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KraftCPAs Tax Calendar

2010 Tax Calendar

The tax deadline reminders listed below are for calendar-year taxpayers. Please note that fiscal-year taxpayers may have different due dates. Contact your CPA for guidance.

Employees who work for tips
March 10, 2010
If you received $20 or more in tips during February, report them to your employer. You may use Form 4070.
 
Employers
March 15, 2010
For Social Security, Medicare, withheld income tax, and non-payroll withholdings, deposit the tax for payments in February by March 15 if the monthly rule applies.
 
Corporations
March 15, 2010
File a 2009 calendar year income tax return (Form 1120 or 1120-A) and pay any tax due by March 15. 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
March 15, 2010
File a 2009 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 by March 15. If you want an automatic six-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.
 
S Corporation election
March 15, 2010
File Form 2553, Election by a Small Business Corporation, by March 15 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
March 15, 2010
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. The March 15 due date applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 7004.
 
Employers
March 31, 2010
For electronic filing of Forms 1098, 1099, or W-2G with the IRS. This due date applies ONLY if you file electronically (not by magnetic media). For Forms W-2, file Copy A of all the Forms W-2 you issued for 2009. This due date applies ONLY if you file electronically (not by magnetic media).
 
 

April 12

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 15

Individuals

File a 2009 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due by April 15.  If you want an automatic, six-month extension of time to file the return, file Form 4868, or you can get an extension by phone or over the Internet.  Then, you must file Form 1040, 1040A, or 1040 EZ by October 15.

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 by April 15.

Partnerships

File a 2009 calendar year return (Form 1065) by April 15.  Provide each partner with a copy of Schedule K-1.  If you want an automatic, five-month extension of time to file the return and provide Schedule K-1 or a substitute Schedule K-1, you must file Form 7004. Then you must file Form 1065 by September 15.

Electing large partnerships

File a 2009 calendar year return (Form 1065-B) by April 15.  If you want an automatic, six-month extension, file Form 7004. Then file Form 1065 by October 15.

Corporations

Deposit the first installment of estimated income tax for 2010 by April 15.

Employers

For Social Security, Medicare, withheld income tax, and non-payroll withholding, deposit the tax for payments in March by April 15 if the monthly rule applies.

Household employers

If you paid cash wages of $1,700 or more in 2009 to a household employee, you must file Schedule H by April 15.  If you are required to file a federal income tax return (Form 1040), file Schedule H with the return and report any household 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 2008 or 2009 to household employees. Also, report any income tax you withheld for your household employees.

April 30

Employers

For 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 file return.)  If you deposited the tax for the quarter in full and on time, you have until May 10 to file the return.

For federal unemployment tax, deposit the tax owed through March if more than $500.

 
The above information was taken from IRS Publication 509. This publication, along with much more information, is available at www.irs.gov.

The above tax-due-date reminders do NOT represent an all-inclusive list and should not be relied upon as such. This publication does not constitute legal, tax, or accounting advice, and it is offered as an informational service only. Any statements contained herein are not intended or written to be used, and cannot be used, for the purpose of avoiding penalties under the federal tax law.
 
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