| January 2010 |
|
| January 1 | Employers (Payroll Taxes) Stop advance credit of the earned income credit for any employee not submitting a new Form W-5. |
| January 11 | 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 your 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. | |
| 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) File Form 720 for the 4th quarter of 2009. | |
| February 10 | 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. 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. | |
| March 2010 |
|
| March 1 | Category: Business Owners Farmers and Fishermen: 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 returns, including Forms 1098, 1099 and W-2G, for payments made during 2009. File Form 730 and pay the tax on wagers 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 Form W-3 with Copy A of all Forms W-2 you issued for 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 an tax due. Provide shareholders with a copy of Sch. K-1. S Corporation elections: File Form 2553 to elect S Corporation status beginning with calendar year 2010. | |
| March 31 |
Category: Business Owners Electronically file Forms W-2, W-2G, 1098, 1099, and 8027. File Form 730 and pay the tax on wagers accepted during February. File Form 2290 and pay the tax for vehicles first used in February. |
| April 2010 |
|
| April 12 | Category: Employees who work for tips Employees: 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 deposit 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 1065 and provide each partner with a copy of Sch. K-1. Electing Large Partnerships: File 2009 Form 1065 calendar year return | |
| April 30 | Category: Business Owners File Form 730 and pay the tax on wagers 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 1st quarter of 2010. Deposit FUTA tax owed through March if more than $500. | |
| May 2010 |
|
| May 10 | Category: Employees who work for tips 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. |
| May 17 | Category: Employers (Payroll Taxes) Deposit Payroll tax for April if the monthly deposit rule applies. |
| June 2010 |
|
| June 1 | Category: Business Owners File Form 730 and pay the tax on wagers accepted during April. File Form 2290 and pay the tax for vehicles first used in April. |
| June 10 | Category: Employees who work for tips 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 Employee's Report of Tips to Employer. |
| June 15 | Category: Corporations Corporations: Deposit the second installment of your estimated tax for 2010. |
| Category: Employers (Payroll Taxes) Deposit Payroll tax for May if the monthly deposit rule applies. | |
| Category: Individuals Individuals outside the U.S.: File 2009 Form 1040. Individuals: Pay the second installment of extimated tax for 2010. | |
| June 30 | Category: Business Owners File Form 730 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 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 Employee's Report of Tips to Employer. |
| July 15 | Category: Employers (Payroll Taxes) Deposit Payroll tax for June if the monthly deposit rule applies. |
| August 2010 |
|
| August 2 | Category: Business Owners File Form 730 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) Employers - 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 10 | Category: Employees who work for tips 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 Employee's Report of Tips to Employer. |
| Category: Employers (Payroll Taxes) File Form 941 for the second quarter of 2010 if you timely deposited all required payments. | |
| August 16 | Category: Employers (Payroll Taxes) Deposit Payroll tax for July if the monthly deposit rule applies. |
| 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 during July. |
| September 2010 |
|
| September 10 | Category: Employees who work for tips 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 Employee's Report of Tips to Employer. |
| September 15 | Category: Corporations 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 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. 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 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 Employee's Report of Tips to Employer. |
| October 15 | Category: Employers (Payroll Taxes) File 2009 Form 5500 if you timely requested an extension on Form 5558. Deposit Payroll tax for September if the monthly deposit rule applies. |
| Category: Individuals Individuals: File 2009 Form 1040, 1040A or 1040 EZ if you timely requested a 6-month extension | |
| Category: Partnerships 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. | |
| November 2010 |
|
| November 1 | Category: Business Owners File Form 730 and pay tax on wagers accepted during September. File Form 2290 and pay tax for vehicles first used during September. |
| 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 10 | Category: Employees who work for tips 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 Employee's Report of Tips to Employer. |
| Category: Employers (Payroll Taxes) File form 941 for the 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. |
| November 30 | Category: Business Owners File Form 730 and pay tax on wagers accepted during October. File Form 2290 and pay tax for vehicles first used during October. |
| December 2010 |
|
| December 10 | Category: Employees who work for tips 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 Employee's Report of Tips to Employer. |
| Category: Employers (Payroll Taxes) Employers are required to report to you tips of $20 or more earned during November. | |
| December 15 | Category: Corporations Deposit the fourth installment of your 2010 estimated tax. |
| Category: Employers (Payroll Taxes) Deposit Payroll tax for November if the monthly deposit rule applies. | |
| January 2011 |
|
| January 7 | Category: Employers (Payroll Taxes) Deposit payroll tax for payments on Jan 1-4 if the semiweekly deposit rule applies. |
| January 10 | Category: Employers (Payroll Taxes) Employee's are required to report to you tips of 20$ or more earned during Dec, 2010. |
| January 12 | Category: Employers (Payroll Taxes) Deposit payroll tax for payments on Jan 5-7 if the semiweekly deposit rule applies. |
| January 14 | Category: Employers (Payroll Taxes) Deposit payroll tax for payments on Jan 8-11 if the semiweekly deposit rule applies. |
| January 17 | Category: Business Owners Farmers and fishermen: Pay your estimated tax for 2010. Use Form 1040-ES. |
| Category: Employers (Payroll Taxes) Deposit payroll tax for December 2010 if the monthly deposit rule applies. | |
| Category: Individuals Pay the final installment of your 2010 estimated tax. Use Form 1040-ES. | |
| January 20 | Category: Employers (Payroll Taxes) Deposit payroll tax for payments on Jan 12-14 if the semiweekly deposit rule applies. |
| January 21 | Category: Employers (Payroll Taxes) Deposit payroll tax for payments on Jan 15-18 if the semiweekly deposit rule applies. |
| January 26 | Category: Employers (Payroll Taxes) Deposit payroll tax for payments on Jan 19-21 if the semiweekly deposit rule applies. |
| January 28 | Category: Employers (Payroll Taxes) Deposit payroll tax for payments on Jan 22-25 if the semiweekly deposit rule applies. |
| January 31 | Category: Business Owners File form 720 for the 4th quarter of 2010. Furnish forms 1098, 1099 and W-2G to recipients for certain payments during 2010 and Form W-2 to employees who worked for you during 2010. |
| File Form 730 and pay the tax on wagers accepted during Dec 2010. Deposit any FUTA tax owed through Dec. 2010. File Form 2290 and pay the tax for vehicles first used in Dec 2010. File Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due. | |
| February 2011 |
|
| February 2 | Category: Employers (Payroll Taxes) Deposit payroll tax for payments on Jan 26-28 if the semiweekly deposit rule applies. |
| Category: Employers (Payroll Taxes) Deposit payroll tax for payments on Jan 26-28 if the semiweekly deposit rule applies. | |
| February 4 | Category: Employers (Payroll Taxes) Deposit payroll tax for payments on Jan 29-Feb 1 if the semiweekly deposit rule applies |
| February 9 | Category: Employers (Payroll Taxes) Deposit payroll tax for payments on Feb 2-4 if the semiweekly deposit rule applies. |
| February 10 | Category: Employers (Payroll Taxes) Employee's are required to report to you tips of 20$ or more earned during Jan, 2011. File 2010 Forms 940, 941, 943, 944 and/or 945 if you timely deposited all required payments. |
| February 11 | Category: Employers (Payroll Taxes) Deposit payroll tax for payments on Feb 5-8 if the semiweekly deposit rule applies. |
| February 15 | Category: Employers (Payroll Taxes) File a new Form W-4 if you claimed exemption from income tax withholding in 2010. Begin withholding on employees who claimed exemption from withholding in 2010 but did not file a W-4 to continue withholding exemption in 2010. Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients. Deposit payroll tax for Jan if the monthly deposit rule applies |
| February 16 | Category: Employers (Payroll Taxes) Deposit payroll tax for payments on Feb 9-11 if the semiweekly deposit rule applies. |
| February 18 | Category: Employers (Payroll Taxes) Deposit payroll tax for payments on Feb 12-15 if the semiweekly deposit rule applies. |
| February 24 | Category: Employers (Payroll Taxes) Deposit payroll tax for payments on Feb 16-18 if the semiweekly deposit rule applies. |
| February 25 | Category: Employers (Payroll Taxes) Deposit payroll tax for payments on Feb 19-22 if the semiweekly deposit rule applies. |
| February 28 | Category: Business Owners File information returns, including forms 1098, 1099 and W-2G for payments made during 2010. File Form W-3 with Copy A of all forms W-2 issued for 2010. File form 8027 if you are a large food or beverage establishment. File form 730 and pay the tax on wagers accepted during Jan. File Form 2290 and pay the tax for vehicles first used in Jan. Farmers and Fishermen: File 2010 Form 1040 and pay any tax due. However, you have until Apr. 15 to file if you paid your 2010 estimated tax payments by Jan 15, 2011. |
| March 2011 |
|
| March 2 | Category: Employers (Payroll Taxes) Deposit payroll tax for payments on Feb 23-25 if the semi-weekly deposit rule applies. |
| March 4 | Category: Employers (Payroll Taxes) Deposit payroll tax for payments on Feb 26-Mar 1 if the semiweekly deposit rule applies. |
| March 9 | Category: Employers (Payroll Taxes) Deposit payroll tax for payments on Mar 2-4 if the semi-weekly deposit rule applies. |
| March 10 | Category: Employers (Payroll Taxes) Employee's are required to report to you tips of $20 or more earned during Feb. |
| March 11 | Category: Employers (Payroll Taxes) Deposit payroll tax for payments on Mar 5-8 if the semi-weekly deposit rule applies. |
| March 15 | Category: Corporations File Form 1120 for 2010 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 Feb if the monthly deposit rule applies. | |
| Category: S Corporations File Form 1120S for 2010 calendar year and pay any tax due. Furnish a copy of Sch. K-1 to each shareholder. File Form 2553 to elect S-Corporation status beginning with calendar year 2011. File Form 2553 to elect to be treated as an S Corporation beginning with calendar year 2011. | |
| March 16 | Category: Employers (Payroll Taxes) Deposit payroll tax for payments on Mar 9-11 if the semi-weekly deposit rule applies. |
| March 18 | Category: Employers (Payroll Taxes) Deposit payroll tax for payments on Mar 12-15 if the semi-weekly deposit rule applies. |
| March 23 | Category: Employers (Payroll Taxes) Deposit payroll tax for payments on Mar 16-18 if the semi-weekly deposit rule applies. |
| March 25 | Category: Employers (Payroll Taxes) Deposit payroll tax for payments on Mar 19-22 if the semi-weekly deposit rule applies. |
| March 30 | Category: Employers (Payroll Taxes) Deposit payroll tax for payments on Mar 23-25 if the semi-weekly deposit rule applies. |
| March 31 | Category: Individuals Electronically file forms W-2, W-2G, 1098, 1099 and 8027. File Form 2290 and pay the tax for vehicles first used in Feb. File form 730 and pay the tax on wagers accepted during Feb. |
| April 2011 |
|
| April 1 | Category: Employers (Payroll Taxes) Deposit payroll tax for payments on Mar 26-29 if the semi-weekly deposit rule applies. |