January 10

Employees who work for tips. If you received $20 or more in tips during December, report them to your employer. You can use Form 4070, Employee's Report of Tips to Employer.

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January 16

Individuals. Make a payment of your estimated tax for 2000 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2000 estimated tax. However, you do not have to make this payment if you file your 2000 return (Form 1040) and pay any tax due by January 31, 2001.

Farmers and fishermen. Pay your estimated tax for 2000 using Form 1040-ES. You have until April 16 to file your 2000 income tax return (Form 1040). If you do not pay your estimated tax by January 16, you must file your 2000 return and pay any tax due by March 1, 2001, to avoid an estimated tax penalty.

Trusts, calendar-year estates and certain residuary trusts. Final installment of 2000 estimated tax (Form 1041-ES) by trusts, calendar-year estates and certain residuary trusts in existence more than two years, unless Form 1041 is filed and taxes are paid in full by January 31, 2001.

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January 31

Individuals. File your income tax return (Form 1040) for 2000 if you did not pay your last installment of estimated tax by January 16. Filing your return and paying any tax due by January 31 prevents any penalty for late payment of the last installment.

All businesses. Give annual information statements to recipients of certain payments you made during 2000. (You can use the appropriate version of Form 1099 or other information return.) Payments that are covered include the following.

• Compensation for workers who are not considered employees (including fishing boat proceeds to crew members).
• Dividends and other corporate distributions.
• Interest.
• Amounts paid in real estate transactions.
• Rent.
• Royalties.
• Amounts paid in broker and barter exchange transactions.
• Payments to attorneys.
• Payments of Indian gaming profits to tribal members.
• Profit-sharing distributions.
• Retirement plan distributions.
• Original issue discount.
• Prizes and awards.
• Medical and health care payments.
• Debt cancellation (treated as payment to debtor).
• Cash payments over $10,000. (See the instructions for Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business.)

See the 2000 Instructions for Forms 1099, 1098, 5498, and W-2G for information on what payments are covered, how much the payment must be before a statement is required, which form to use, and extension of time to provide statements.

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