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January 2012
	Employers - Give your employees their copies of Form W-2 for 2008 by February 2, 2009. If an employee agreed to receive Form W-2 electronically, post it on a website accessible to the employee and notify the employee of the posting by February 2.
	Employers - Stop advance payments of the earned income credit for any employee who did not give you a new Form W-5 for 2009.
	Employees - who work for tips. If you received $20 or more in tips during December, report them to your employer. You can use Form 4070 Employee's Report of Tips to Employer.
	Employers - Social Security, Medicare and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in December 2008. Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in December 2008. Individuals - Make a payment of your estimated tax for 2008 if you did not pay your income tax for the year throught withholding (or did not pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2008 estimated tax. However, you do not have to make this payment if you file your 2008 return (Form 1040) and pay any tax due by February 2, 2009. Farmers and Fishermen - Pay your estimated tax for 2008 using Form 1040-ES. You have until April 15 to file your 2008 income tax return (Form 1040). If you do not pay your estimated tax by January 15, 2009, you must file your 2008 return and pay any tax due by March 2, 2009, to avoid an estimated tax penalty.

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