Helping Clients Build Successful Businesses

Ruther & Associates’ goal is to assist our clients in building businesses that are more successful. We listen to our clients’ needs and provide customized accounting and tax return preparation services.

We ensure that you take full advantage of all tax incentives while minimizing your tax obligations within the limits of the law. Ruther & Associates continuously researches all of the new tax laws so that our clients can spend more time building their businesses with less worry.

2009 Tax Filing Deadlines

We will file an automatic federal extension* for your returns on the following filing deadlines if a return has not yet been prepared:

• March 15 - S-corporations and Corporations are Due
• April 15 - Personal, Partnerships and Trusts are Due

*S-corporations, Corporations and Personal returns receive a 6-month extension. New in 2008 Partnerships and Trusts receive a 5-month extension. Please note that an extension of time to file the return does not extend the time to pay any outstanding tax due. Interest on any balance will begin accruing as of April 16th, regardless of extension.

Extension Deadlines

• September 15 - S-Corporations, Corporations, Partnerships and Trusts Final Due Date
• October 15 - Personal Final Due Date

Important Tax Information For Our Clients

Please mark your calendar, as a reminder to contact us with the information we need if you want to prepare your payroll reports, (we suggest January 10th). We will be preparing W2's and year-end forms on a a first-come, first-serve basis. If we haven't received your information in our office by January 15th, 2009 we cannot guarantee that they will be filed in time for the payroll deadlines in January.

Our office will need the following information in order to prepare the year-end payroll reports:

1. A copy of all four quarters 941 forms for 2008.
2. A copy of all four quarters state unemployment reports for 2008.
3. A copy of all four quarters MO-941 (for Missouri employers) for 2008.
4. A copy of KW-5 forms (for Kansas employers) for 2008.
5. For those of our clients that pay Kansas City taxes we will need copies of those reports as well (RD-110).

Please make sure that we have social security numbers and current addresses on each of your employees.

A 1099 form will need to be sent to contractors that were paid more than $600 during 2008. In order to prepare the 1099, we will need: the contractor's name, address, social security number, and total dollar amount paid to that person during 2008. The 1099 forms will be prepared in January also on the same first-come, first-serve basis.

Annual Reports

Please remember to go online to the Secretary of State’s website to file your annual report if you own and operate an S-Corporation, C-Corporation, or LLC.

• This report is due for Kansas entities by April 15th.
• Missouri annual reports are due at the end of the month of the anniversary of incorporation.  If you are a Missouri entity you will receive a postcard from the state reminding you of your company’s filing date. 

You may also file paper reports with the state; the forms are available on their respective websites.  Some entity structures are required to paper file.  Failure to timely file annual reports will result in the forfeiture of your good standing with the state.

KS Annual Reports: http://www.kssos.org/other/ar_forms.html

MO Annual Reports:
https://www.sos.mo.gov/BusinessEntity/annualreport/reportstart.asp