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      Tax Calendar
            October 2002

2002 Tax Calendars	2003 Tax Calendars
January	February	March	April	May	June
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Various, 1, 2, 4, 9, 11, 15, 16, 17, 18, 21,p 23, 25, 30, 31, *15

Various Dates, October 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).

1, October 2002

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Federal	NYS	NYC	NJ	Conn
		x			Real Estate Tax - 2nd quarter 2002-2003 payable without penalty and interest through October 15, 2002.

2, October 2002

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Federal	NYS	NYC	NJ	Conn
x					Semiweekly depositors - deposit payroll taxes withheld for September 25-27, 2002 (Form 8109).
			x		Gross Income Tax - Weekly payers must electronically remit income taxes withheld for September 22-28, 2002.

4, October 2002

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Federal	NYS	NYC	NJ	Conn
x					Semiweekly depositors - deposit payroll taxes withheld for September 28-October 1, 2002 (Form 8109).

9, October 2002

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Federal	NYS	NYC	NJ	Conn
x					Semiweekly depositors - deposit payroll taxes withheld for October 2-4, 2002 (Form 8109).
			x		Gross Income Tax - Weekly payers must electronically remit income taxes withheld for September 29 - October 5, 2002.

11, October 2002

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Federal	NYS	NYC	NJ	Conn
x					Semiweekly depositors - deposit payroll taxes withheld for October 5-8, 2002 (Form 8109).

15, October 2002

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Federal	NYS	NYC	NJ	Conn
x					Monthly depositors - deposit payroll taxes withheld for September 2002 (Form 8109).
x	x	x	x	x	*Fiscal year corporation estimated payments due (see below).

16, October 2002

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Federal	NYS	NYC	NJ	Conn
			x		Gross Income Tax - Weekly payers must electronically remit income taxes withheld for October 6-12, 2002.

17, October 2002

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Federal	NYS	NYC	NJ	Conn
x					Semiweekly depositors - deposit payroll taxes withheld for October 9-11, 2002 (Form 8109).

18, October 2002

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Federal	NYS	NYC	NJ	Conn
x					Semiweekly depositors - deposit payroll taxes withheld for October 12-15, 2002 (Form 8109).

21, October 2002

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Federal	NYS	NYC	NJ	Conn
			x		Sales and Use Tax - Quarterly returns and payments are due (Form ST-51).
	x				Sales and Use Tax - File monthly return and remit tax due for September 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).

23, October 2002

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Federal	NYS	NYC	NJ	Conn
x					Semiweekly depositors - deposit payroll taxes withheld for October 16- 18, 2002 (Form 8109).
			x		Gross Income Tax - Weekly payers must electronically remit income taxes withheld for October 13-19, 2002.

25, October 2002

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Federal	NYS	NYC	NJ	Conn
x					Semiweekly depositors - deposit payroll taxes withheld for October 19-22, 2002 (Form 8109).

30, October 2002

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Federal	NYS	NYC	NJ	Conn
x					Semiweekly depositors - deposit payroll taxes withheld for October 23-25, 2002 (Form 8109).
			x		Gross Income Tax - Weekly payers must electronically remit income taxes withheld for October 20-26, 2002.

31, October 2002

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Federal	NYS	NYC	NJ	Conn
				x	Monthly Sales and Use Tax - Return and payment for the month of September 2002 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 third quarter 2002 are due if the liability for the year ended September 30, 2001 was less than $4,000.
x					File the third quarter 2002 payroll tax return (Form 941).
x					Deposit (Form 8109) or remit (check payable to IRS) with Form 941, the payroll taxes withheld for the third quarter of 2002 if the employer’s liability for the quarter is less than $2,500.
x					Deposit (Form 8109) the third quarter 2002 unemployment tax (Form 940) if the employer’s cumulative tax liability exceeds $100 at the end of the quarter.
				x	Unemployment Insurance - File Form UC-2, quarterly return, and remit the contribution due for the third quarter of 2002.
	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 September 30, 2002.
			x		File Form NJ-927, Employer’s Quarterly Report and remit withholding tax for the following periods: September 2002 if the amount withheld exceeds $500 in a month. June 1 - September 30, 2002 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 September 30, 2002.

*15, October 2002

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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.	October 31, 2002
3rd Est.	3rd Est.	3rd Est.	3rd Est.	3rd Est.	January 31, 2003
2nd Est.	2nd Est.	2nd Est.	2nd Est.	2nd Est.	April 30, 2003
1st Est.			1st Est.		June 30, 2003
				1st Est.	July 31, 2003