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Make a payment of your estimated tax for 2009,
if you didn't pay your income tax for the year
through withholding (or didn't pay in enough tax
that way). Use Form 1040-ES or pay by credit
card or by EFTPS. This is the final installment
date for 2009 estimated tax. However, you don't
have to make this payment if you file your 2009
return (Form 1040) and pay any tax due by Feb.
1, 2010.
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Pay your estimated tax for 2009 using Form
1040-ES or pay by credit card or by EFTPS.
You can then file your 2009 income tax return
(Form 1040) and pay any tax due by Feb. 1, 2010
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Give your employees their copies of Form W-2
for 2009.
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Give an annual information statement to
recipients of certain payments you made during
2009. You can use a copy of the appropriate
Form 1099.
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File your income tax return (Form 1040) for
2009 if you didn't pay your last installment of
estimated tax by Jan. 15. Filing your return now
prevents any penalty for late payment of the last
installment.
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File an information return (Form 1099) with IRS
for certain payments you made during 2009. For
a 30-day extension of time to file, use Form
8809. The due date for electronic filers is Mar.
31, 2010.
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File Form W-3 along with Copy A of all the Form
W-2s you issued for 2009. The due date for
electronic filers is Mar. 31, 2010.
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Large Food
and Beverage
Establishment
Employers
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File Form 8027 to report tip income and allocated
tips. Use Form 8027-T to summarize and
transmit Form 8027 if you have more than one
establishment. The due date for electronic filers
is Mar. 31, 2010.
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File your 2009 income tax return (Form 1040)
and pay any tax due. However, you have until
Apr. 15, if you paid your 2009 estimated tax by
Jan. 13, 2010
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C
Corporations
and S
Corporations
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File a 2009 calendar year income tax return
(Form 1120 or Form 1120S) and pay any tax still
due. If you want an automatic six-month
extension, file Form 7004 and deposit what you
estimate you owe.
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File Form 2553 to choose to be treated as an S
corporation, beginning with calendar year 2010.
If Form 2553 is filed late, S treatment will begin
with calendar year 2011 (unless IRS determines
there was reasonable cause for failure to file on
time).
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Electing
Large
Partnerships
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Provide each partner with a copy of Schedule
K-1 of Form 1065-B.
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Electronic
Filers of
Information
Returns
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File information returns listed under Mar. 1 (e.g.,
Form 1099s, Form W-2s, etc.)
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File an income tax return for 2009 (Form 1040,
Form 1040A, or Form 1040EZ), and pay any tax
due. If you want an automatic 6-month
extension to file, file Form 4868 and estimate
your tax or pay by credit card. The file Form
1040 or Form 1040A by Oct. 15.
If you paid cash wages of $1,700 or more in
2009 to a household employee you must file
Schedule H with your income tax return (Form
1040) and report any employment taxes and
withheld income taxes for those employees.
Contributions to an IRA for 2009 must be made
by this date.
If you aren't paying your 2010 income tax
through withholding (or won't pay in enough tax
during the year that way), pay the first
installment of your 2010 estimated tax by this
date. Use Form 1040-ES or pay by credit card
or by EFTPS.
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File a 2009 calendar year return (Form 1065) and
provide each partner with a copy of Schedule
K-1. If you want an automatic 5-month
extension to file the return and provide Schedule
K-1 or a substitute Schedule K-1, file Form 7004.
The file Form 1065 by Sept. 15.
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Deposit the first installment of estimated income
tax for 2010.
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If you are a US citizen or resident alien living and
working (or on military duty) outside the US and
Puerto Rico, file your 2009 Form 1040 and pay
any tax, interest and penalties due. Otherwise,
see April 15, above. However, if you are a
participant in a combat zone you may be able to
further extend the filing deadline.
Make the second installment payment of your
2010 estimated tax, if you aren't paying your
income tax for the year through withholding (or
won't pay enough tax that way). Use Form
1040-ES or pay by credit card or by EFTPS.
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Deposit the second installment of estimated
income tax for 2010.
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If you maintain an employee benefit plan, such as
a pension, profit-sharing, or stock bonus plan,
file Form 5500 or Form 5500-EZ for calendar
year 2009. If you use a fiscal year as your plan
year, file the form by the last day of the seventh
month after the plan year ends.
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Make the third installment payment of your 2010
estimated tax, if you aren't paying your income
tax for the year through withholding (or won't
pay in enough tax that way). Use Form 1040-ES
or pay by credit card or by EFTPS.
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File a 2009 calendar year income tax return
(Form 1120 or Form 1120S) and pay any tax due
if you were given an automatic six-month
extension.
Deposit the third installment of estimated income
tax for 2010.
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If you have an automatic 6-month extension to
file your income tax return for 2009, file Form
1040 and pay any tax, interest, and penalties due.
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Request employees whose withholding
exemptions will be different in 2011 to fill out a
new Form W-4.
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Deposit the fourth installment of estimated
income tax for 2010.
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