Tax Calendar
2010 Calendar
Weekends & Holidays: If a due date falls on a Saturday, Sunday or holiday, the due date is automatically extended until the next business day that is not itself a legal holiday. Dates shown below are for 2010.
January:
• 15 - Last day to pay 4th quarter estimates for the prior year unless filing return by February 1.
February:
• 1 - Last day to provide W-2s to those people you paid during the prior year.
• 1 - Due date for 2009 Forms 940, 941, CA DE6, CA DE7 and W-3 if you had payroll in 2009.
• 1 - If you file your prior year’s return and pay any tax due by this date, you need not make the 4th Quarter Estimated Tax Payment (see above).
• 15 – Last day to furnish Forms 1099 to those people you paid that provided services for you in 2009.
March:
• 1 - Last day to provide file copies of 1099s and W-2s with the government.
• 1 - If you have not been in for your tax appointment and are not currently scheduled, please call us to prepare your 2009 tax return.
• 15 - Last day to file your prior year’s corporate tax return (1120, 1120S) with a calendar year end or to request an extension of time to file.
• 31 - Electronic filing of Forms 1098, 1099, and W-2G. This due date applies only if you file electronically (not by magnetic media).
April:
• 1 - Last day to withdraw funds from your IRA account if you turned age 70 1/2 in the prior year and haven’t already taken a distribution for that year. For other types of plans, contact our office.
• 15* - Last day to file your prior year’s individual tax return (Form 1040) or to request an extension to file.
• 15* - Last day to file your prior year’s partnership return (Form 1065) and trust returns or request an automatic extension until September 15.
• 15 - Last day to make an IRA contribution for the prior year.
• 15 - Last day to make SEP or Keogh contributions unless an extension is filed.
• 15 - Last day to fund the prior year’s Coverdell Education Savings Account.
• 15* - First estimated tax installment for the year due.
* Normally this date is April 15. However, when falling on a Sat., Sun. or a holiday, it becomes the next business day. District of Columbia holidays (April 16 is Emancipation Day) are treated as legal holidays for purposes of timely filing and payment.
June:
• 15 - Second estimated tax installment for the year due.
• 15 - Last day for U.S. Citizens living abroad to file their individual tax return (Form 1040) or request an extension.
July:
• 1 - Time to review your 2010 year-to-date income and expenses to ensure estimated tax payments and withholding are adequate to avoid underpayment penalties.
August:
• 2 - Last day for employers (including self-employed individuals) to file appropriate Series 5500 Form for Employee Benefit Plans (includes Keogh Plans).
September:
• 15 - Third estimated tax installment for the year due.
• 15 - Last day to file partnership (Form 1065) and trust (Form 1041) returns with an approved extension.
• 15 - Last day to file calendar year ending corporate tax returns (Form 1120, 1120S) with an approved extension.
October:
• 15 - Last day to file prior year’s individual tax return (Form 1040), if you are in the United States with an approved extension.
November:
• 15 - Time for Year-End Tax Planning
December:
• 31 - Last day for taxpayers who began their minimum IRA distributions in a year before 2010 to make their required withdrawal for 2010.
• 31 - Last day to pay deductible expenses for the 2010 return (doesn’t apply to IRA, SEP or Keogh contributions, all of which can be made after December 31, 2010).
• 31 - Last day to withdraw funds from a Traditional IRA Account and avoid a penalty if you turned age 70½ before 2010.
• 31 - If you are self-employed, December 31 is the last day to set up a Keogh Retirement Account if you plan to make a 2010 Contribution.
• 31 - Technically the last day of the year. However, if it falls on a non-business day such as a Saturday or Sunday, you may not be able to take the recommended actions and should consider taking the actions earlier than December 31st.
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