Tax Center > Tax Due Dates January 2010 January 1  Category:  Employers (Payroll Taxes) Stop Advance credit of the earned income credit for any employee not submitting a new Form W-5. January 11 Category:  Employees who work for tips Employees who work for tips:  If you received $20 or more in tips during December 2009, report them to your employer.  You can use Form 4070 Employee's Report of Tips to Employer. January 15 Category:  Business Owners Farmers and Fisherman:  Pay yoru estimated tax for 2009.  Use Form 1040-ES Category:  Employers (Payroll Taxes) Employers - Deposit payroll tax for December 2009 if the monthly deposit rule applies. Category:  Individuals Individuals - Pay the final installment of your 2009 estimated tax.  Use Form 1040-ES Category:  Employers (Payroll Tax) Employers - Monthly State, Local, and School District withholding tax due. January 25 Category:  Business Owners December Sales tax due. February 2010 February 1 Category: Business Owners Furnish Forms 1098, 1099, and W-2G to recipients for certain payments made during 2009, and Form W-2 to employees who worked for you during 2009. Deposit FUTA tax owed through December 2009. File 2009 Forms 940, 941, 943 944 and/or 945 if you did not deposit all taxes when due. File form 730 and pay the tax on wagers accepted during December 2009. File Form 2290 and pay the tax on vehicles first used in December 2009. Category: Employers (Payroll Taxes) Employers – Monthly State, Local, and School District withholding tax due.  Category: Employers (Payroll Taxes) File Form 720 for the 4th quarter of 2009.   February 10   Category: Business Owners 4th Quarter CAT due.   Category: Employees who work for tips 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 Employee's Report of Tips to Employer.   Category: Employers (Payroll Taxes) Employers - File 2009 Forms 940, 941, 943, 944 and/or 945 if you timely deposited all required payments.  February 15   Category: Individuals File a new Form W-4 if you claimed exemption from income tax withholding in 2009.   Category: Employers (Payroll Taxes)   Employers – Monthly State, Local, and School District withholding tax due.   February 16    Category: Business Owners Furnish forms 1099-B, 1099-S and certain 1099-MISC to recipients.   Category: Employers (Payroll Taxes) Deposit Payroll tax for January if the monthly deposit rule applies Employers: Begin withholding on employees who claimed exemption from withholding in 2009 but did not file a W-4 to continue withholding exemption in 2010. February 23 Category:  Business Owners January Sales Tax Due March 2010 March 1 Category:  Business Owners Farmers and Fisherman:  File 2009 Form 1040 and pay any tax due.  However, you have until Apr 15 to file if you paid your 2009 estimated tax payments by Jan 15, 2010. File information retruns, including Forms 1098, 1099, and W-2G, for payments made during 2009.  File form 730 and pay the tax on wages accepted during January.  File Form 2290 and pay the tax for vehicles first used in January.  File Form 8027 if you are a large food or beverage establishment. Category:  Employers (Payroll Taxes) File From W-3 with Copy A of all Forms W-2 you issued fpr 2009. March 10 Category:  Employees who work for tips 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 Employee's Report of Tips to Employer. March 15 Category:  Corporations Corporations:  File Form 1120 for 2009 calendar year and pay any tax due.  For automatic 6-month extension File Form 7004 and deposit estimated tax. Category:  Employers (Payroll Taxes) Deposit payroll tax for February if the monthly deposit rule applies. Category:  Partnerships Electing Large Partnerships:  Furnish Sch. K-1 (Form 1065-B) to each partner. Category:  S Corporations S Corporations:  File Form 1120S for 2009 calendar year and pay any tax due.  Provide shareholders with a copy of Sch. K-1. S Corporations elections:  File Form 2553 to elect S Corporation status beginning with calendar year 2010. Category:  Employers (Payroll Taxes) Employers:  File monthly State, Local, and School District withholding and pay any tax due. April 2010 April 12 Category:  Employees who work for tips 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 Employee's Report of Tips to Employer. April 15 Category:  Corporations Corporations:  Deposit the first installment of your estimated tax for 2010. Category:  Employers (Payroll Taxes) Deposit Payroll tax for March if the monthly rule applies. Category:  Household Employers Household employers:  File Schedule H with Form 1040 if you paid $1,700 or more to a household employee. Category:  Individuals File applicable 2009 Form 1040, 1040A, or 1040EZ.  For automatic 6-month extension file Form 4868 and deposit estimated tax.  Pay the first installment of 2010 estimated tax. Category:  Partnerships File 2009 Form 165 and provide each partner with a copy of Sch. K-1.  Electing Large Partnerships:  File 2009 Form 1065 calendar year return. Category:  Employers (Payroll Taxes) Employers:  File monthly State, Local, and School District withholding and pay any tax due. April 23 Category: Business Owners March Sales tax due. April 30 Category:  Business Owners File Form 730 and pay the tax on wages accepted during March.  File Form 2290 and pay the tax on vehicles first used in March. Category:  Employers (Payroll Taxes) File Form 941 for the first quarter of  2010.  File Form 720 for the first quarter of 2010.  Deposit FUTA tax owed through March if more than $500. May 2010 May 10 Category:  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 Employee's Report of Tips to Employer. Category: 1st quarter CAT due. May 17 Category:  Employers (Payroll Taxes) Deposit Payroll tax for April if the monthly deposit rule applies. Category:  Employers (Payroll Taxes) File monthly State, Local, and School District withholding and pay any tax due. May 24 Category:  Business Owners April Sales tax due. June 2010 June 1 Category:  Business Owners File Form 730 and pay the tax on wages accepted during April.  File Form 2290 and pay the tax for vehicles first used in April. June 10 Category:  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 Employer's Report of Tips to Employer. June 15 Category:  Corporations Deposit the second installment of your estimated tax for 2010. Category:  Employers (Payroll Taxes) Deposit Payroll tax for May if monthly rule applies. Category:  Individuals Individuals outside the US:  File 2009 Form 1040.  Individuals:  Pay the second installment of estimated tax for 2010. Category:  Employers (Payroll Taxes) File monthly State, Local, and School District withholding and pay any tax due. June 23 Category:  Business Owners May Sales tax due. June 30 Category:  Business Owners File Form 720 and pay the tax on wagers accepted during May.  File Form 2290 and pay the tax for vehicles first used in May. July 2010 July 1 Category:  Business Owners File Form 11-C to register and pay annual tax if you are in the business of wagers. July 12 Category:  Employees who work for tips If you recieved $20 or more in tips during June, report them to your employer.  You can used Form 4070 Employee's Report of Tips to Employer. July 15 Category:  Employers (Payroll Taxes) Deposit Payroll tax for June if the monthly rule applies. Category:  Employers (Payroll Taxes) File monthly State, Local, and School District withholding and pay any tax due. July 23 Category:  Business Owners June Sales tax due. August 2010 August 2 Category:  Business Owners File Form 720 and pay the tax on wagers accepted during June.  File Form 720 for the 2nd quarter of 2010.  File Form 2290 and pay the tax for vehicles first used in June. Category:  Employers (Payroll Taxes) File Form 5500 or 5500-EZ for 2009.  Deposit FUTA owed through June if more than $500.  File Form 941 for the 2nd quarter of 2010. August 9 Category: 2nd quarter CAT due. August 10 Category:  Employees who work for tips If you recieved $20 or more in tips during July, report them to your employer.  You can use Form 4070 Employee's Report of Tips to Employer. August 16 Category:  Employers (Payroll Taxes) Deposit Payroll tax for July if the monthly deposit rule applies. Category:  Employers (Payroll Taxes) File monthly State, Local, and School District withholding and pay any tax due. August 23 Category:  Buisness Owners July Sales tax due. August 31 Category:  Business Owners File Form 730 and pay tax on wagers accepted during July.  File Form 2290 and pay the tax for vehicles first used in July. September 2010 September 10 Category:  Employees who work for tips If you recieved $20 or more in tips during August, report them to your employer.  You can use Form 4070 Employee's Report of Tips to Employer. September 15 Category:  Corporations File calendar year 2009 Form 1120 or 1120S if you timely requested a 6-month extension. Deposit third installment of your 2010 estimated tax. Category:  Employers (Payroll Taxes) Deposit Payroll tax for August if the monthly deposit rule applies. Category:  Individuals Pay the third installment of your estimated tax for 2010. Category:  Partnerships File 2009 Form 1065 if you timely requested a 5-month extension. Category:  Employers (Payroll Taxes) File monthly State, Local, School District withholding and pay any tax due. September 23 Category:  Business Owners August Sales tax due. September 30 Category:  Business Owners File Form 730 and pay the tax on wagers accepted during August.  File Form 2290 and pay the tax for vehicles first used in August. October 2010 October 12 Category:  Employees who work for tips If you recieved $20 or more in tips during September, report them to your employer.  You can use Form 4070 Emploee's Report of Tips to Employer. October 15  Category:  Employers (Payroll Taxes) File 2009 Form 5500 if you timely requested an extenstion of Form 5558. Deposit Payroll tax for September if the monthly deposit rule applies. Category:  Individuals File 2009 Form 1040,  1040A, or 1040EZ if you timely requested a 6-month extension. Category:  Partnerships File your 2009 tax return if you were given a 6-month extension.  Electing Large Partnerships:  File 2009 Form 1065 if you timely requested a 6-month extension. Category:  Employers (Payroll Taxes) File monthly State, Local, and School District withholding and pay any tax due. October 25 Category:  Business Owners September Sales tax due. November 2010 November 1 Category:  Business Owners File Form 730 and pay the tax on wagers accepted during October.  File Form 2290 and pay the tax for vehicles first used in October. Category:  Employers (Payroll Taxes) File Form 720 for the 3rd quarter of 2010.  File Form 941 for the 3rd quarter of 2010.  Deposit FUTA owed through September if more than $500. November 9 Category:  3rd quarter CAT due. November 10 Category:  Employees who work for tips If you recieved $20 or more in tips during October, report them to your employer.  You can use Form 4070 Emploee's Report of Tips to Employer. Category:  Employers (Payroll Taxes) File Form 941 for third quarter of 2010 if you timely deposited all required payments. November 15 Category:  Employers (Payroll Taxes) Deposit Payroll tax for October if the monthly deposit rule applies. Category:  Employers (Payroll Taxes) File monthly State, Local, and School District withholding and pay any tax due. November 23 Category:  Business Owners October Sales tax due. November 30 Category:  Business Owners File Form 730 and pay the tax on wagers accepted during October.  File Form 2290 and pay the tax for vehicles first used in October. December 2010 December 10 Category:  Employees who work for tips If you recieved $20 or more in tips during November, report them to your employer.  You can use Form 4070 Emploee's Report of Tips to Employer. December 15 Category:  Employers (Payroll Taxes) File monthly State, Local, and School District withholding and pay any tax due. December 23 Category:  Business Owners November Sales tax due.