By January 10

All Stations: Place the Issues/Programs List for the Oct. 1-Dec. 31, 2009, calendar quarter in your public file.

All Commercial Television Stations:  Electronically file the Children’s TV Programming Report (FCC Form 398) for Oct. 1-Dec. 31, 2009 calendar quarter. Stations should place a copy of the report and documentation regarding children’s programming commercial time in your public file.

By January 31

All Stations: Issue W-2 Tax Forms.

All Stations: Complete IRS Form 1099 MISC and send to recipients.

By February 1

All Stations with 11 or More Employees: Post OSHA Form 300A (log and summary of occupational injuries and illnesses) or comparable state form.

All Arkansas Stations with five or more employees:  Place in your public file an EEO Public file report.  For all stations with websites, the report must be posted there as well. The reporting period may end 10 days before the report is due, and the reporting period for the next year will begin on the following day.

By February 28

All Stations: File 1099 MISC and 1096 MISC Form with IRS.

All Stations: File Form W-3 transmitting Copy A of all Forms W-2 with the IRS. If filing electronically, Form W-3 is due March 31.  Forms should be sent to Social Security Administration, Data Operations Center, Wilkes-Barre, PA 18769-0001.

March 14

Daylight Saving Time begins.  (Daytime only stations and stations with pre-sunrise and post-sunset authorizations should check sign-on and sign-off times—and any pre-sunrise and/or post-sunset time—with your authorization to make sure you are operating legally.)

By March 31

All Stations:  If you did not file on paper, electronically file Form W-3 transmitting Copy A of all Forms W-2 to the IRS. 

April 3

The LUC window opens for the May Primary Election.

By April 10

All Stations: Place the Issues/Programs list for the Jan. 1-March 31 calendar quarter in the Public Inspection File.

All Commercial Television Stations: Electronically file the Children’s TV Programming Report (FCC Form 398) for Jan 1-March 31 calendar quarter. Stations should place a copy of the report and documentation regarding children’s programming commercial time in your public file.

May 18

Statewide Primary Election

By July 10

All Stations:  Place the Issues/Programs list for the April 1-June 30 calendar quarter in Public Inspection File.

All Commercial Television Stations: Electronically file the Children’s TV Programming Report (FCC Form 398) for April 1-June 30 calendar quarter. Stations should place a copy of the report and documentation regarding children’s programming commercial time in your public file.

August

All Stations: Regulatory Fees will be due.  The FCC will announce the specific due date when the fee schedule is adopted.  ABA will pass this along to members when information is available.

September 3

LUC window opens for the November General Election.

By September 30

All Stations: Subject to Title VII of the Civil Rights Act of 1964, as amended, and employing 100 or more workers, must file Form EEO-1 with the Equal Employment Opportunity Commission.

By October 10

All Stations: Place the Issues/Programs List for the July 1-September 30 calendar quarter in the Public Inspection File.

All Commercial Television Stations: Electronically file the Children’s TV Programming Report (FCC Form 398) for July 1-September 30 calendar quarter. Stations should place a copy of the report and documentation regarding children’s programming commercial time in your public file.

November 2

General Election

November 7

All Stations: Daylight Saving Time ends. (Daytime only stations and stations with pre-sunrise and post-sunset authorizations should check sign-on and sign-off times—and any pre-sunrise and/or post-sunset time—with your authorization to make sure you are operating legally.)

November 11

All Commercial Broadcasters:  Must electronically file a Biennial Ownership Report (Form 323).

By December 1

All Commercial Digital Television Licensees: File the Annual Ancillary/Supplemental Services Report (Form 317). Each commercial DTV station licensee must file whether it provided ancillary or supplemental services at any time during the twelve-month period ending on the preceding September 30th. DTV stations must remit to the FCC 5% of its gross revenues derived from the ancillary services. The report must be filed even if no ancillary services were provided in the prior year.

* This calendar is intended to be a general source of information on issues of interest to Arkansas Broadcasters. For information on specific circumstances you should seek advice from your attorney.  Always double-check specific filing dates and requirements.