PLAN REPORTING CALENDAR: ALL PLANS

DUE DATE

DOCUMENT

FORM

WHO FILES

FURNISHED TO

1/31/10

Statement of participant's account balance as of 12/31/09 and account activity in SIMPLE during 2009

Any written format

Trustee of SIMPLE or issuer of annuity for SIMPLE IRA

Participant

2/1/10 ( however, if deposits were made in full payment of the taxes for the year by January 31, 2010, the employers have 10 more calendar days to file the return)

Report of income tax amounts withheld from nonqualified plan payments that are treated as wages and reported on Form W-2

944

Small employers that are notified by the Internal Revenue to file Form 944 instead of Form 941

Internal Revenue Service

2/1/10

Report of 2009 distributions from a nonqualified deferred compensation or nongovernmental 457(b) plan (except for distributions from a commercial annuity or to a deceased employee's beneficiary, which are reported on Form 1099-R) or a prior year deferral under a nonqualified or 457(b) plan that became taxable for Social Security and Medicare taxes this year because there is no longer a substantial risk of forfeiture of the recipient's right to the deferred amount

W-2 (Box 1 and Box 11 or Boxes 3, 5, and 11)

Employer

Recipient of nonqualified plan distributions

2/1/10

Statement of amounts includible in gross income (and treated as wages) that an employee has actually or constructively received during 2009 under a nonqualified deferred compensation plan that does not meet the requirements of Code Sec. 409A

W-2 (Box 1 and Box 12 using Code Z)

Employer

Participant in nonqualified deferred compensation plan subject to Code Sec. 409A

2/1/10

Statement of amounts includible in gross income (and not treated as wages) that a nonemployee has actually or constructively received during 2009 under a nonqualified deferred compensation plan that does not meet the requirements of Code Sec. 409A

1099-MISC (Box 7 and Box 15b)

Payer

Nonemployee recipient

2/1/10

Report of designated Roth contributions to 401(k) and 403(b) plans

W-2 (Boxes 1, 3, and 5, and Box 12 using Codes AA and BB)

Employer

Participant in 401(k) and 403(b) plans

2/1/10

Report of elective deferrals to 401(k) plans, 403(b) plans, and salary reduction SEPs, elective deferrals and employer contributions to 457(b) deferred compensation plans, and employee salary reduction contributions to SIMPLEs

W-2 (Box 12, using Codes D, E, F, G, and S, respectively)

Employer

Plan participants

2/1/10

Report of taxable cost of group term life insurance over $50,000, nontaxable sick pay, 20% excise tax on excess golden parachute payments, nontaxable substantiated employee business expense reimbursements, excludable moving expense reimbursements paid directly to the employee, employer contributions to Archer MSA, adoption benefits, income from exercise of nonstatutory stock options, and employer contributions to HSA

W-2 (Box 12, using Codes C, J, K, L, P, R, T, V, and W, respectively)

Employer

Employees

2/1/10

Statement for recipient of total distribution or periodic or installment payments from profit-sharing, retirement plan, or individual retirement arrangement (IRA) for calendar year 2009

1099-R (Copy B and C)

Payer of distribution under the following plans: defined benefit, money purchase, profit-sharing, stock bonus, annuity, multiemployer, collectively-bargained, IRA, Roth IRA, SIMPLE, SEP, and nonqualified (but only if the distribution is from a commercial annuity or to a deceased employee's beneficiary; otherwise, report nonqualified plan distributions on Form W-2, not Form 1099-R)

Recipient of distribution

2/1/10 (or by 2/10/10 if deposits were made on time in full payment of the taxes for the year)

Report of income tax amounts withheld from plan payments

945

Employer, plan administrator, or other payer under following plans: defined benefit, money purchase, profit-sharing, stock bonus, annuity, multiemployer, collectively-bargained, IRA, and nonqualified (but only with respect to a distribution from a commercial annuity or to a deceased employee's beneficiary, otherwise, use Form 941)

Internal Revenue Service;

2/1/10

Statement of fair market value of IRA, Roth IRA, or SEP participant's account balance as of 12/31/09

Any written format

Custodian, trustee, or issuer of IRA, Roth IRA, or SEP

Participant

2/1/10

Report of payments under a long-term care insurance contract and accelerated death benefits paid under life insurance contracts, including payments by a viatical settlement provider

Copy B of Form 1099-LTC (or substitute statement) to policyholder; Copy C of Form 1099-LTC (or substitute statement) to insured

Payer of any long-term care benefits, including accelerated death benefits

Insured and policyholder

2/1/10

Report of distributions from health savings accounts (HSAs) and medical savings accounts (MSAs)

Copy B of Form 1099-SA (or substitute statement)

Payer of distribution from HSA or MSA

Recipient

2/1/10

If a minimum distribution from an IRA is required for 2010 and the IRA owner is alive at the beginning of 2010, a statement must be provided of either the amount of the required distribution and the date it must be distributed or a statement that a minimum distribution is required and the date by which it must be distributed and an offer to furnish upon request a calculation of the required amount. The statement must also inform the IRA owner that the trustee will be reporting to the IRS that the IRA owner must receive a required minimum distribution for the calendar year

None prescribed

Trustee, custodian, or issuer of IRA as of December 31, 2009

IRA owner, surviving spouse of deceased IRA owner if spouse is sole beneficiary and elects to treat the IRA as the spouse's own IRA

No later than 2/1/10

Request for extension of time to file Form 1099-R (paper forms or electronically)

8809

Payer of total distributions or periodic or installment payments under the following plans: defined benefit, money purchase, profit-sharing, annuity, multiemployer, collectively bargained, IRA, Roth IRA, nonqualified (but only if the distribution is from a commercial annuity or to a deceased employee's beneficiary; otherwise, report nonqualified plan distributions on Form W-2, not Form 1099-R), SEPs and SIMPLEs

Internal Revenue Service,

3/1/10 along with transmittal Form 1096 (for paper forms only)
3/31/10 if filed electronically

Copy A of statement of amounts includible in gross income (and not treated as wages) that a nonemployee has actually or constructively received during 2009 under a nonqualified deferred compensation plan that does not meet the requirements of Code Sec. 409A

1099-MISC (Box 7 and Box 15b)

Payer

Internal Revenue Service

3/1/10 along with transmittal Form 1096 (for paper forms only)
3/31/10 if filed electronically

Copy A of statement for recipient of total distribution or periodic or installment payments from profit-sharing, retirement plan, or individual retirement arrangement (IRA) for calendar year 2009

1099-R

Payer of distribution under the following plans: defined benefit, money purchase, profit-sharing, stock bonus, annuity, multiemployer, collectively-bargained, IRA, Roth IRA, nonqualified (but only if the distribution is from a commercial annuity or to a deceased employee's beneficiary, otherwise, report nonqualified plan distributions on Form W-2, not Form 1099-R), SEPs and SIMPLEs

Internal Revenue Service

3/1/10 along with transmittal Form 1096 (for paper forms only)
3/31/10 if filed electronically

Report of payments under a long-term care insurance contract and accelerated death benefits paid under life insurance contracts, including payments by a viatical settlement provider

1099-LTC (Copy A)

Payer of any long-term care benefits, including accelerated death benefits

Internal Revenue Service

3/1/10 along with transmittal Form 1096 (for paper forms only)
3/31/10 if filed electronically

Report of distributions from health savings accounts (HSAs) and medical savings accounts (MSAs)

1099-SA (Copy A)

Payer of distribution from HSA or MSA

Internal Revenue Service

3/1/10 along with transmittal Form W-3
3/31/10 if filed electronically

Copy A of statement of amounts includible in gross income that an employee has actually or constructively received during 2008 under a nonqualified deferred compensation plan that does not meet the requirements of Code Sec. 409A (Box 1 and Box 12, using Code Z)

W-2

Employer

Social Security Administration

3/1/10 along with transmittal Form W-3
3/31/10 if filed electronically

Copy A of report of designated Roth contributions to 401(k) plans and 403(b) plans

W-2

Employer

Social Security Administration

3/1/10 along with transmittal Form W-3
3/31/10 if filed electronically

Copy A of report of elective deferrals to 401(k) plans, 403(b) plans, and salary reduction SEPs, elective deferrals and employer contributions to 457(b) deferred compensation plans, employee salary reduction contributions to SIMPLEs

W-2

Employer

Social Security Administration

3/1/10 along with transmittal Form W-3
3/31/10 if filed electronically

Copy A of report of taxable cost of group term life insurance over $50,000, nontaxable sick pay, 20% excise tax on excess golden parachute payments, nontaxable substantiated employee business expense reimbursements, excludable moving expense reimbursements paid directly to the employee, employer contributions to Archer MSA, adoption benefits, income from exercise of nonstatutory stock options, and employer contributions to HSA

W-2

Employer

Social Security Administration

3/1/10

Estimated flat-rate premium payment for plan year beginning 1/1/10 (2010 plan year)

PBGC Comprehensive Premium Filing (formerly, Form 1-ES)

Administrator of defined benefit or other plan subject to ERISA Title IV, which has at least 500 participants for whom flat-rate premiums were payable for the plan year preceding the premium payment year

Pension Benefit Guaranty Corporation (PBGC) online at PBGC's website

3/1/10

Report for multiple employer welfare arrangements (MEWAs) and certain entities claiming exception (ECEs)

EBSA Form M-1

Administrator of MEWA that offers medical care to the employees of two or more employers (including one or more self-employed individuals) and administrator of ECE if the ECE originated at any time within 3 years before the annual filing due date

Employee Benefits Security Administration

3/15/10

Withholding statement for nonresident alien recipient of pension or lump-sum distribution for calendar year 2009 (paper or electronically)

1042-S

Payer of annuity or pension payments under the following plans: defined benefit, money purchase, profit-sharing, stock bonus, annuity, multiemployer, collectively-bargained, and nonqualified,

Internal Revenue Service with Form 1042; copy to recipient of distribution

3/31/10 (for 2008 excesses)

Return for payment of excise tax for excess contributions and excess aggregate contributions (see discussion at ¶5440 and ¶5460)

5330

Employer who made excess contributions to plan maintaining cash or deferred arrangement; employer who made excess aggregate contributions under employee and matching employer contribution rules

Internal Revenue Service

Floating Dates

Within 90 days after employee becomes a participant or beneficiary, or, if later, within 120 days after the plan becomes subject to the reporting and disclosure requirements

Summary plan description (SPD) and statement of ERISA rights

None prescribed

Administrator of following plans: defined benefit, money purchase, profit-sharing, stock bonus, annuity, multiemployer, collectively-bargained, employer-sponsored IRA, welfare, and nonqualified (other than unfunded excess benefit plans)

Each participant or beneficiary, to the Dept. of Labor only upon request

Within 210 days after the end of the appropriate plan year— generally, every 5 years if there are plan amendments but, if no plan amendments, every 10 years

Updated summary plan description

None prescribed

Administrator of following plans: defined benefit, money purchase, profit-sharing, stock bonus, annuity, multiemployer, collectively-bargained, employer-sponsored IRA, welfare, and nonqualified (other than unfunded excess benefit plans)

Participants and beneficiaries, and effective 8/5/97, to the Dept. of Labor only upon request

Not later than 210 days after the end of the plan year in which a change to the plan is adopted

Summary of material modifications (SMMs) or changes in information made during 2009 and not included in a timely summary plan description

None prescribed

Administrator of the following plans: defined benefit, money purchase, profit-sharing, stock bonus, annuity, multiemployer, collectively-bargained, employer-sponsored IRA, welfare, and nonqualified

Participants and beneficiaries, and effective 8/5/97, to the Dept. of Labor only upon request