In this issue: New rules in 2010 open Roth IRA conversions to everyone Year-end tax reminders Take five steps if you're looking for a simpler financial life Consider three questions if you want your business to survive you Do you own too much company stock? Wages or dividends? An important tax issue for shareholder-employees Mark Your Calendar Tax Talk

Tax deadlines — 2010

JANUARY

15 — Due date for the fourth installment of 2009 individual estimated tax.

FEBRUARY

1 — Employers must furnish W-2 statements to employees. 1099 information statements must be furnished by banks, brokers, and other payers.
1 — Employers must file 2009 federal unemployment tax returns and pay any tax due.

MARCH

1 — Payers must file information returns (such as 1099s) with the IRS.*
1 — Employers must send W-2 copies to the Social Security Administration.*
1 — Farmers and fishermen who did not make 2009 estimated tax payments must file 2009 tax returns and pay taxes in full.
15 — Deadline for calendar-year corporations to elect S status for 2010.
15 — 2009 calendar-year corporation income tax returns are due.

*March 31 if filing electronically.