Income Tax Preparation

Important Tax Dates

January 15, 2010 Individuals: Fourth Quarter 2009 Estimated Tax Payment Pay the final installment of your 2009 estimated tax. Use Form 1040-ES. Farmers and Fishermen: Estimated 2009 Payments Pay your estimated tax for 2009. Use form 1040-ES. Employers: Payroll Tax Deposit Deposit paryoll tax for Dec 2009 if the monthly deposit rule applies. February 1, 2010 Individuals: Income Tax Return Due If you missed your fourth quarter estimated tax deadline on January 15, you can still avoid a penalty if you file your tax return by this date and pay any tax due. Employers: W-2, 1098 and 1099 Forms Furnish Form W-2 to employees who worked for you during 2009, and Forms 1098, 1099 and W-2G to recipients for certain payments during 2009. Payroll Tax Deposit Deposit any FUTA tax owed through Dec 2009. 940, 941, 944, and 945 Forms File 2009 forms 940, 941, 943,944 and/or 945 if you did not deposit all taxes when due. February 10, 2010 Employers: 940, 941, 944, and 945 Forms File 2009 forms 940, 941, 943,944 and/or 945 if you timely deposited all required payments. February 16, 2010 Individuals: File New W-4 Form If you were exempt from income tax withholding for 2009, you must file a new Form W-4 by today to continue your exemption for 2010. Employers: 1099-B, 1099-S and 1099-MISC Forms Furnish Forms 1099-B, 1099-S and certain 1099-MISC to recipients. Payroll Tax Deposit Deposit payroll tax for Jan if the monthly deposit rule applies. W-4 Forms 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 1, 2010 Farmers and Fishermen: 2009 Form 1040 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. Employers: Information Returns File information returns, including Forms 1098, 1099 and certain W-2G, for payments made during 2009. File Form W-3 with Copy A of all Forms W-2 you issued for 2009 March 15, 2010 Corporations: 2009 Income Tax Return Due File Form 1120 or 1120A for the 2009 calendar year and pay any tax due. For an automatic 6-month extension, file Form 7004 and deposit extimated tax. File Form 2553 to elect S Corporation status beginning with calendar 2010. S Corporations: 2009 Income Tax Return Due File Form 1120S for the 2009 calendar year and pay any tax due. Furnish a copy of Sch K-1 to each shareholder. Employers: Payroll Tax Deposit Deposit payroll tax for Feb if the monthly deposit rule applies. April 15, 2010 Individuals: 2009 Income Tax Return Due File 2009 Form 1040, 1040A or 1040EZ. For an automatic 6-month extension, file form 4868 and deposit estimated tax. 2010 Estimated Tax Payment Pay the first installment of your estimated tax for 2010. Partnerships: 2009 Income Tax Return Due File F2009 Rorm 1065 and furnish a copy of Sch K-1 to each partner. Corporations: 2010 Estimated Tax Payment Deposit the first installment of your estimated tax for 2010. Employers: Payroll Tax Deposit Deposit payroll tax for Mar if the monthly deposit rule applies. Household Employers: Sch H Form File Sch H with Form 1040 if You paid $1,700 or more to a household employee in 2009. April 30, 2010 Employers: 941 Form File Form 941 for the first quarter of 2010. Payroll Tax Deposit Deposit FUTA tax owed through Mar if more than $500. May 17, 2010 Employers: Payroll Tax Deposit Deposit payroll tax for Apr if the monthly deposit rule applies. June 15, 2010 Individuals: 2010 Estimated Tax Payment Pay the second installment of your estimated tax for 2010. Individuals Outside the U.S. If you're a United States citizen or resident alien living and working (or on military duty) outside the U.S. and Puerto Rico, file the 2009 Form 1040 and pay any tax, interest and penalties due. For an automatic 6-month extension, file form 4868 and deposit estimated tax. Corporations: 2010 Estimated Tax Payment Deposit the second installment of your 2010 estimated tax. Employers: Payroll Tax Deposit Deposit payroll tax for May if the monthly deposit rule applies. July 15, 2010 Employers: Payroll Tax Deposit Deposit payroll tax for June if the monthly deposit rule applies. August 2, 2010 Employers: 941 Form File Form 941 for the 2nd quarter of 2010. Payroll Tax Deposit Deposit FUTA owed through June if more than $500. August 10, 2010 Employers: 941 Form File Form 941 for the second quarter of 2010 if you timely deposited all required payments. August 15, 2010 Employers: Payroll Tax Deposit Deposit payroll tax for July if the monthly deposit rule applies. September 15, 2010 Individuals: 2010 Estimated Tax Payment Pay the third installment of your estimated tax for 2010. Partnerships: Income Tax Return File 2009 Form 1065 if you timely requested a 5-month extension. Corporations: Income Tax Return File calendar year 2009 Form 1120 or 1120S if you timely requested a 6-month extension. 2010 Estimated Tax Payment Deposit third installment of 2010 estimated tax. Employers: Payroll Tax Deposit Deposit payroll tax for Aug if the monthly deposit rule applies. October 15, 2010 Individuals: Income Tax Return File 2009 Form 1040, 1040A or 1040EZ if you timely requested a 6-month extension. Employers: Payroll Tax Deposit Deposit payroll tax for Sep if the monthly deposit rule applies. November 1, 2010 Employers: 941 Form File Form 941 for the third quarter of 2010. Payroll Tax Deposit Deposit FUTA owed through Sep if more than $500. November 10, 2010 Employers: 941 Form File Form 941 for the third quarter of 2010 if you timely deposited all required payments. November 15, 2010 Employers: Payroll Tax Deposit Deposit payroll tax for Oct if the monthly deposit rule applies. December 15, 2010 Corporations: 2010 Estimated Tax Payment Deposit fourth installment of 2010 estimated tax. Employers: Payroll Tax Deposit Deposit payroll tax for Nov if the monthly deposit rule applies.