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      Tax Calendar
            April 2003

2002 Tax Calendars	2003 Tax Calendars
January	February	March	April

Pick a date:
Various, 1, 2, 4, 9, 11, 15, 16, 18, 21, 23, 25, 30, *15

Various Dates, April 2003

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Federal	NYS	NYC	NJ	Conn
	x	x			Remit income taxes withheld within three (or five) business days to New York State Income Tax following the payment of a payroll if your cumulative outstanding liability is $700 or more (Form NYS-1).
				x	Remit Connecticut income taxes withheld whenever you are required to make a deposit of federal withholding tax (Form CT-WH).

1, April 2003

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Federal	NYS	NYC	NJ	Conn
		x			Real Estate Tax - 4th quarter 2002 - 2003 payable without penalty and interest through April 15, 2003.

2, April 2003

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Federal	NYS	NYC	NJ	Conn
x					Semiweekly depositors - Deposit payroll taxes withheld for March 26-28, 2003 (Form 8109).
			x		Gross Income Tax - Weekly payers must electronically remit income taxes withheld for March 23-29, 2003.

4, April 2003

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Federal	NYS	NYC	NJ	Conn
x					Semiweekly depositors - Deposit payroll taxes withheld for March 29-April 1, 2003 (Form 8109).

9, April 2003

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Federal	NYS	NYC	NJ	Conn
x					Semiweekly depositors - Deposit payroll taxes withheld for April 2-4, 2003 (Form 8109).
			x		Gross Income Tax - Weekly payers must electronically remit income taxes withheld for March 30 - April 5, 2003.

11, April 2003

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Federal	NYS	NYC	NJ	Conn
x					Semiweekly depositors - Deposit payroll taxes withheld for April 5-8, 2003 (Form 8109).

15, April 2003

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Federal	NYS	NYC	NJ	Conn
x					Monthly depositors - Deposit payroll taxes withheld for March 2003 (Form 8109).
x	x	x	x	x	Individual Income Tax - File returns and make payment of all 2002 unpaid individual income tax liabilities. The first installment payments of 25% of 2003 estimated income tax liabilities are due.
x					Corporation Income Tax - Calendar year corporations are required to make first installment payment of 25% of the 2003 estimated corporate income tax liability (Form 8109).
x	x	x			Partnership returns for 2002 calendar year taxpayers are due.
		x			Unincorporated Business Tax - File return and make payment of any 2002 unpaid tax liability. Declaration of 2003 UBT tax liability and the first installment payment of 25% is due.
x	x	x	x	x	*Fiscal year corporation estimated payments due (see below).

16, April 2003

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Federal	NYS	NYC	NJ	Conn
x					Semiweekly depositors - Deposit payroll taxes withheld for April 9-11, 2003 (Form 8109).
			x		Gross Income Tax - Weekly payers must electronically remit income taxes withheld for April 6-12, 2003.

18, April 2003

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Federal	NYS	NYC	NJ	Conn
x					Semiweekly depositors - Deposit payroll taxes withheld for April 12-15, 2003 (Form 8109).

21, April 2003

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Federal	NYS	NYC	NJ	Conn
	x				Sales and Use Tax - File monthly return and remit tax due for March 2003 to N.Y.S. Sales Tax Bureau if you have taxable receipts of $300,000 or more in any of the four immediately preceding quarters (Form ST-809).
			x		Sales and Use Tax - Quarterly returns and payments are due.

23, April 2003

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Federal	NYS	NYC	NJ	Conn
x					Semiweekly depositors - Deposit payroll taxes withheld for April 16-18, 2003 (Form 8109).
			x		Gross Income Tax - Weekly payers must electronically remit income taxes withheld for April 13-19, 2003.

25, April 2003

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Federal	NYS	NYC	NJ	Conn
x					Semiweekly depositors - Deposit payroll taxes withheld for April 19-22, 2003 (Form 8109).

30, April 2003

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Federal	NYS	NYC	NJ	Conn
x					Semiweekly depositors - Deposit payroll taxes withheld for April 23-25, 2003 (Form 8109).
			x		Gross Income Tax - Weekly payers must electronically remit income taxes withheld for April 20-26, 2003.
	x	x			File Form NYS-45, Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return: Filers with less than $700 in quarterly withholding tax liability are required to reconcile and pay the taxes withheld and to report quarterly employee wage and withholding information with Form NYS-45. Filers with $700 or more in quarterly withholding tax liability are required to reconcile the taxes withheld on Form NYS-1 and to report quarterly employee wage and withholding information with Form NYS-45. Report and remit unemployment insurance for the quarter ended March 31, 2003.
			x		File Form NJ-927, Employer’s Quarterly Report and remit withholding tax for the following periods: March 2003 if the amount withheld exceeds $500 in the month. January 1 - March 31, 2003 if the amount withheld is less than $500 in each month of the quarter. Report and remit unemployment and disability insurance for the quarter ended March 31, 2003.
x					File the first quarter 2003 payroll tax return (Form 941).
x					Deposit (Form 8109) or remit (check payable to U.S. Treasury) with Form 941 payroll taxes withheld for the first quarter of 2003 if the employer’s liability for the quarter is less than $2,500.
x					Deposit the first quarter 2003 unemployment tax (Form 8109) if the employer’s cumulative tax liability exceeds $100 at the end of the quarter.
				x	File Form CT-941 - Connecticut Quarterly Reconciliation of withholding for the quarter ended March 31, 2003.
				x	Unemployment Insurance - File Form UC-2, quarterly return and remit the contribution due for the first quarter of 2003.
				x	Monthly Sales and Use Tax - Return and payment for the month of March 2003 are due if the liability for the year ended September 30, 2002 was more than $4,000.
				x	Quarterly Sales and Use Tax - Return and payment for the first quarter of 2003 are due if the liability for the year ended September 30, 2002 was less than $4,000.

*15, April 2003

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Federal	NYS	NYC	NJ	Conn
					*Fiscal year taxpayers - Estimated payments for the fiscal year ended:
4th Est.	4th Est.	4th Est.	4th Est.	4th Est.	April 30, 2003
3rd Est.	3rd Est.	3rd Est.	3rd Est.	3rd Est.	July 31, 2003
2nd Est.	2nd Est.	2nd Est.	2nd Est.	2nd Est.	October 31, 2003
1st Est.			1st Est.		December 31, 2003
				1st Est.	January 31, 2004