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Tax Calendar for 2010This Tax Calendar shows the due dates for filing tax returns and reporting tax information. Generally, if the due date falls on a Saturday, Sunday or legal holiday, the due date is the next business day. However, we recommend using the standard dates listed below to be on the safe side. While these due dates are generally applicable, certain tax circumstances and specific situations may result in modification of these dates. Accordingly, if in doubt, you should verify the due date with your tax advisor. |
| January 2010 | |
| All employers - Give your employees their copies of Form W-2 for 2007 by January 31, 2010. If an employee agreed to receive Form W-2 electronically, post it on a website accessible to the employee and notify the employee of the posting by January 31st. | |
| January 1 | Employers - Stop advance payments of the earned income credit for any employee who did not give you a new Form W-5 for 2010. |
| January 10 | Employees who work for tips - If you received $20 or more in tips during December, report them to your employer. You can use Form 4070 Employee's Report of Tips to Employer. |
| January 16 | Employers - Social Security, Medicare and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in December 2007. |
| Individuals- Make a payment of your estimated tax for 2007 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2007 estimated tax. However, you do not have to make this payment if you file your 2007 return (Form 1040) and pay any tax due by January 31, 2010. | |
| Employers - Non-payroll Withholding If the monthly deposit rule applies, deposit the tax for payments in December 2007. | |
| January 31 | Employers - Federal unemployment tax. File Form 940 (or 940-EZ) for 2007. If your undeposited tax is $100 or less, you can either pay it with your return or deposit it. If it is more than $100, you must deposit it. However, if you already deposited the tax for the year in full and on time, you have until February 12 to file the return. |
| Employers - Social security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2007. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until February 12 to file the return. | |
| Employers - Non-payroll taxes. File Form 945 to report income tax withheld for 2007 on all Non-payroll items, including backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal members. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the year in full and on time, you have until February 12 to file the return. | |
| Employers - Give your employees their copies of Form W-2 for 2007. If an employee agreed to receive Form W-2 electronically, post it on a website accessible to the employee and notify the employee of the posting by January 31st. | |
| Individuals - File your income tax return (Form 1040) for 2007 if you did not pay your last installment of estimated tax by January 15. Filing your return and paying any tax due by January 31 prevents any penalty for late payment of last installment. | |
| All Businesses - Give annual information statements to recipients of 1099 payments made during 2007. | |
| February 2010 | |
| February 12 | Employers - Federal unemployment tax. File Form 940 (or 940-EZ) for 2007. This due date applies only if you deposited the tax for the year in full and on time. |
| Employers - Social security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2007. This due date applies only if you deposited the tax for the quarter in full and on time. | |
| Employers - Non-payroll taxes. File Form 945 to report income tax withheld for 2007 on all Non-payroll items. This due date applies only if you deposited the tax for the year in full and on time. | |
| Employees who work for tips - If you received $20 or more in tips during January, report them to your employer. You can use Form 4070. | |
| February 15 | Employers - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in January. |
| Employers - Non-payroll withholding. If the monthly deposit rule applies, deposit the tax for payments in January. | |
| Individuals - If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year. | |
| Employers - Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2007, but did not give you a new Form W-4 to continue the exemption this year. | |
| February 28 | All businesses -
File information returns (Form 1099) for certain payments you made
during 2007. These payments are described under January 31. There
are different forms for different types of payments. Use a separate Form
1096 to summarize and transmit the forms for each type of payment. See
the 2007 Instructions for Forms 1099, 1098, 5498, and W-2G for
information on what payments are covered, how much the payment must be
before a return is required, what form to use, and extensions of time to
file.
If you file Forms 1098, 1099, or W-2G electronically (not by magnetic media), your due date for filing them with the IRS will be extended to April 2. The due date for giving the recipient these forms will still be January 31. |
| Employers - File
Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of
all the Forms W-2 you issued for 2007.
If you file Forms W-2 electronically (not by magnetic media), your due date for filing them with the SSA will be extended to April 2. The due date for giving the recipient these forms will still be January 31. |
|
| March 2010 | |
| March 12 | Employees who work for tips. - If you received $20 or more in tips during February, report them to your employer. You can use Form 4070. |
| March 15 | Employers - Non-payroll withholding. If the monthly deposit rule applies, deposit the tax for payments in February. |
| Employers - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in February. | |
| Corporations - File a 2007 calendar year income tax return (Form 1120 or 1120-A) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe. | |
| S corporations - File a 2007 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder's Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe. | |
| Electing large partnerships - Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership. This due date is effective for the first March 15 following the close of the partnership's tax year. The due date of March 15 applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 8736 or Form 8800. | |
| S corporation election - File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with calendar year 2010. If Form 2553 is filed late, S treatment will begin with calendar year 2009. | |
| April 2010 | |
| April 2 | Electronic filing of Forms 1098,
1099, and W-2G. File Forms 1098, 1099, or W-2G with the IRS. This
due date applies only if you file electronically (not by magnetic
media). Otherwise, see February 28.
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 Electronically. |
| April 10 | Employees who work for tips. If you received $20 or more in tips during March, report them to your employer. You can use Form 4070. |
| April 16 | Individuals. File an income tax return for 2007 (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or you can get an extension by phone if you pay part or all of your estimate of income tax due with a credit card. Then file Form 1040, 1040A, or 1040EZ by October 15. |
| Household employers. If you paid cash wages of $1,500 or more in 2007 to a household employee, file Schedule H (Form 1040) with your income tax return and report any employment taxes. Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of 2006 or 2007 to household employees. Also report any income tax you withheld for your household employees. | |
| Individuals. If you are not paying your 2010 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2010 estimated tax. Use Form 1040-ES. | |
| Partnerships. File a 2007 calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065), Partner's Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then file Form 1065 by October 15. | |
| Electing large partnerships. File a 2007 calendar year return (Form 1065-B). If you want an automatic 6-month extension of time to file the return, file Form 7004. Then file Form 1065-B by October 15. See March 15 for the due date for furnishing the Schedules K-1 to the partners. | |
| Corporations. Deposit the first installment of estimated income tax for 2010. A worksheet, Form 1120-W, is available to help you estimate your tax for the year. | |
| Employers - Non-payroll withholding. If the monthly deposit rule applies, deposit the tax for payments in March. | |
| Employers - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in March. | |
| May 2010 | |
| May 1 | Employers Social Security, Medicare, and withheld income tax. File form 941 for the first quarter of 2010. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until May 10 to file the return. |
| Employers Federal Unemployment Tax. Deposit the tax owed through March if more than $500. | |
| May 10 | Employers Social Security, Medicare, and withheld income tax. File form 941 for the first quarter of 2010. This due date applies only if you deposited the tax for the quarter in full and on time. |
| Employees who work for tips. If you received $20 or more in tips during April, report them to your employer. You can use Form 4070. | |
| May 15 | Employers - Non-payroll withholding. If the monthly deposit rule applies, deposit the tax for payments in April. |
| Employers - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in April. | |
| June 2010 | |
| June 11 | Employees who work for tips. If you received $20 or more in tips during May, report them to your employer. You can use Form 4070. |
| June 15 | Individuals. If you are a U.S.
citizen or resident alien living and working (or on military duty)
outside the United States and Puerto Rico, file Form 1040 and pay any
tax, interest, and penalties due. Otherwise, see April 16. If you want
additional time to file your return, file Form 4868 to obtain 4
additional months to file. Then file Form 1040 by October 15.
However, if you are a participant in a combat zone you may be able to further extend the filing deadline. |
| Individuals. Make a payment of your 2010 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2010. | |
| Corporations. Deposit the second installment of estimated income tax for 2010. A worksheet, Form 1120-W, is available to help you estimate your tax for the year. | |
| Employers - Non-payroll withholding. If the monthly deposit rule applies, deposit the tax for payments in May. | |
| Employers - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in May. | |
| July 2010 | |
| July 10 | Employees who work for tips. If you received $20 or more in tips during June, report them to your employer. You can use Form 4070. |
| July 16 | Employers - Non-payroll withholding. If the monthly deposit rule applies, deposit the tax for payments in June. |
| Employers - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in June. | |
| July 31st | Employers Social Security, Medicare, and withheld income tax. File form 941 for the second quarter of 2007. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until August 10 to file the return. |
| Employers Federal Unemployment Tax. Deposit the tax owed through June if more than $500. | |
| Employers If you maintain an employee benefit plan, such as a pension, profit sharing, or stock bonus plan, file Form 5500 or 5500-EZ for calendar year 2007. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends. | |
| August 2010 | |
| August 10 | Employers Social Security, Medicare, and withheld income tax. File form 941 for the second quarter of 2007. This due date applies only if you deposited the tax for the quarter in full and on time. |
| Employees who work for tips. If you received $20 or more in tips during July, report them to your employer. You can use Form 4070. | |
| August 15 | Employers - Non-payroll withholding. If the monthly deposit rule applies, deposit the tax for payments in July. |
| Employers - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in July. | |
| September 2010 | |
| September 10 | Employees who work for tips. If you received $20 or more in tips during August, report them to your employer. You can use Form 4070. |
| September 17 | Individuals. Make a payment of your 2010 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2010. |
| Corporations. File a 2007 calendar year income tax return (Form 1120 or 1120-A) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15. | |
| S corporations. File a 2007 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. | |
| Corporations. Deposit the third installment of estimated income tax for 2010. A worksheet, Form 1120-W, is available to help you make an estimate of your tax for the year. | |
| Employers - Non-payroll withholding. If the monthly deposit rule applies, deposit the tax for payments in August. | |
| Employers - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in August. | |
| October 2010 | |
| October 10 | Employees who work for tips. If you received $20 or more in tips during September, report them to your employer. You can use Form 4070. |
| October 16 | Individuals. If you have an automatic 6-month extension to file your income tax return for 2007, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due. |
| Partnerships. File a 2007 calendar year return (Form 1065). This due date applies only if you were given an additional 6-month extension. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute K-1. | |
| Electing large partnerships. File a 2007 calendar year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension. See March 15 for the due date for furnishing the Schedules K-1 to the partners. | |
| Employers - Non-payroll withholding. If the monthly deposit rule applies, deposit the tax for payments in September. | |
| Employers - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in September. | |
| October 31 | Employers Social Security, Medicare, and withheld income tax. File form 941 for the third quarter of 2010. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until November 12 to file the return. |
| Employers Federal Unemployment Tax. Deposit the tax owed through September if more than $500. | |
| November 2010 | |
| Employers Income Tax Withholding. Ask employees whose withholding allowances will be different in 2009 to fill out a new Form W-4. | |
| Employers Earned Income Credit. Ask each eligible employee who wants to receive advance payments of earned income credit during the year 2009 to fill out a Form W-5. A new Form W-5 must be filled out each year before payments are made. | |
| November 12 | Employers Social Security, Medicare, and withheld income tax. File form 941 for the third quarter of 2010. This due date applies only if you deposited the tax for the quarter in full and on time. |
| Employees who work for tips. If you received $20 or more in tips during April, report them to your employer. You can use Form 4070. | |
| November 15 | Employers - Non-payroll withholding. If the monthly deposit rule applies, deposit the tax for payments in October. |
| Employers - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in October. | |
| December 2010 | |
| December 10 | Employees who work for tips. If you received $20 or more in tips during November, report them to your employer. You can use Form 4070. |
| December 17 | Corporations. Deposit the fourth installment of estimated income tax for 2010. A worksheet, Form 1120-W, is available to help you estimate your tax for the year. |
| Employers Social security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments in November. | |
| Employers Non-payroll withholding - If the monthly deposit rule applies, deposit the tax for payments in November. | |
