Contents Important Changes   ............................ 1 Important Reminder  ........................... 1 Introduction  ........................................ 1 Background Information for Using the Tax Calendars  ....................... 2 General Tax Calendar  ........................ 3 Employer's Tax Calendar   .................. 5 Excise Tax Calendar  .......................... 7 How To Get More Information   .......... 11 Due Dates for Deposit of Taxes for 2000 Under Semiweekly Rule   .... 12 Important Changes Electronic deposits of taxes.   The threshold that  determines  whether  you  must  deposit taxes  electronically  has  been  increased  to $200,000. For more information, see Electronic Fed- eral   Tax   Payment   System   (EFTPS)   under Background  Information  for  Using  the  Tax Calendars. Extended due date for Forms 1098, 1099, and W–2 if filed electronically. Beginning in 2000, if you file Forms 1098, 1099, or W–2 electronically (not by magnetic media), your due   date   for   filing   them   with   the   Internal Revenue Service or the Social Security Ad- ministration will be extended to March 31. The due date for giving the recipient these forms will still be January 31. For information about filing Forms 1098, 1099, or W–2G electronically, see Publication 1220,  Specifications for Filing Forms 1098, 1099, 5498 and W–2G Magnetically or Elec- tronically.  For information about filing Form W–2  electronically  with  the  Social  Security Administration, call 1–800–772–6270. Important Reminder Threshold   for   employment   tax   deposits increased from $500 to $1,000. If your total taxes   for   the   return   period   are   less   than $1,000, you are not required to make depos- its. You can pay the taxes with the return. The threshold change does not apply to federal unemployment  (FUTA)  tax  deposit  require- ments.   For information on the deposit rules, see  Publication  15,  Circular  E,  Employer's Tax Guide. Introduction A tax calendar is a 12-month calendar divided into quarters.  The calendar gives specific due dates for the following. •  Filing tax forms. • Paying taxes. •  Doing other things required by federal tax law. Department of the Treasury Internal Revenue Service Publication 509 (Rev. October 1999) Cat. No. 15013X Tax Calendars for 2000