The 2009 Tax Calendar for Small Businesses and the Self-Employed is now available from the IRS.  Remarkably easy to use, the Tax Calendar is a handy resource to help small business owners meet their tax obligations and get a jump-start on their tax planning for the year.

The wall calendar is packed with useful information on retirement plans, common tax filing dates, general business taxes, electronic filing and paying options, business publications and forms and a lot more.

Each page highlights different tax issues and tips that may be relevant to small-business owners.  Get yours for free here.

Many tax changes went into effect on January 1st of this year and additional changes are guaranteed in 2009 as Congress attempts to stimulate the economy with tax cuts.

The following are some changes to the estate and gift taxes in effect for 2009 under current law:

Estate tax: Far fewer estates will be subject to federal and state tax this year. The estate tax exemption jumped to $3.5 million up from $2 million in 2008. Amounts above the exemption will continue to be taxed at a flat 45%.

Gift tax: the annual gift tax exclusion rose to $13,000 per gift this year, an increase of $1000 over the 2008 level. The lifetime gift tax exemption did not change and remains at $1 million.