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Due Date 

Type of Tax (Form)   

04/15/09   Ohio and School District Income Tax Withheld during March (Monthly filers)   *
04/15/09    Gift Tax Return for taxable gifts made in 2008 (Form 709)   
04/15/09   2008 U.S. Individual Income Tax Return (Form 1040)
04/15/09   2008 Ohio Individual Income Tax Return (Form IT-1040)  *
04/15/09    2008 School District Income Tax Return (Form SD-100)
04/15/09   2008 Findlay Income Tax Return
04/15/09   First installment 2009 Estimated U.S., Ohio, School District and City Individual Income  
     Taxes (Form 1040ES, IT-1040ES, SD-100ES)
04/15/09 2008 U.S. Partnership Return of Income (Form 1065)
04/23/09 Sales Tax Return for tax collected in March (Monthly filers)  *
04/30/09  All first quarter, 2009 payroll tax reports:
   Federal withheld income tax and FICA/Medicare taxes (Form 941) 
       Federal unemployment tax if over $500     
      (deposit with coupon; check 940 box; or submit electronically)
       State unemployment tax (Form JFS-66111)   *
       Ohio Withheld income Tax (Form IT-501) (quarterly filers)
       City Withheld Income Tax (Form W-1)   
   School District Tax Withheld (Form SD-101) (quarterly filers)
Be sure to make your federal income and FICA withholding tax deposits timely!
Use coupon deposit Form 8109 or do electronically.  (FICA limit:  6.20% X $106,800;
Medicare:  1.45% X all wages).  There are penalties for late deposits!
05/11/09 2009 Commercial Activity Tax (CAT) Return-Quarterly-must be filed electronically
05/15/09  Ohio, School District & City Income Tax Withheld during April (Monthly filers) *  
05/23/09    Sales Tax Return for tax collected in April (Monthly filers)  * 
06/01/09    Final 1/3 installment due on 2009 Ohio Corporation Franchise Taxes for those  
    who have extensions, or Return Form FT-1120
06/15/09  Ohio, School District & City Income Tax withheld during May (Monthly filers)  *
06/15/09  Second installment 2009 Estimated U.S., Ohio, School District and City Individual 
    Income Taxes (Form 1040ES, IT-1040ES, SD-100ES)
06/23/09 Sales Tax Return for tax collected in May (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 $2,500, 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.