Businesses - File information returns (Form 1099) for certain payments you made during 2008. These payments are described under February 2. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the 2008 Instructions for Forms 1099, 1098, 5498 and W-2G for information on what payments are covered, how much the payment must be before a return is required, what form to use, and extensions of time to file.

If you file Forms 1098, 1099, or W-2G electronically (not by magnetic media), your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms will still be February 2.

Employers - file Form W-3, Transmittal of Wage and Tax statements, along with Copy A of all the Forms W-2 you issued for 2008.

If you file Forms 1098, 1099, or W-2G electronically (not by magnetic media), your due date for filing them with the SSA will be extended to March 31. The due date for giving the recipient these forms will still be February 2.

Employers - with employees who work for tips. File Form 8027, Employers Annual Information Return of Tip Income and Allocated Tips. Use Form 8027-T, Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips, to summarize and transmit Forms 8027 if you have more than one establishment. If you file Forms 8027 electronically (not by magnetic tape), your due date for filing them with the IRS will be extended to March 31.

Payers of Gambling Winnings - File Form 1096, Annual Summary and transmittal of U.S. Information Returns, along with Copy A of all the Forms W-2G you issued for 2008. If you file Forms W-2G electronically (not by magnetic tape), your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms remains February 2.

Farmers and Fishermen - File your 2008 income tax return (Form 1040 ) and pay any tax due. However, you have until April 15 to file if you paid your 2008 estimated tax by January 15, 2009.

Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in February.

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

Corporations - File a 2008 calendar year income tax return (Form 1120 or 1120-A) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.

S Corporations - File a 2008 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder's Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time fo file the return, file Form 7004 and deposit what you estimate you owe.

Electing Large Partnerships - Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership. This due date is effective for the first March 15 following the close of the partnership's tax year. The due date of March 16 applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 8736 or Form 8800.