TAX CALENDAR
If a due date falls on a Saturday, Sunday, or Holiday, the due date is automatically extended until the next business day that is not itself a legal Holiday.
MONTH
January | 15 | Last Day to pay 4th Quarter Estimated Taxes for the prior year, unless filing return by February 1. |
February | 1 | Last day to provide 1099s & W-2s to those people you paid during the prior year. |
1 | If you file your prior year's return and pay any tax due by this date, you need not make the 4th Quarter Estimated Tax Payment (see above). | |
March | 1 | Last day to provide file copies of 1099s and W-2s to the government. |
15 | Last day to file your prior year's S Corp (Form 1120S) and C Corp (Form 1120) tax return or to request an extension until September 15. | |
15 | Last day to file your prior year's partnership return (Form 1065) and trust and estate returns (Form 1041) or request an extension until September 15. | |
15 | Last day to elect to change your calendar year company to a sub-chapter S Corporation. | |
April | 1 | Last day to withdraw funds from your IRA account if you turned age 70 1/2 in the prior year, and haven't already taken a distribution for that year. For other types of plans, contact our office. |
15 | * Last day to file your prior year's individual tax return (Form 1040) or to request an extension to file until October 15. | |
15 | Last day to make an IRA Contribution for the prior year. | |
15 | Last day to make SEP or Keogh contributions unless an extension is filed. | |
15 | Last day to fund the prior year's Coverdell Education Savings Account. | |
15 | * First Estimated Tax installment for the year due. | |
* Normally this date is April 15. However, when falling on a Sat., Sun., or a Holiday, it becomes the next business day. District of Columbia Holidays (April 16 is Emancipation Day) are treated as legal Holidays for purposes of timely filing and payment. | ||
June | 15 | Second Estimated Tax installment for the year due. |
15 | Last day for U.S. Citizens living abroad to file their individual tax return (Form 1040) or request an extension. | |
30 | Last day to report Foreign Bank Accounts to the Treasury. | |
July | 31 | Last day for employers (including self-employed individuals) to file appropriate Series 5500 Form for Employee Benefit Plans (includes Keogh Plans). |
September | 15 | Third Estimated Tax installment for the year due. |
15 | Last day to file partnership (Form 1065), S Corp (Form 1120S), C Corp (form 1120), and trust (Form 1041) returns with an approved extension. | |
October | 15 | Last day to file prior year's individual tax return (Form 1040), if you are in the United States with an approved extension. |
December | 1 | Time for Year-End Tax Planning |
31 | Last day for taxpayers who began their minimum IRA distributions in a year before 2010 to make their required withdrawal for 2010. | |
31 | Last day to pay deductible expenses for the current years taxes (doesn't apply to IRA, SEP, or Keogh contributions, all of which can be made after December 31). | |
31 | Last day to withdraw funds from a Traditional IRA Account and avoid a penalty if you turned age 70 1/2 before the current year. | |
31 | If you are self-employed, December 31 is the last day to set up a Keogh Retirement Account or a SEP IRA if you plan to make a 2010 Contribution. | |
31 | Technically the last day of the year. However, if it falls on a non-business day such as a Saturday or Sunday, you may not be able to take the recommended actions and should consider taking the actions earlier than December 31st. |