Resource Center / Tax Calendar

Here's what and when you need to file to meet Internal Revenue Service requirements. Use this calendar to make sure you file your tax return and any needed extensions on time. For more information, check IRS Publication 509 - http://www.irs.gov/pub/irs-pdf/p509.pdf

January 15

Fourth quarter estimated tax payment. It's due on this date, but you may delay making this payment (using form 1040-ES) until January 31 if you file your return (Form 1040) and pay any tax due by February 1.

Farmers and fishermen. Make estimated tax payments in full using Form 1040-ES. If you do not pay your estimated tax by January 15, you must file your return and pay any tax due by March 2, the following year, to avoid an estimated tax penalty.

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February 1

W-2, 1098 and 1099 forms. These forms should have arrived. Issuers are required to send them out by January 31.

Tax information you send to others. If you are required to issue Form W-2 or Form 1099 to anyone, such as an employee, a household employee or an independent contractor, mail the forms by this date.

Tax return due. If you missed your fourth quarter estimated tax deadline on January 15, you can still avoid a penalty if you file your tax return by this date and pay any tax due.

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February 16

File new W-4 forms. If you were exempt from income tax withholding for 2009, you must file a new Form W-4 by today to continue your exemption for 2010. The deadline is February 15.

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March 15

Corporations. File a 2009 calendar-year income tax return (Form 1120 or 1120-A) and pay any tax due. You can apply for an automatic six-month extension with Form 7004. If you file for an extension, you must also make an estimated tax payment.

S corporations. File a 2009 calendar-year tax return (Form 1120S) and pay any tax due. Send each shareholder a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. You can apply for an automatic six-month extension with Form 7004, but you must pay any tax due.

S corporation election. File Form 2553 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 2011.

Electing large partnerships. Provide each partner with a copy of Schedule K-1 (Form 1065-B). This due date is effective for the first March 15 following the close of the partnership's tax year and applies even if the partnership seeks an extension of time.

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April 15

Tax return due. Your 2009 income tax return is due, unless you file for an extension until October 15.

File for extension. If you want an automatic extension of time to file your tax return, file Form 4868. Filing the form gives you until October 15 to file your return. To avoid a penalty, however, be sure to pay any tax that is due on April 15.

Individual Retirement Accounts or Roth IRAs. This is the deadline for making contributions to IRAs or Roth IRAs for the current tax year.

Estimated tax payment. Your first-quarter estimated tax payment is due.

State tax returns. If you are required to file a state tax return, it is probably due, but check with your state to be certain. Many states automatically extend the filing time for those who have filed for a federal extension.

Household employers. If you paid cash wages, you may need to file Schedule H (Form 1040) with your income tax return and report any employment taxes by April 15.

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June 15

Filing deadline. If you're a U.S. citizen or resident alien living and working (or on military duty) outside the U.S. and Puerto Rico, file Form 1040 and pay any tax, interest and penalties due. You can file for an extension until October 15.

Estimated taxes due. Your second-quarter estimated tax payment (using Form 1040-ES) is due.

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September 15

Estimated tax due. Your third-quarter estimated tax payment (using Form 1040-ES) is due.

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October 1

SIMPLE IRA deadline. The last day to establish a SIMPLE IRA plan for the current year.

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October 15

Income tax return due. Your personal income tax return is due if you filed an extension request using Form 4868.

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December 31

Keogh plan deadline. The last date to establish a Keogh plan so you can deduct a Keogh plan contribution on your return.

Charitable contributions deadline. The last day to make a charitable contribution for the current year.

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 This is NOT tax advice - please speak with your CPA or tax advisor on all tax issues