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            December 2002

2002 Tax Calendars	2003 Tax Calendars
January	February	March	April	May	June
July	August	September	October	November	December

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Various, 2, 4, 6, 11, 13, 16, 18, 20, 26, 30, 31, *16, *Client Notice

Various Dates, December 2002

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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).

2, December 2002

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Federal	NYS	NYC	NJ	Conn
x					Semiweekly depositors - deposit payroll taxes withheld for November 23-26, 2002 (Form 8109).

4, December 2002

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Federal	NYS	NYC	NJ	Conn
x					Semiweekly depositors - deposit payroll taxes withheld for November 27-29, 2002 (Form 8109).
			x		Gross Income Tax - Weekly payers must electronically remit income taxes withheld for November 25 - 30, 2002.

6, December 2002

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Federal	NYS	NYC	NJ	Conn
x					Semiweekly depositors - deposit payroll taxes withheld for November 30 - December 1, 2002 (Form 8109).

11, December 2002

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Federal	NYS	NYC	NJ	Conn
x					Semiweekly depositors - deposit taxes withheld for December 4-6, 2002 (Form 8109).
			x		Gross Income Tax - Weekly payers must electronically remit income taxes withheld for December 1-7, 2002.

13, December 2002

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Federal	NYS	NYC	NJ	Conn
x

16, December 2002

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Federal	NYS	NYC	NJ	Conn
x					Monthly depositors - deposit payroll taxes withheld for November 2002 (Form 8109).
			x		Gross Income Tax - Remit withholding tax for November 2002 if the amount withheld exceeds $500 in a month (Form NJ-500).
x	x	x	x	x	Corporate Income Tax - Payment of the fourth and final installment of 2002 calendar year corporations' estimated income tax liability is due (Form 8109).
x	x	x	x	x	*Fiscal year corporation estimated payments due (see below).

18, December 2002

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Federal	NYS	NYC	NJ	Conn
x					Semiweekly depositors - deposit payroll taxes withheld for December 11-13, 2002 (Form 8109).
			x		Gross Income Tax - Weekly payers must electronically remit income taxes withheld for December 8-14, 2002.

20, December 2002

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Federal	NYS	NYC	NJ	Conn
	x				Sales and Use Tax - File monthly return and remit tax due for November 2002 to N.Y.S. Sales Tax Bureau if you had taxable receipts of $300,000 or more in any of the four immediately preceding quarters (Form ST-809). In addition, file quarterly return on Form ST-810.
	x				Sales and Use Tax - File quarterly return and remit tax due for September - November 2002 to N.Y.S. Sales Tax Bureau if your taxable receipts were less than $300,000 in all of the four immediately preceding quarters (ST-100).
			x		Sales and Use Tax - Remittance statements and payments are due for taxpayers whose monthly liability exceeds $500 (Form ST-51).
		x			Commercial Rent Tax - File quarterly return and remit tax due for September - November 2002 to New York City Department of Finance.
x					Semiweekly depositors - deposit payroll taxes withheld for December 14-17, 2002 (Form 8109).

26, December 2002

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Federal	NYS	NYC	NJ	Conn
			x		Gross Income Tax - Weekly payers must electronically remit income taxes withheld for December 15-21, 2002.
x					Semiweekly depositors - deposit payroll taxes withheld for December 18 - 20, 2002 (Form 8109).

30, December 2002

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Federal	NYS	NYC	NJ	Conn
x					Semiweekly depositors - deposit payroll taxes withheld for December 21 - 24, 2002 (Form 8109).

31, December 2002

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Federal	NYS	NYC	NJ	Conn
				x	Monthly Sales and Use Tax - Return and payment for the month of November 2002 are due if the liability for the year ended September 30, 2002 was more than $4,000.

*16, December 2002

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Federal	NYS	NYC	NJ	Conn
					*Fiscal year taxpayers - Estimated payments for the fiscal year ended:
3rd Est.	3rd Est.	3rd Est.	3rd Est.	3rd Est.	March 31, 2003
2nd Est.	2nd Est.	2nd Est.	2nd Est.	2nd Est.	June 30, 2003
1st Est.			1st Est.		August 31, 2003
				1st Est.	September 30, 2003

*Client Notice: November 20, 2002

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TO OUR CLIENTS:

Enclosed please find your December Tax Calendar. We hope you find it helpful.

The Internal Revenue Service requires that filers of a certain number of information returns must file those returns using magnetic media. Filers with 250 or more Forms W-2, 1098, 1099 series, including 1099-R, 1099-MISC, 1099-DIV or 1099-INT, are required to use magnetic media for filing those forms. Persons who are required to file returns on magnetic media and who fail to do so may be subject to a $50.00 per return penalty unless an approved waiver is obtained from the Internal Revenue Service.

Filers required to use magnetic tape to file various Forms 1099 with the Internal Revenue Service must obtain approval of the data formats prior to submitting the reports. Approval may be obtained by filing Form 4419. A waiver of the magnetic filing requirements, in a case of hardship based on the increased costs, may be requested by filing Form 8508 at least 45 days before the returns are due. A request for an extension of time to file on magnetic media may be made by filing Form 8809.

There is no longer any requirement to obtain prior consent from the Social Security Administration before filing Forms W-2 on magnetic media.

In addition, New York State requires that filers of 250 or more wage and tax statements submit Forms IT-2102 on magnetic media.

If you need copies of the various forms which may be required or any additional information, please call us.

CORNICK, GARBER & SANDLER, LLP