Fall 2009 issue of Horizons

Raise Your Expectations.

One North Brentwood St. Louis, Missouri 63105

Certno.XXX-XXX-XXXX

Timely Reminders

December 15, 2009 CORPORATIONS: Deposit the fourth installment of estimated income tax for 2009. A worksheet, Form 1120-W, is available to help you estimate your tax for the year. December 31, 2009 Individuals and cash basis corporations must pay amounts they intend to deduct on their 2009 tax returns. Examples include the fourth quarter state estimated tax payments, which would otherwise be due January 15, 2010. January 15, 2010 INDIVIDUALS: Use Form 1040-ES to make a payment of your fourth quarter estimated tax for 2009 if you did not pay your income tax for the year through withholding. February 1, 2010 INDIVIDUALS: If you did not pay your last installment of estimated tax by January 15, you may choose (but are not required) to file your income tax return (Form 1040) for 2009 by February 1.

ALL BUSINESSES: Provide annual information statements to recipients of certain payments you made during 2009 on Form 1099 or other information returns.

ALL EMPLOYERS: Provide your employees their copies of Form W-2 for 2009. Social Security, Medicare and withheld income tax are included on Form 941 for the fourth quarter of 2009. Remit any undeposited tax.

FEDERAL UNEMPLOYMENT TAX: File Form 940 for 2009.

February 15, 2010 INDIVIDUALS: If you claimed exemption from income tax withholding last year on the Form W-4 you gave to your employer, you must file a new Form W-4 by this date to continue your exemption for another year. March 1, 2010 ALL BUSINESSES: File 2009 Form W-3, “Transmittal of Wage and Tax Statements,” with Copy A of Forms W-2 you issued in 2009. File information returns (Forms 1099) for certain payments made in 2009.

“Under U.S. Treasury Department guidelines, we hereby inform you that any tax advice contained in this communication is not intended or written to be used, and cannot be used by you for the purpose of avoiding penalties that may be imposed on you by the Internal Revenue Service, or for the purpose of promoting, marketing or recommending to another party any transaction or matter addressed within this tax advice. Further, RubinBrown LLP imposes no limitation on any recipient of this tax advice on the disclosure of the tax treatment or tax strategies or tax structuring described herein.”