New Page 1

General Tax calendar 2010

First Quarter

January

January 1

New Year's Day.

January 11

Employees must report tips of $20 or more received in December to employer.

January 15

Due date for 1040-ES estimated income tax.

January 18

Federal Holiday - Martin Luther King, Jr. Birthday.

January 31

Due date to deposit December 2009 payroll taxes for monthly depositor.

Due date for Form 1040 to avoid possible underpayment penalty if 4th quarter 2009 estimated tax payment was not made by January 15.

Due date to give annual information statements to recipients of payments made during 2009 (W-2s, 1099s, Form 8300, etc.).

Due date to file Payroll Tax return (Form 941) for the 4th quarter of 2009, and Forms 943 and 945 for all of 2009. If tax has been deposited in full and on I time, due date for filing is extended 10 more days.

Due date to file 2009 Federal Unemployment Tax return (Form 940 or 940-EZ) and pay tax if undeposited tax is less than $100. If tax for the year has already been deposited in full and on time, due date for filing is extended 10 more days.

February 10

Employees must report tips of $20 or more received in January to employer.

Due date to file Payroll Tax return (Form 941, 943, or 945), if tax has been deposited in full and on time.

Due date to file 2009 Federal Unemployment Tax return (Form 940 or 940-EZ), if tax for the year has already been deposited in full and on time.

February 15

Federal Holiday - Presidents' Day.

February 16

Employees who claimed exempt from withholding for 2009 on Form W-4 must give employer new W-4 to continue exempt status for year 2009.

Due date to deposit January payroll taxes for monthly depositor.

March

March 1

Due date to file information returns with IRS (Forms 1096 & 1099, W-2 & W-3, etc.).

Due date for large food and beverage establishments to file Form 8027.

Farmers and fishermen due date to file Form 1040 to avoid underpayment penalty if estimated tax payments were not made.

March 10

Employees must report tips of $20 or more received in February to employer.

March 15

Due date to file corporation income tax return for a 2009 calendar year corporation, unless extension is filed.

Due date for 2009 calendar year S corporations to provide each shareholder with a copy of Schedule K-1 (Form 1120S), unless extension is filed.

Due date to file Form 2553 to elect to be an S corporation for calendar year 2010.

Due date for an electing large partnership to provide each partner with a copy of Schedule K-1 (Form 1065-B) even if the partnership files for an extension.

Due date to deposit February payroll taxes for monthly depositor.

March 31

Due date to file electronic Forms 1098, 1099, W-2, and W-2G.

Second Quarter

April

April 12

Employees must report tips of $20 or more received in March to employer.

April 15

Due date to file Form 1040 unless extension is filed. Late payment penalty and interest begins if tax is not paid by April 15th, even if extension is filed.

Due date for Household Employers to file Schedule H (Form 1040) to report employment taxes on household employees.

Due date for 1st quarter 2010 estimated individual tax payment - Form 1040-ES.

Due date for 2009 calendar year Partnerships to file Form 1065 or Form 1065-B, unless extension is filed.

Due date for 2009 calendar year Partnership to provide partners with copy of Schedule K-1 (Form 1065) unless extension is filed.

Due date to deposit 1st quarter 2009 estimated corporation tax for a calendar year corporation.

Due date to file Form 709 Gift Tax return for gifts made in 2009 unless extension is filed.

Due date to file Form 1041 for a 2009 calendar year estate or trust unless extension is filed.

Due date to deposit March payroll taxes for monthly depositor.

April 30

Due date to file Payroll Tax return (Form 941) for the 1st quarter of year 2010. If tax for the quarter has been deposited in full and on time, due date for filing is extended 10 more days.

Due date to pay unemployment taxes for all of year 2010 if undeposited tax is $100 or more through March.

May

May 10

Employees must report tips of $20 or more received in April to employer.

Due date to file Payroll Tax return (Form 941), if tax has been deposited in full and on time.

May 17

Due date to file Form990 for a 2009 calendar year Exempt Organization unless extension is filed.

Due date to deposit April payroll taxes for monthly depositor.

May 31

Federal Holiday - Memorial Day.

June

June 10

Employees must report tips of $20 or more received in May to employer.

June 15

Due date for 2nd quarter 2010 estimated individual tax payment Form 1040-ES.

Due date to deposit 2nd quarter 2010 estimated corporation tax for a calendar year corporation.

Due date to file Form 1040 if US citizen or resident alien living and working (or on military duty) outside the U.S. and Puerto Rico, unless extension is filed.

Due date to file calendar year Partnership return if all partners are nonresident aliens.

Due date to deposit May payroll taxes for monthly depositor.

Third Quarter

July

July 5

Federal Holiday - Independence Day.

July 12

Employees must report tips of $20 or more received in June to employer.

July 15

Due date for a 2009 calendar year Partnership to provide each partner with a copy of Schedule K-1 (Form 1065) if the partnership filed for an extension, unless a 2nd extension is filed.

Due date to deposit June payroll taxes for monthly depositor.

Back To Top

August

August 2

Due date to file Payroll Tax return (Form 941) for the 2nd quarter of year 2010.

If tax for the quarter has been deposited in full and on time, due date for filing is extended 10 more days.

Due date to pay unemployment taxes for all of year 2010 if undeposited tax is $100 or more through June.

Due date to file Form 5500 or 5500-EZ for employers who maintain a calendar year employee benefit plan, such as a pension, profit sharing, or stock bonus plan.

August 10

Employees must report tips of $20 or more received in July to employer.

August 16

Due date to file Payroll Tax return (Form 941), if tax has been deposited in full and on time.

First extension deadline for filing Form 990 (2009 calendar year taxpayers).

Due date to deposit July payroll taxes for monthly depositor.

Back To Top

September

September 6

Federal Holiday - Labor Day.

September 10

Employees must report tips of $20 or more received in August to employer.

September 15

Extension deadline for filing a 2009 calendar year corporation tax return.

Extension deadline for filing Form 1065 (2009 calendar year taxpayers)

Due date for 3rd quarter 2010 estimated individual tax payment Form 1040-ES.

Due date for a 2009 calendar year S corporation to provide each shareholder a copy of Schedule K-1 (Form 1120S) if the corporation filed for an extension.

Due date to deposit 3rd quarter 2010 estimated corporation tax for a calendar year corporation.

Due date to deposit August payroll taxes for monthly depositor.

Fourth Quarter

October

October 11

Federal Holiday - Columbus Day

October 12

Employees must report tips of $20 or more received in September to employer.

October 15

Extension deadline for filing Forms1040, 1065-B, 1041, and 709 (2009 calendar year taxpayers).

Due date for a 2009 calendar year Partnership to provide each partner with a copy of Schedule K-1 (Form 1065) if the partnership filed for a 2nd extension.

Due date to deposit September payroll taxes for monthly depositor.

November 1

Due date to file Payroll Tax return (Form 941) for the 3rd quarter of year 2010. If tax for the quarter has been deposited in full and on time, due date for filing is extended 10 more days.

Due date to pay unemployment taxes for all of year 2009 if undeposited tax is $100 or more through September.

November 10

Employees must report tips of $20 or more received in October to employer.

Due date to file Payroll Tax return (Form 941), if tax has been deposited in full and on time.

November 11

Federal Holiday - Veterans' Day.

November 15

Second extension deadline for filing a 2009 calendar year Form 990.

Due date to deposit October payroll taxes for monthly depositor.

November 25

Federal Holiday - Thanksgiving Day.

Back To Top

December

December 10

Employees must report tips of $20 or more received in November to employer.

December 15

Due date to deposit 4th quarter 2010 estimated corporation tax for a calendar year corporation.

Due date to deposit November payroll taxes for monthly depositor.

December 24

Federal holiday - Christmas Day