Furnish Form 1099 and W-2 to recipients / employees File Form 940 or 940-EZ Annual Federal Unemployment Tax Return File Form 945 for non-payroll withholding (e.g. backup withholding) February 28, 2012

File Forms 109 and 1099 (Copy A) with IRS File Forms W-2 and W-3 with Social Security Administration File ME Form W-3 (Forms W-2 not required by Maine Revenue Services if paper forms filed with Social Security Administration) April 30, July 31, October 31, 2012 and January 2013

Deposit federal unemployment taxes if more than $100 File Form 941 and pay un-deposited tax for prior quarter. Employers with tax liability less than $2,500 per quarter may be able to pay with the return. File ME Form 941, C1 or combined return and pay tax for prior quarter (note: employers can file online at Maine Revenue Services website – click on “Other sites” above) and pay tax due. (If your total withholding last year was $18,000 or more, remit on the semiweekly system. Send your payment with form 900ME.)

By 15th of each month (if a monthly depositor)

Deposit federal withholding, social security and Medicare tax on wage payments made in prior month. Semiweekly or next day depositors – refer to Circular E.