

    A monthly depositor must deposit withholdings on or before the 15th day of the month following the month
    of withholding. Generally, a new employer will be a monthly depositor until it meets the semi-weekly deposit 
    rules.

    A "semi-weekly depositor" must deposit taxes on a Wednesday or a Friday. For paydays on Wednesday, 
    Thursday or Friday, the deposit will be due by the Wednesday following payday. For all other paydays, the 
    deposit will be due by the Friday following payday. If you always deposit your taxes within three banking 
    days after payday, you will always meet the "semi-weekly" rule.

* The above dates generally refer to Ohio employers and taxpayer.