Employee Login Cornick, Garber & Sandler, LLP Home - Cornick, Garber & Sandler, LLP News Contact Us Site Map

 
Home > Resources > Tax Calendar: January 2002


Resources

       Tax Calendar
            January 2002

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


Pick a date:
Various, 2, 3, 4, 9, 11, 15, 16, 18, 21, 24, 25, 30, 31, *15, Payroll Taxes: 2002

Various Dates, January 2002 Back to Top
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, January 2002 Back to Top
Federal NYS NYC NJ Conn  
    x     Real Estate Tax - 3rd quarter 2001-2002 payable without penalty and interest through January 15, 2002.
      x   Gross Income Tax - Weekly payers must electronically remit income taxes withheld for December 23-29, 2001.

3, January 2002 Back to Top
Federal NYS NYC NJ Conn  
x         Semiweekly Depositors - Deposit payroll taxes withheld for December 26-28, 2001 (Form 8109).

4, January 2002 Back to Top
Federal NYS NYC NJ Conn  
x         Semiweekly Depositors - Deposit payroll taxes withheld for December 29, 2001 - January 1, 2002 (Form 8109).

9, January 2002 Back to Top
Federal NYS NYC NJ Conn  
x         Semiweekly Depositors - Deposit payroll taxes withheld for December 29, 2001 - January 1, 2002 (Form 8109).
      x   Gross Income Tax - Weekly payers must electronically remit income taxes withheld for December 30, 2001 - January 5, 2002 (Form 8109).

11, January 2002 Back to Top
Federal NYS NYC NJ Conn  
x         Semiweekly Depositors - Deposit payroll taxes withheld for January 5-8, 2002 (Form 8109).

15, January 2002 Back to Top
Federal NYS NYC NJ Conn  
x x x     Personal income and New York City unincorporated business income tax - Balance of 2001 estimated tax due by individuals who have previously made declarations. Payment of estimated tax in full by individuals who are first required to make declarations for 2001.
    x     Partnership unincorporated business income taxes - Balance of 2001 estimated tax due by partnerships who have previously made declarations. Payment of estimated tax in full by partnerships who are first required to make declarations for 2001.
x x x x x *Fiscal year corporation estimated payments due (see below).
      x   Gross Income Tax - Fourth quarter estimate for 2001 is due for those who pay their tax on an estimated basis (Form NJ 1040-ES).

16, January 2002 Back to Top
Federal NYS NYC NJ Conn  
x         Semiweekly Depositors - Deposit payroll taxes withheld for January 9-11, 2002 (Form 8109).
      x   Gross Income Tax - Weekly payers must electronically remit income taxes withheld for January 6-12, 2002.

18, January 2002 Back to Top
Federal NYS NYC NJ Conn  
x         Semiweekly Depositors - Deposit payroll taxes withheld for January 12-15, 2002 (Form 8109).

21, January 2002 Back to Top
Federal NYS NYC NJ Conn  
  x       Sales and Use Tax - File monthly return and remit tax due for December 2001 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).
      x   Sales and Use Tax - Quarterly returns and payments are due (Form ST-50).

23, January 2002 Back to Top
Federal NYS NYC NJ Conn  
      x   Gross Income Tax - Weekly payers must electronically remit income taxes withheld for January 13-19, 2002.

24, January 2002 Back to Top
Federal NYS NYC NJ Conn  
x         Semiweekly Depositors - Deposit payroll taxes withheld for January 16-18, 2002 (Form 8109).

25, January 2002 Back to Top
Federal NYS NYC NJ Conn  
x         Semiweekly Depositors - Deposit payroll taxes withheld for January 19-22, 2002 (Form 8109).

30, January 2002 Back to Top
Federal NYS NYC NJ Conn  
x         Semiweekly Depositors - Deposit payroll taxes withheld for January 23-25, 2002 (Form 8109).
      x   Gross Income Tax - Weekly payers must electronically remit income taxes withheld for January 20-26, 2002.

31, January 2002 Back to Top
Federal NYS NYC NJ Conn  
x         File the fourth quarter 2001 payroll tax return (Form 941).
x         Distribute Form W-2 Wage and Tax Statement to all employees and Form 1099 for commissions, interest and dividends paid in 2001.
x         File Forms W-2, W-3, 1099 and 1096 with the Social Security Administration and the IRS.
  x       File Form NYS-45, Quarterly Combined Withholding and Wage Reporting and Unemployment Insurance Return:
  1. 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.
  2. 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.
  3. Report and remit unemployment insurance for the quarter ended December 31, 2001.
  4. Report annual wage and withholding totals in Part C - Employee Wage and Withholding Information.
      x   File Form NJ-927 - Employer’s Quarterly Report and remit withholding tax for the following periods:
  1. December 2001 if the amount withheld exceeds $500 in the month.
  2. October 1 - December 31, 2001 if the amount withheld is less than $500 in each month of the quarter.
  3. Report and remit unemployment and disability insurance for the quarter ended December 31, 2001.
        x Unemployment Insurance - File Form UC-2, quarterly return and remit the contribution due for the fourth quarter of 2001.
x         Unemployment Insurance - File the 2001 annual return (Form 940) and remit payment of the balance of the tax due for 2001 (Form 8109).
      x   File Form WR-30 - Employer Report of Wages Paid for the quarter ended December 31, 2001.
        x File Form CT-941 - Connecticut Quarterly Reconciliation of Withholding for the quarter ended December 31, 2001.
        x File CT-W3, Connecticut Annual Reconciliation of Withholding with copies of Federal Form W-2.
        x Monthly Sales and Use Tax - Return and payment for the month of December 2001 are due if the liability for the year ended September 30, 2001 was more than $4,000.
        x Quarterly Sales and Use Tax - Return and payment for the fourth quarter of 2001 are due if the liability for the year ended September 30, 2001 was less than $4,000.

*15, January 2002 Back to Top
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. January 31, 2002
3rd
Est.		 3rd Est. 3rd Est. 3rd Est. 3rd Est. April 30, 2002
2nd
Est.		 2nd Est. 2nd Est. 2nd Est. 2nd Est. July 31, 2002
1st
Est.		     1st Est.   September 30, 2002
        1st Est. October 31, 2002


PAYROLL TAXES: 2002

Social Security, Medicare and Unemployment Insurance:

Beginning January 1, 2002, the wage base for the FICA tax has been increased. The wage base is $84,900 for social security tax and there is no limit for medicare hospitalization insurance. For social security, the tax rate is 6.2% each for employees and employers. Accordingly, the maximum amount of social security tax to be withheld from an employee in 2002 is $5,263.80 as compared with $4,984.80 for 2001. For medicare hospitalization insurance, the rate is 1.45% each for employees and employers, which is to be applied to all wages paid in 2002.

The Federal Unemployment Insurance (FUI) rate remains at 0.8% in 2002. The taxable wage bases will be as follows:

  Federal
California
New York State
New Jersey
Connecticut
Pennsylvania
 $ 7,000
$ 7,000
$ 8,500
$ 23,500
$ 15,000
$ 8,000

Back to Top

  
Overview

Tax Calendar

Financial Calculators

Business Links
 		 


Copyright © 2002 Cornick, Garber & Sandler, LLP. All Rights Reserved.
Please read our Privacy Policy.