2010 Calendar

• New Year's Day

• Employees who work for tips must report to their employer their tip earnings for December 2009.

• Last day for individuals to make 4th quarter estimated payments to apply to tax year 2009.  This requirement is only valid if you owe estimated taxes and do not file your return and pay any tax due by Feb 2.

• Martin Luther King Day

• Individuals who are required to make estimated tax payments and did not do so must file and pay any tax due to prevent penalties.
• Businesses must issue statements to recipients of certain payments, including payments for interest, rent, employees and subcontractors.

• Employees who work for tips must report to their employer their tip earnings for January 2010.

• Valentine's Day.

• President's Day

• Individuals who completed a W-4 last year indicating zero exemptions must file a new form W-4 to continue exemption.
• Businesses must issue information statements to recipients of certain payments made in 2009, including Form 1099-B and Form 1099-S.

• All business must file information returns (Form 1099) with the IRS with a Form 1096 Summary for Forms 1099, 1098, W-2G. For returns filed electronically, this due date is extended to March 31.
• Farmers and fishermen must file 2009 income tax return (Form 1040) and pay any tax due. If 2009 estimated tax was paid by January 15, 2010, then the due date is extended to April 15.

• Employees who work for tips must report to their employer their tip earnings for February 2010.

• Corporations are to file a 2009 Form 1120 income tax return. An extension Form 7004 may be filed in lieu of the tax return, extending the due date to September 15, but an estimate of the tax liability must still be deposited to prevent penalties.
• S-Corporations are to file a 2009 Form 1120s income tax return and must issue Forms K-1 to each shareholder. An extension Form 7004 may be filed in lieu of the tax return, extending the due date to September 15.
• S-corporations must file Form 2553 to elect to be treated as an S-corporation for tax year 2010. Elections filed after this date will be effective for the following tax year 2011.

• Electronic filing for Forms 1098, 1099 and W-2. This due date only applies to taxpayers filing electronically, otherwise see the due date for February 1.

• Easter Sunday

• Employees who work for tips must report to their employer their tip earnings for March 2010.

• Individuals are to file a 2009 Form 1040 income tax return. An extension Form 4868 may be filed in lieu of the tax return, extending the due date to October 15, but an estimate of the tax liability must still be deposited to prevent penalties.
• Household employers who paid cash wages of $1,700 or more in 2009 to a household employee must file Schedule H. Schedule H can be filed with Form 1040 if required to do so. Report any unemployment tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of 2008 or 2009 and report any income tax withheld from household employees.
• Individuals required to make estimated payments for tax year 2010 must make first installment deposit using Form 1040-ES.
• Partnerships must file 2009 calendar year return, Form 1065, and issue each partner a copy of Schedule K-1. A 5-month extension Form 7004 may be filed in lieu of the tax return, extending the due date to September 15.
• Corporations required to make estimated payments for tax year 2010 must make first installment deposit.

• Mother's Day

• Employees who work for tips must report to their employer their tip earnings for April 2010.

• Memorial Day

• Employees who work for tips must report to their employer their tip earnings for May 2010.

• Individuals residing outside the U.S. and Puerto Rico are to file Form 1040 and pay any tax due. An extension Form 4868 may be filed in lieu of the tax return to extend the deadline to October 15. Any taxes due must still be paid to avoid penalties.
• Individuals required to make estimated payments for tax year 2010 must make second installment deposit using Form 1040-ES.
• Corporations required to make estimated payments for tax year 2010 must make second installment deposit.

• Father's Day

• Independence Day

• Employees who work for tips must report to their employer their tip earnings for June 2010.

• Employees who work for tips must report to their employer their tip earnings for July 2010.

• Labor Day

• Employees who work for tips must report to their employer their tip earnings for August 2010.

• Individuals required to make estimated payments for tax year 2010 must make third installment deposit using Form 1040-ES.
• Corporations that have timely filed for a filing extension must file 2009 income tax return, Form 1120. Otherwise, see March 15.
• S-Corporations that have timely filed for a filing extension must file 2009 income tax return, Form 1120s. Otherwise, see March 15.
• Partnerships that have timely filed for a filing extension must file 2009 income tax return, Form 1065, and issue K-1's to each partner. Otherwise, see April 15.
• Corporations required to make estimated payments for tax year 2010 must make third installment deposit.

• Columbus Day

• Employees who work for tips must report to their employer their tip earnings for September 2010.

• Individuals that have timely filed for a filing extension must file 2009 income tax return, Form 1040. Otherwise, see April 15.

• Halloween

• Election Day

• Employees who work for tips must report to their employer their tip earnings for October 2010.

• Veteran's Day

• Thanksgiving

• Employees who work for tips must report to their employer their tip earnings for November 2010.

• Corporations required to make estimated payments for tax year 2010 must make fourth installment deposit.

• Christmas

• New Year's Eve