2009 Tax Calendar
First Quarter
The first quarter of a calendar year is made up of January, February, and March.
January 1, 2010
- Stop advance credit of the Earned Income Credit for any employee not submitting a new Form W-5.
January 6, 2010
- Deposit payroll tax for payments on Jan 1st if the semiweekly deposit rule applies.
January 8, 2010
- Deposit payroll tax for payments on Jan 2–5 if the semiweekly deposit rule applies.
January 11, 2010
- Employers: Employees are required to report to you tips of $20 or more earned during Dec 2009
January 13, 2010
- Deposit payroll tax for payments on Jan 6–8 if the semiweekly deposit rule applies.
January 15, 2010
- Individuals: Pay the final installment of your 2009 estimated tax. Use Form 1040-ES.
- Farmers and fishermen: Pay your estimated tax for 2009. Use Form 1040-ES.
- Employers: Deposit payroll tax for Dec 2009 if the monthly deposit rule applies. Deposit payroll tax for payments on Jan 9–12 if the semiweekly deposit rule applies.
January 21, 2010
- Deposit payroll tax for payments on Jan 13–15 if the semiweekly deposit rule applies.
January 22, 2010
- Deposit payroll tax for payments on Jan 16–19 if the semiweekly deposit rule applies.
January 27, 2010
- Deposit payroll tax for payments on Jan 20–22 if the semiweekly deposit rule applies.
January 29, 2010
- Deposit payroll tax for payments on Jan 23–26 if the semiweekly deposit rule applies
February 1, 2010
- Furnish Forms 1098, 1099 and W-2G to recipients for certain payments during 2009, and Form W-2 to employees who worked for you during 2009. Deposit any FUTA tax owed through Dec 2009. File 2009 Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due.
- Excise taxes: File Form 720 for the 4th quarter of 2009. File Form 730 and pay the tax on wagers accepted during Dec 2009. File Form 2290 and pay the tax for vehicles first used in Dec 2009.
February 3, 2010
- Deposit payroll tax for payments on Jan 27–29 if the semiweekly deposit rule applies.
February 5, 2010
- Deposit payroll tax for payments on Jan 30–Feb 2 if the semiweekly deposit rule applies.
February 10, 2010
- File 2009 Forms 940, 941, 943, 944 and/or 945 if you timely deposited all required payments.
- Employers: Employees are required to report to you tips of $20 or more earned during Jan. Deposit payroll tax for payments on Feb 3–5 if the semiweekly deposit rule applies.
February 12, 2010
- Deposit payroll tax for payments on Feb 6–9 if the semiweekly deposit rule applies.
February 15, 2010
- File a new Form W-4 if you claimed exemption from income tax withholding in 2009.
February 16, 2010
- Furnish Forms 1099-B, 1099-S and certain 1099-MISC to recipients.
- 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. Deposit payroll tax for Jan if the monthly deposit rule applies.
February 18, 2010
- Deposit payroll tax for payments on Feb 10–12 if the semiweekly deposit rule applies.
February 19, 2010
- Deposit payroll tax for payments on Feb 13–16 if the semiweekly deposit rule applies.
February 24, 2010
- Deposit payroll tax for payments on Feb 17–19 if the semiweekly deposit rule applies.
February 26, 2010
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Deposit payroll tax for payments on Feb 20–23 if the semiweekly deposit rule applies.
March 1, 2010
- File information returns, including Forms 1098, 1099 and W-2G, for payments made during 2009. File Form W-3 with Copy A of all Forms W-2 you issued for 2009. File Form 2290 and pay the tax for vehicles first used in Jan. File Form 730 and pay the tax on wagers accepted during Jan. File Form 8027 if you are a large food or beverage establishment.
- 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.
March 3, 2010
- Deposit payroll tax for payments on Feb 24–26 if the semiweekly deposit rule applies
March 5, 2010
- Deposit payroll tax for payments on Feb 27–Mar 2 if the semiweekly deposit rule applies 6
March 10, 2010
- Employers: Employees are required to report to you tips of $20 or more earned during Feb. Deposit payroll tax for payments on Mar 3–5 if the semiweekly deposit rule applies
March 12, 2010
- Deposit payroll tax for payments on Mar 6–9 if the semiweekly deposit rule applies
March 15 , 2010
- 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.
- S Corporations: File Form 1120S for 2009 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 2010. Electing Large Partnerships: Furnish Sch. K-1 (Form 1065-B) to each partner.
- Employers: Deposit payroll tax for Feb if the monthly deposit rule applies.
March 17, 2010
- Deposit payroll tax for payments on Mar 10–12 if the semiweekly deposit rule applies.
March 19, 2010
- Deposit payroll tax for payments on Mar 13–16 if the semiweekly deposit rule applies.
March 24, 2010
- Deposit payroll tax for payments on Mar 17–19 if the semiweekly deposit rule applies.
March 26, 2010
- Deposit payroll tax for payments on Mar 20–23 if the semiweekly deposit rule applies.
March 31, 2010
- Electronically file Forms W-2, W-2G, 1098, 1099 and 8027. File Form 730 and pay the tax on wagers accepted during Feb. File Form 2290 and pay the tax for vehicles first used in Feb. Deposit payroll tax for payments on Mar 24–26 if the semiweekly deposit rule applies.
Second Quarter
The second quarter of a calendar year is made up of April, May, and June
April 2, 2010
- Deposit payroll tax for payments on Mar 27–30 if the semiweekly deposit rule applies.
April 7, 2010
- Deposit payroll tax for payments on Mar 31–Apr 2 if the semiweekly deposit rule applies.
April 9, 2010
- Deposit payroll tax for payments on Apr 3–6 if the semiweekly deposit rule applies
April 12, 2010
- Employers: Employees are required to report to you tips of $20 or more earned during Mar.
April 14, 2010
- Deposit payroll tax for payments on Apr 7–9 if the semiweekly deposit rule applies.
April 15 , 2010
- Individuals: File 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.
- Partnerships: File 2009 Form 1065 and furnish a copy of Sch. K-1 to each partner.
- Electing Large Partnerships: File 2009 Form 1065 calendar year return.
- Corporations: Deposit the first installment of your estimated tax for 2010.
- Employers: Deposit payroll tax for Mar if the monthly deposit rule applies.
- Household Employers: File Sch. H with Form 1040 if you paid $1,700 or more to a household employee.
April 19, 2010
- Deposit payroll tax for payments on Apr 10–13 if the semiweekly deposit rule applies.
April 21, 2010
- Deposit payroll tax for payments on Apr 14–16 if the semiweekly deposit rule applies.
April 23, 2010
- Deposit payroll tax for payments on Apr 17–20 if the semiweekly deposit rule applies.
April 28, 2010
- Deposit payroll tax for payments on Apr 21–23 if the semiweekly deposit rule applies.
April 30, 2010
- File Form 720 for the 1st quarter of 2010. File Form 730 and pay the tax on wagers accepted during Mar. File Form 2290 and pay the tax on vehicles first used in Mar.
- Employers: File Form 941 for the first quarter of 2010. Deposit FUTA tax owed through Mar if more than $500. Deposit payroll tax for payments on Apr 24–27 if the semiweekly deposit rule applies.
May 5, 2010
- Deposit payroll tax for payments on Apr 28–30 if the semiweekly deposit rule applies.
May 7, 2010
- Deposit payroll tax for payments on May 1–4 if the semiweekly deposit rule applies.
May 10, 2010
- Employers: Employees are required to report to you tips of $20 or more earned during Apr. File Form 941 for the first quarter of 2010 if you timely deposited all required payments.
May 12, 2010
- Deposit payroll tax for payments on May 5–7 if the semiweekly deposit rule applies.
May 14, 2010
- Deposit payroll tax for payments on May 8–11 if the semiweekly deposit rule applies.
May 17, 2010
- Deposit payroll tax for Apr if the monthly deposit rule applies.
May 19, 2010
- Deposit payroll tax for payments on May 12–14 if the semiweekly deposit rule applies.
May 21, 2010
- Deposit payroll tax for payments on May 15–18 if the semiweekly deposit rule applies.
May 26, 2010
- Deposit payroll tax for payments on May 19–21 if the semiweekly deposit rule applies.
May 28, 2010
- Deposit payroll tax for payments on May 22–25 if the semiweekly deposit rule applies.
June 1, 2010
- File Form 730 and pay the tax on wagers accepted during April. File Form 2290 and pay the tax for vehicles first used during April.
June 3, 2010
- Deposit payroll tax for payments on May 26–28 if the semiweekly deposit rule applies.
June 4, 2010
- Deposit payroll tax for payments on May 29–June 1 if the semiweekly deposit rule applies.
June 9, 2010
- Deposit payroll tax for payments on June 2–4 if the semiweekly deposit rule applies.
June 10, 2010
- Employers: Employees are required to report to you tips of $20 or more earned during May.
June 11, 2010
- Deposit payroll tax for payments on June 5–8 if the semiweekly deposit rule applies.
June 15, 2010
- Individuals outside the U.S.: File 2009 Form 1040.
- Individuals: Pay the second installment of estimated tax for 2010.
- Corporations: Deposit the second installment of your 2010 estimated tax.
- Employers: Deposit payroll tax for May if the monthly deposit rule applies.
June 16, 2010
- Deposit payroll tax for payments on June 9–11 if the semiweekly deposit rule applies.
June 18, 2010
- Deposit payroll tax for payments on June 12–15 if the semiweekly deposit rule applies.
June 23, 2010
- Deposit payroll tax for payments on June 16–18 if the semiweekly deposit rule applies.
June 25, 2010
- Deposit payroll tax for payments on June 19–22 if the semiweekly deposit rule applies.
June 30, 2010
- File Form 730 and pay the tax on wagers accepted during May. File Form 2290 and pay the tax for vehicles first used during May.
- Employers: Deposit payroll tax for payments on June 23–25 if the semiweekly deposit rule applies.
Third Quarter
The third quarter of a calendar year is made up of July, August, and September.
July 1, 2010
- File Form 11-C to register and pay annual tax if you are in the business of taking wagers
July 2, 2010
- Deposit payroll tax for payments on June 26–29 if the semiweekly deposit rule applies.
July 8, 2010
- Deposit payroll tax for payments on June 30–July 2 if the semiweekly deposit rule applies.
July 9, 2010
- Deposit payroll tax for payments on July 3–6 if the semiweekly deposit rule applies.
July 12, 2010
- Employers: Employees are required to report to you tips of $20 or more earned during June.
July 14, 2010
- Deposit payroll tax for payments on July 7–9 if the semiweekly deposit rule applies.
July 15, 2010
- Deposit payroll tax for June if the monthly deposit rule applies.
July 16, 2010
- Deposit payroll tax for payments on July 10–13 if the semiweekly deposit rule applies.
July 21, 2010
- Deposit payroll tax for payments on July 14–16 if the semiweekly deposit rule applies.
July 23, 2010
- Deposit payroll tax for payments on July 17–20 if the semiweekly deposit rule applies.
July 28, 2010
- Deposit payroll tax for payments on July 21–23 if the semiweekly deposit rule applies.
July 30, 2010
- Deposit payroll tax for payments on July 24-27 if the semiweekly rule applies.
August 2, 2010
- File Form 720 for the 2nd quarter of 2010. File Form 730 and pay the tax on wagers accepted during June. File Form 2290 and pay the tax for vehicles first used during June.
- Employers: File 2009 Form 5500 or 5500-EZ. Deposit FUTA owed through June if more than $500. File Form 941 for the 2nd quarter of 2010.
August 4, 2010
- Deposit payroll tax for payments on July 28–30 if the semiweekly deposit rule applies.
August 6, 2010
- Deposit payroll tax for payments on July 31–Aug 3 if the semiweekly deposit rule applies.
August 10, 2010
- Employers: Employees are required to report to you tips of $20 or more earned during July. File Form 941 for the second quarter of 2010 if you timely deposited all required payments.
August 11, 2010
- Deposit payroll tax for payments on Aug 4–6 if the semiweekly deposit rule applies.
August 13, 2010
- Deposit payroll tax for payments on Aug 7–10 if the semiweekly deposit rule applies.
August 16, 2010
- Deposit payroll tax for July if the monthly deposit rule applies.
August 18, 2010
- Deposit payroll tax for payments on Aug 11–13 if the semiweekly deposit rule applies.
August 20, 2010
- Deposit payroll tax for payments on Aug 14–17 if the semiweekly deposit rule applies.
August 25, 2010
- Deposit payroll tax for payments on Aug 18–20 if the semiweekly deposit rule applies.
August 27, 2010
- Deposit payroll tax for payments on Aug 21–24 if the semiweekly deposit rule applies.
August 31, 2010
- 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 1, 2010
- Deposit payroll tax for payments on Aug 25–27 if the semiweekly deposit rule applies.
September 3, 2010
- Deposit payroll tax for payments on Aug 28–31 if the semiweekly deposit rule applies.
September 9, 2010
- Deposit payroll tax for payments on Sep 1–3 if the semiweekly deposit rule applies.
September 10, 2010
- Employers: Employees are required to report to you tips of $20 or more earned during August. Deposit payroll tax for payments on Sep 4–7 if the semiweekly deposit rule applies
September 15, 2010
- Individuals: Pay the third installment of your estimated tax for 2010.
- Partnerships: File 2009 Form 1065 if you timely requested a 5-month extension.
- Corporations: File calendar year 2009 Form 1120 or 1120S if you timely requested a 6-month extension. Deposit third installment of 2010 estimated tax.
- Employers: Deposit payroll tax for payments on Sep 8–10 if the semiweekly deposit rules apply. Deposit payroll tax for Aug if the monthly deposit rule applies.
September 17, 2010
- Deposit payroll tax for payments on Sep 11–14 if the semiweekly deposit rule applies.
September 22, 2010
- Deposit payroll tax for payments on Sep 15-17 if the semiweekly deposit rule applies
September 24, 2010
- Deposit payroll tax for payments on Sep 18-21 if the semiweekly deposit rule applies.
September 29, 2010
- Deposit payroll tax for payments on Sep 22-24 if the semiweekly deposit rule applies.
September 30, 2010
- File Form 730 and pay tax on wagers accepted during Aug. File Form 2290 and pay the tax for vehicles first used during Aug.
Fourth Quarter
The fourth quarter of a calendar year is made up of October, November, and December.
October 1, 2010
- Deposit payroll tax for payments on Sep 25–28 if the semiweekly deposit rule applies.
October 6, 2010
- Deposit payroll tax for payments on Sep 29–Oct 1 if the semiweekly deposit rule applies.
October 8, 2010
- Deposit payroll tax for payments on Oct 2–5 if the semiweekly deposit rule applies.
October 12, 2010
- Employers: Employees are required to report to you tips of $20 or more earned during Sep.
October 14, 2010
- Deposit payroll tax for payments on Oct 6–8 if the semiweekly deposit rule applies.
October 15, 2010
- Individuals: File 2009 Form 1040, 1040A or 1040EZ if you timely requested a 6-month extension.
- Electing Large Partnerships: File 2009 Form 1065 if you timely requested a 6-month extension.
- Employers: Deposit payroll tax for payments on Oct 9–12 if the semiweekly deposit rules apply. Deposit payroll tax for Sep if the monthly deposit rule applies. File 2009 Form 5500 if you timely requested an extension on Form 5558.
October 20, 2010
- Deposit payroll tax for payments on Oct 13–15 if the semiweekly deposit rule applies.
October 22, 2010
- Deposit payroll tax for payments on Oct 16–19 if the semiweekly deposit rule applies.
October 27, 2010
- Deposit payroll tax for payments on Oct 20–22 if the semiweekly deposit rule applies.
October 29, 2010
- Deposit payroll tax for payments on Oct 23–26 if the semiweekly deposit rule applies.
November 1, 2010
- File Form 720 for the third quarter of 2010. File Form 730 and pay tax on wagers accepted during Sep. File Form 2290 and pay the tax for vehicles first used during Sep. File Form 941 for the third quarter of 2010. Deposit FUTA owed through Sep if more than $500.
November 3, 2010
- Deposit payroll tax for payments on Oct 27–29 if the semiweekly deposit rule applies.
November 5, 2010
- Deposit payroll tax for payments on Oct 30–Nov 2 if the semiweekly deposit rule applies.
November 10, 2010
- Employers: Employees are required to report to you tips of $20 ore more earned during Oct. File Form 941 for the third quarter of 2010 if you timely deposited all required payments. Deposit payroll tax for payments on Nov 3–5 if the semiweekly deposit rule applies.
November 15, 2010
- Deposit payroll tax for payments on Nov 6–9 if the semiweekly deposit rule applies. Deposit payroll tax for Oct if the monthly deposit rule applies 16 17
Deposit payroll tax for payments on Nov 10–12 if the semiweekly deposit rule applies.
November 19, 2010
- Deposit payroll tax for payments on Nov 13-16 if the semiweekly deposit rule applies.
November 24, 2010
- Deposit payroll tax for payments on Nov 17–19 if the semiweekly deposit rule applies.
November 29, 2010
- Deposit payroll tax for payments on Nov 20–23 if the semiweekly deposit rule applies.
November 30, 2010
- File Form 730 and pay tax on wagers accepted during Oct. File Form 2290 and pay the tax for vehicles first used during Oct.
December 1, 2010
- Deposit payroll tax for payments on Nov 24–26 if the semiweekly deposit rule applies.
December 3, 2010
- Deposit payroll tax for payments on Nov 27–30 if the semiweekly deposit rule applies.
December 8, 2010
- Deposit payroll tax for payments on Dec 1–3 if the semiweekly deposit rule applies.
December 10, 2010
- Employers: Employees are required to report to you tips of $20 or more earned during November. Deposit payroll tax for payments on Dec 4–7 if the semiweekly deposit rule applies.
December 15, 2010
- Corporations: Deposit the fourth installment of your estimated tax for 2010.
- Employers: Deposit payroll tax for payments on Dec 8–10 if the semiweekly deposit rule applies. Deposit payroll tax for Nov if the monthly deposit rule applies
December 17, 2010
- Deposit payroll tax for payments on Dec 11–14 if the semiweekly deposit rule applies.
December 22, 2010
- Deposit payroll tax for payments on Dec 15–17 if the semiweekly deposit rule applies.
December 27, 2010
- Deposit payroll tax for payments on Dec 18–21 if the semiweekly deposit rule applies.
December 29, 2010
- Deposit payroll tax for payments on Dec 22–24 if the semiweekly deposit rule applies.
Fiscal-Year Taxpayers
- If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Use the following general guidelines to make these changes.
Tip
The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins.
Individuals
Form 1040. This form is due on the 15th day of the 4th month after the end of your tax year.
Estimated tax payments (Form 1040-ES). Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends.
Partnerships
Form 1065. This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1.
Form 1065-B (electing large partnerships). This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year.
Corporations and S Corporations
Form 1120 and Form 1120S (or Form 7004). These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.
Estimated tax payments. Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year.
Form 2553. This form is used to choose S corporation treatment. It is due by the 15th day of the 3rd month of the first tax year to which the choice will apply or at any time during the preceding tax year.
For a complete tax calendar, visit www.irs.gov.
