Tax Calendar 2010

The Tax Calendar presented here is very simple but rather complete for Federal Tax Dates. You just scroll down the page. You can also search for a date or topic by using [CTL] F in your Browser.

January 2010
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       JANUARY
January 10
Employees who work for tips. If you received $20 or more in tips during December, report them to your employer. You can use Form 4070, Employee's Report of Tips to Employer.

January 18
Individuals. Make a payment of your estimated tax for 2007 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2007 estimated tax. However, you do not have to make this payment if you file your 2007 return (Form 1040) and pay any tax due by January 31, 2008.

Farmers and fishermen. Pay your estimated tax for 2007 using Form 1040-ES. You have until April 15 to file your 2007 income tax return (Form 1040). If you do not pay your estimated tax by January 18, you must file your 2007 return and pay any tax due by March 1, 2008, to avoid an estimated tax penalty.

January 31
Individuals who must make estimated tax payments. If you did not pay your last installment of estimated tax by January 18, you may choose (but are not required) to file your income tax return (Form 1040) for 2007 by January 31. Filing your return and paying any tax due by January 31 prevents any penalty for late payment of the last installment. If you cannot file and pay your tax by January 31, file and pay your tax by April 15.

All businesses. Give annual information statements to recipients of certain payments you made during 2007. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. Payments that may be covered include the following.
• Cash payments for fish (or other aquatic life) purchased from anyone engaged in the trade or business of catching fish.
• Compensation for workers who are not considered employees
• Dividends and other corporate distributions.
• Interest.
• Amounts paid in real estate transactions.
• Rent.
• Royalties.
• Amounts paid in broker and barter exchange transactions.
• Payments to attorneys.
• Payments of Indian gaming profits to tribal members.
• Profit-sharing distributions.
• Retirement plan distributions.
• Original issue discount.
• Prizes and awards.
• Medical and health care payments.
• Debt cancellation (treated as payment to debtor).
• Cash payments over $10,000. See the instructions for Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business.


February 2010
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       FEBRUARY
February 10
Employees who work for tips. If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.

February 15
Individuals. If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.

February 28
All businesses. File information returns (Form 1099) for certain payments you made during 2007. These payments are described under January 31. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. If you file Forms 1098, 1099, or W-2G electronically (not by magnetic media), your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms remains January 31.



March 2010
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       MARCH
March 1
Farmers and fishermen. File your 2007 income tax return (Form 1040) and pay any tax due. However, you have until April 15 to file if you paid your 2007 estimated tax by January 18, 2008.

March 10
Employees who work for tips. If you received $20 or more in tips during February, report them to your employer. You can use Form 4070.

March 15
Corporations. File a 2007 calendar year income tax return (Form 1120 or 1120-A) and pay any tax due. 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. File a 2007 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder's Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1. 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 corporation election. File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with calendar year 2008. If Form 2553 is filed late, S treatment will begin with calendar year 2009.

Electing large partnerships. Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership, or a substitute Schedule K-1. This due date is effective for the first March 15 following the close of the partnership's tax year. The due date of March 15 applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 8736 or Form 8800.

March 31
Electronic filing of Forms 1098, 1099, and W-2G. File Forms 1098, 1099, or W-2G with the IRS. This due date applies only if you file electronically (not by magnetic media). Otherwise, see February 28. The due date for giving the recipient these forms remains January 31.


April 2010
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       APRIL
April 11
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 2007 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 4-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or you can get an extension by phone or over the Internet. Then, file Form 1040, 1040A, or 1040EZ by August 15. If you need an additional 2-month extension, file Form 2688, Application for Additional Extension of Time To File U.S. Individual Income Tax Return, as soon as possible, so that your application can be acted on before August 15.

Household employers. If you paid cash wages of $1,400 or more in 2007 to a household employee, you must file Schedule H. 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 2006 or 2007 to household employees. Also, report any income tax you withheld for your household employees.

Individuals. If you are not paying your 2008 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2008 estimated tax. Use Form 1040-ES. For more information, see Publication 505.

Partnerships. File a 2007 calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1. If you want an automatic 3-month extension of time to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 8736. Then, file Form 1065 by July 15. If you need an additional 3-month extension, file Form 8800.

Electing large partnerships. File a 2007 calendar year return (Form 1065-B). If you want an automatic 3-month extension of time to file the return, file Form 8736. Then, file Form 1065-B by July 15. If you need an additional 3-month extension, file Form 8800. See March 15 for the due date for furnishing Schedules K-1 or substitute Schedules K-1 to the partners.

Corporations. Deposit the first installment of estimated income tax for 2008.


May 2010
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       MAY
May 10
Employees who work for tips.If you received $20 or more in tips during April, report them to your employer. You can use Form 4070.


June 2010
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       JUNE
June 10
Employees who work for tips. If you received $20 or more in tips during May, report them to your employer. You can use Form 4070.

June 15
Individuals. If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. Otherwise, see April 15. If you want additional time to file your return, file Form 4868 to obtain 2 additional months to file. Then, file Form 1040 by August 15. If you still need additional time, file Form 2688 to request an additional 2 months as soon as possible so that your application can be acted on before August 15. However, if you are a participant in a combat zone you may be able to further extend the filing deadline.

Individuals. Make a payment of your 2008 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2008.

Corporations. Deposit the second installment of estimated income tax for 2008.


July 2010
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       JULY
July 11
Employees who work for tips. If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.

July 15
Partnerships. File a 2007 calendar year return (Form 1065). This due date applies only if you timely requested an automatic 3-month extension. Otherwise, see April 15. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1. If you need an additional 3-month extension, file Form 8800.

Electing large partnerships. File a 2007 calendar year return (Form 1065-B). This due date applies only if you timely requested an automatic 3-month extension. If you need an additional 3-month extension, file Form 8800. See March 15 for the due date for furnishing Schedules K-1 or substitute Schedules K-1 to the partners.


August 2010
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       AUGUST
August 10
Employees who work for tips. If you received $20 or more in tips during July, report them to your employer. You can use Form 4070.

August 15
Individuals. If you have an automatic 4-month extension to file your income tax return for 2007, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due. If you need an additional 2-month extension, file Form 2688.


September 2010
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       SEPTEMBER
September 12
Employees who work for tips. If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.

September 15
Individuals. Make a payment of your 2008 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2008.

Corporations. File a 2007 calendar year income tax return (Form 1120 or 1120-A) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15.

S corporations. File a 2007 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

Corporations. Deposit the third installment of estimated income tax for 2008.


October 2010
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       OCTOBER
October 11
Employees who work for tips. If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.

October 17
Individuals. File a 2007 income tax return and pay any tax, interest, and penalties due if you were given an additional 2-month extension.

Partnerships. File a 2004 calendar year return (Form 1065). This due date applies only if you were given an additional 3-month extension. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1.

Electing large partnerships. File a 2004 calendar year return (Form 1065-B). This due date applies only if you were given an additional 3-month extension. See March 15 for the due date for furnishing Schedules K-1 or substitute Schedules K-1 to the partners.


November 2010
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       NOVEMBER
November 10
Employees who work for tips. If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.


December 2010
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       DECEMBER
December 12
Employees who work for tips. If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.

December 15
Corporations. Deposit the fourth installment of estimated income tax for 2008.