Note: This somewhat unique tax due date calendar includes the due dates for a variety of foreign information and/or withholding returns but does not include monthly or quarterly payroll tax reporting and withholding payment due dates. The domestic filing due dates were provided by the IRS web site at http://www.tax.gov/calendar/index.htm


01/15 - 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.  Also pay final installment of estimated state income tax if applicable in your state.

Jan. 31 due date is on a Sunday so the adjusted due date is on Monday, Feb. 1.

02/01 - Employers and Businesses: 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.

02/01 - Various: File Form 720 for the 4th quarter of 2009. This form is required by U.S. owners of foreign insurance or annuity products.

02/10 - Employers: File 2009 Forms 940, 941, 943, 944 and/or 945 if you timely deposited all required payments.

Feb. 15 is a holiday so the adjusted due date is Feb. 16.

02/16 - Various: Furnish Forms 1099-B, 1099-S and certain 1099-MISC to recipients.

Feb. 28 due date is on a Sunday so the adjusted due date is on Monday, Mar. 1.

03/01 - Employers and Businesses: File information returns with IRS for Forms 1098, 1099 and W-2G, for payments made during 2009. File Form W-3 with Copy A of all Forms W-2 issued for 2009.

03/01 - Individuals: If you did not make estimated payments, file 2009 Form 1040 and pay any tax due.

03/15 - U.S. Owners of Various Entities: Submit entity classification election with Form 8832 if a change is desired from the default classification

03/15 - 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.

03/15 - Corporations with Foreign Subsidiaries: File form 5471 and 926 for 10% or greater owners of foreign corporations. File Form 8865 for 10% or greater owners of foreign partnerships. File Form 8858 for owners of foreign disregarded entities. For automatic 6 month extension file Form 7004. File form 8621 for an interest in a passive foreign investment company. Corporations expecting a net operating loss carry-back should file Form 1138. (Note: Penalties may be assessed for a late filing even if no tax is due.)

03/15 - Foreign Trusts with U.S. Grantors: File Form 3520-A or 6 month extension request on Form 7004.

03/15 - 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.

03/15 - 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.

03/15 - Payments to Foreign Persons: File Form 1042 and 1042-S to report withholding from payments of U.S. source income to foreign persons or file Form 8809 for an extension of time to file.

03/31 - Employers: Electronically file Forms W-2, W-2G, 1098, 1099 and 8027.

04/15 - 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.

04/15 - Individuals with Foreign Investments: File form 5471 and 926 for 10% or greater owners of foreign corporations. File Form 8854 for 10% or greater owners of foreign partnerships. File Form 8858 for owners of foreign disregarded entities. File form 8621 for an interest in a passive foreign investment company. For automatic 6 month extension file Form 4868.

04/15 - Citizens or resident individuals outside the U.S.: File 2009 Form 1040 or file extension request until October 15 with Form 4868. To request time to meet the foreign residence requirements for the foreign earned income credit, file Form 2350. 

04/15 - Non resident Aliens with U.S. Source Income: File Form 1040NR or file Form 4868 to request an extension of time to file your return.

04/15 - Household Employers: File Schedule H with Form 1040 if you paid $1,700 or more to a household employee. ("Nannytax")

04/15 - Partnerships: File 2009 Form 1065 and furnish a copy of Schedule K-1 to each partner.

04/15 - Electing Large Partnerships: File 2009 Form 1065 calendar year return or request 5 month extension of time to file with Form 7004.

04/15 - Partnerships: File Forms 8804, 8805 and/or 8813 to report and pay tax withheld on income paid to foreign partners.

04/15 - Corporations: Deposit the first installment of your estimated tax for 2010.

04/15 - Estate or Trust: File form 1041 or request 5 month extension with Form 7004

04/20 - Various: File Form 720 for the 1st quarter of 2010. This form is required by U.S. owners of foreign insurance or annuity products.

06/15 - Individuals: Pay the second installment of estimated tax for 2010.

06/15 - Individuals Outside the U.S.: File applicable Form 1040 form if two months additional time was requested for being out of the country. But to request time to meet the foreign residence requirements for the foreign earned income credit, file Form 2350. File form 5471 and 926 for 10% or greater owners of foreign corporations. File Form 8854 for 10% or greater owners of foreign partnerships. File Form 8858 for owners of foreign disregarded entities. File form 8621 for an interest in a passive foreign investment company. For automatic 6 month extension file Form 4868.

06/15 - Corporations: Deposit the second installment of 2010 estimated tax.

06/30 - Persons with Foreign Financial Accounts: Form TDF 90-22.1 for Foreign Financial Accounts is required to be received by the IRS on or before June 30. (The mailing date does not count.)

Jul. 31 due date is on a Saturday so the adjusted due date is on Monday, Aug. 2.

08/02 - Various: File Form 720 for the 2nd quarter of 2010. This form is required by U.S. owners of foreign insurance or annuity products.

08/02 - Employers: File 2009 Form 5500 or 5500-EZ or request extension with Form 5558.

09/15 - Individuals: Pay the third installment of estimated tax for 2010.

09/15 - Foreign Trusts: File Form 3520-A if a 6-month extension was requested.

09/15 - Corporations: Pay third installment of 2010 estimated tax.

09/15 - Partnerships: File 2009 Form 1065 if you requested a 5-month extension.

09/15 - Corporations: File calendar year 2009 Form 1120 or 1120S if you requested a 6-month extension. Also file Form 5471, 926. 8865 or 8858 if applicable.

10/15 - Individuals: File 2009 Form 1040, 1040A, 1040EZ or Form 1040NR if  a 6-month extension was requested. Also file Form 3520, 5471, 926. 8621, 8865 or 8858 if applicable.

10/15 - Electing Large Partnerships: File 2009 Form 1065 if a 6-month extension was requested.

10/15 - Plan Administrators: File 2009 Form 5500 if an extension was requested on Form 5558.

Oct. 31 due date is on a Sunday so the adjusted due date is on Monday, Nov. 1.

11/01 - Various: File Form 720 for the third quarter of 2010. This form is required by U.S. owners of foreign insurance or annuity products.

12/15 - Corporations: Deposit the fourth installment of estimated tax for 2010.

12/31 - Self Employed: Final date to establish a Keogh plan.





Vernon K. Jacobs
Certified Public Accountant

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(C) Copyright, 2010
Vernon K. Jacobs, All rights reserved.