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.

September 10

Employees who work for tips

If you received $20 or more in tips during August, report them to your employer by September 10. Use Form 4070.

September 15

Individuals

By September 15, 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 that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2010. For more information, see Publication 505.

Partnerships

By September 15, file a 2009 calendar year return (Form 1065). This due date applies only IF you were given an additional five-month extension. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1.

Corporations

File a 2009 calendar year income tax return (Form 1120 or 1120-A) and pay any tax, interest and penalties due by September 15. This due date applies only if you have a calendar year end and you timely requested an automatic six-month extension on or before March 15.

Deposit the third installment of estimated income tax for 2010 by September 15. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

S Corporations

File a 2009 calendar year income tax return (Form1120S) by September 15. This due date applies only if you have a calendar year end and you timely requested an automatic six-month extension on or before March 15. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

Employers

Social Security, Medicare, income tax withheld, and non-payroll withholding - If the monthly deposit rule applies, deposit the tax for payments made in August by September 15.

October 12

Employees who work for tips

If you received $20 or more in tips during September, report them to your employer by October 12. You should use Form 4070.

October 15

Individuals

By October 15, file a 2009 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax, interest, and penalties due IF you were given an automatic six-month extension.

Electing large partnerships

By October 15, file a 2009 calendar year return (Form 1065-B). This due date applies only IF you were given an additional six-month extension.

Employers

For Social Security, Medicare, income tax withheld, and non-payroll withholding - If the monthly deposit rule applies, deposit the tax for payments made in September by October 15.

Benefit plans

If you sponsor a qualified employee benefit plan with a December 31 yearend and you were given the 2-1/2 month extension, you must file Form 5500 by October 15.