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Tax Calendars, Publication 509 (2010)

Introduction

What does this publication contain?
Who should use this publication?
What are the advantages of using a tax calendar?
Which calendar(s) should I use?
Table 1. Useful Publications
What is not in these calendars?
What other publications and tax forms will I need?

Background Information for Using the Tax Calendars

IRS e-services make taxes easier.
Tax deposits.
EFTPS.
Deposit coupons.
Saturday, Sunday, or legal holiday.
Statewide holidays.
Federal holidays.
Extended due date for Forms 1098, 1099, and W-2 if filed electronically.
Penalties.
Use of private delivery services.

General Tax Calendar

Fiscal-year taxpayers.

First Quarter

Second Quarter

Third Quarter

Fourth Quarter

Fiscal-Year Taxpayers

Individuals

Form 1040.
Estimated tax payments (Form 1040-ES).

Partnerships

Form 1065.
Form 1065-B (electing large partnerships).

Corporations and S Corporations

Form 1120 and Form 1120S (or Form 7004).
Estimated tax payments.
Form 2553.

Employer's Tax Calendar

Forms you may need.
Fiscal-year taxpayers.
Extended due dates.

First Quarter

During January

All employers.

Second Quarter

Third Quarter

Fourth Quarter

Excise Tax Calendar

Forms you may need.
Fiscal-year taxpayers.
Adjustments for Saturday, Sunday, or legal holidays.
Regular method taxes.

First Quarter

Second Quarter

Third Quarter

Fourth Quarter

Publication 509 - Additional Material

Tax Publications for Business Taxpayers

Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail.

Tax Calendars, Publication 509 (2010)

Introduction

A tax calendar is a 12-month calendar divided into quarters. The calendar gives specific due dates for the following.

What does this publication contain?

This publication contains the following.

  1. A section on how to use the tax calendars.
  2. Three tax calendars:
    1. General,
    2. Employer's, and
    3. Excise.
  3. A table showing the semiweekly deposit due dates for 2010.

Who should use this publication?

Primarily, employers need to use this publication. However, the general tax calendar has important due dates for all businesses and individuals. Anyone who must pay excise taxes may need the excise tax calendar.

What are the advantages of using a tax calendar?

The following are advantages of using a calendar.

Which calendar(s) should I use?

To decide which calendar(s) to use, first look at the general tax calendar and highlight the dates that apply to you. If you are an employer, also use the Employer's Tax Calendar. If you must pay excise taxes, use the Excise Tax Calendar. Depending on your situation, you may need to use more than one calendar.

Table 1. Useful Publications
IF you are...THEN you may need...
An employer• Publication 15, (Circular E), Employer's Tax Guide.
• Publication 15-A, Employer's Supplemental Tax Guide.
• Publication 15-B, Employer's Tax Guide to Fringe Benefits.
• Publication 926, Household Employer's Tax Guide.
A farmer• Publication 51, (Circular A), Agricultural Employer's Tax Guide.
• Publication 225, Farmer's Tax Guide.
An individual• Publication 505, Tax Withholding and Estimated Tax.
Required to pay excise taxes• Publication 510, Excise Taxes.
What is not in these calendars?
The calendars do not cover the employment or excise tax deposit rules. You can find the deposit rules for employment taxes in Publication 15 (Circular E), Employer's Tax Guide. The deposit rules for excise taxes are in Publication 510, Excise Taxes, and in the Instructions for Form 720, Quarterly Federal Excise Tax Return. In addition, the calendars do not cover filing forms and other requirements for the following.

What other publications and tax forms will I need?

Table 1 lists other publications you may need to order. Each calendar lists the forms you may need. See How To Get Tax Help near the end of this publication for information about getting publications and forms.

Background Information for Using the Tax Calendars

The following brief explanations may be helpful to you in using the tax calendars.

IRS e-services make taxes easier.

Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier.

Use these electronic options to make filing and paying taxes easier.

Tax deposits.
Some taxes can be paid with the return on which they are reported. However, in many cases, you have to deposit the tax before the due date for filing the return. Tax deposits are figured for periods of time that are shorter than the time period covered by the return. See Publication 15 (Circular E) for the employment tax deposit rules. For the excise tax deposit rules, see Publication 510 or the Instructions for Form 720. Deposits must be made at an authorized financial institution. A deposit received after the due date will be considered timely if you can establish that it was mailed in the United States at least 2 days before the due date. However, deposits of $20,000 or more by a person required to deposit the tax more than once a month must be received by the due date to be timely.
EFTPS.
You may have to deposit taxes using EFTPS. You must use EFTPS to make deposits of all depository tax liabilities (including social security, Medicare, withheld income, excise, and corporate income taxes) you incur in 2010 if you deposited more than $200,000 in federal depository taxes in 2008 or you had to make electronic deposits in 2009. If you first meet the $200,000 threshold in 2009, you must begin depositing using EFTPS in 2011. Once you meet the $200,000 threshold, you must continue to make deposits using EFTPS in later years. If you must use EFTPS but fail to do so, you may be subject to a 10% penalty. If you are not required to use EFTPS because you did not meet the $200,000 threshold during 1998, or during any subsequent year, then you may voluntarily make your deposits using EFTPS. If you are using EFTPS voluntarily, you will not be subject to the 10% penalty if you make a deposit using a paper coupon. For information about EFTPS, visit
www.eftps.gov or see Publication 966, The Secure Way to Pay Your Federal Taxes. You can enroll in EFTPS online or you can call 1-800-555-4477 (businesses) or 1-800-316-6541 (individuals).
Deposit coupons.
Each deposit must be accompanied by a federal tax deposit (FTD) coupon, Form 8109, unless you are using EFTPS. The coupons have spaces for indicating the type of tax you are depositing. You must use a separate coupon for each type of tax. For example, if you are depositing both excise taxes and federal unemployment taxes, you must use two coupons. You can get the coupons you need by calling 1-800-829-4933.
Saturday, Sunday, or legal holiday.

Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. These calendars make this adjustment for Saturdays, Sundays, and federal legal holidays. But you must make any adjustments for statewide legal holidays. An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar.

Statewide holidays.

A statewide legal holiday delays a due date only if the IRS office where you are required to file is located in that state.

Federal holidays.

Federal legal holidays for 2010 are listed below.

Extended due date for Forms 1098, 1099, and W-2 if filed electronically.
If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to March 31. For 2010, the due date for giving the recipient these forms is February 1. For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically or Magnetically. For information about filing Form W-2 electronically with the SSA, visit www.socialsecurity.gov or call 1-800-772-6270.

At the time this publication went to print, we expected regulations to be issued that may require the filing of Forms 3921 and 3922 on the dates listed above. Please see www.irs.gov and Forms 3921 and 3922 and their instructions, once they are issued, for more information.

Penalties.

Whenever possible, you should take action before the listed due date. If you are late, you may have to pay a penalty as well as interest on any overdue taxes. Be sure to follow all the tax laws that apply to you. In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return.

Use of private delivery services.

You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. These private delivery services include only the following.

The private delivery service can tell you how to get written proof of the mailing date. The U.S. Postal Service advises that private delivery services cannot deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.

General Tax Calendar

This tax calendar has the due dates for 2010 that most taxpayers will need. Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar.

Fiscal-year taxpayers.

If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. These changes are described under Fiscal-Year Taxpayers at the end of this calendar.

First Quarter

The first quarter of a calendar year is made up of January, February, and March.

Second Quarter

The second quarter of a calendar year is made up of April, May, and June.

Third Quarter

The third quarter of a calendar year is made up of July, August, and September.

Fourth Quarter

The fourth quarter of a calendar year is made up of October, November, and December.

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.

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. Also see Saturday, Sunday, or legal holiday on
page 2.

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 no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year.

Employer's Tax Calendar

This tax calendar covers various due dates of interest to employers. Principally, it covers the following federal taxes.

The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. Use this calendar with Publication 15 (Circular E), which gives the deposit rules.

Forms you may need.

The following is a list and description of the primary employment tax forms you may need.

  1. Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. This form is due 1 month after the calendar year ends. Use it to report the FUTA tax on wages you paid.
  2. Form 941, Employer's QUARTERLY Federal Tax Return. This form is due 1 month after the calendar quarter ends. Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household employees.
  3. Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. This form is due 1 month after the calendar year ends. Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers.
  4. Form 944, Employer's ANNUAL Federal Tax Return. This form is due 1 month after the calendar year ends. Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax.
  5. Form 945, Annual Return of Withheld Federal Income Tax. This form is due 1 month after the calendar year ends. Use it to report income tax withheld on all nonpayroll items. Nonpayroll items include the following.
    1. Backup withholding.
    2. Withholding on pensions, annuities, IRAs, and gambling winnings.
    3. Payments of Indian gaming profits to tribal members.

Fiscal-year taxpayers.

The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. The only exception is the date for filing Forms 5500 and 5500-EZ. These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. See August 2, later.

Extended due dates.
If you deposit in full and on time the tax you are required to report on Form 940, 941, 943, 944, or 945, you have an additional 10 days to file that form. If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next banking day instead of the date shown in Table 2.

First Quarter

The first quarter of a calendar year is made up of January, February, and March.

During January

All employers.
Give your employees their copies of Form W-2 for 2009 by February 1, 2010. If an employee agreed to receive Form W-2 electronically, post it on a website accessible to the employee and notify the employee of the posting by February 1.

Second Quarter

The second quarter of a calendar year is made up of April, May, and June.

Third Quarter

The third quarter of a calendar year is made up of July, August, and September.

Fourth Quarter

The fourth quarter of a calendar year is made up of October, November, and December.

Excise Tax Calendar

This tax calendar gives the due dates for filing returns and making deposits of excise taxes. Use this calendar with Publication 510, Excise Taxes. Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. References to Form 2290 also apply to Formulario 2290(SP) and Formulaire 2290(FR), its Spanish and French versions.

Forms you may need.

The following is a list and description of the excise tax forms you may need.

  1. Form 11-C, Occupational Tax and Registration Return for Wagering. Use this form to register any wagering activity and to pay an occupational tax on wagering. File Form 11-C if you are in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. You must file the form before you begin accepting wagers. After that, file the form by July 1 of each year. Also, see Form 730, later.
  2. Form 720, Quarterly Federal Excise Tax Return. File this form by the last day of the month following the calendar quarter. Use this form to report a wide variety of excise taxes, including the following.
    1. Communications and air transportation taxes.
    2. Fuel taxes.
    3. Retail tax.
    4. Ship passenger tax.
    5. Manufacturers taxes.
  3. Form 730, Monthly Tax Return for Wagers. Use this form to pay an excise tax on wagers you accept. File this form for each month by the last day of the following month. Also, see Form 11-C, earlier.
  4. Form 2290, Heavy Highway Vehicle Use Tax Return. Use this form to pay the federal use tax on heavy highway vehicles registered in your name. File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. The tax period begins on July 1 and ends the following June 30. You must pay the full year's tax on all vehicles you have in use during the month of July. You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. For more information, see the Instructions for Form 2290.

Fiscal-year taxpayers.

The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year.

Adjustments for Saturday, Sunday, or legal holidays.

Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that is not a Saturday, Sunday, or legal holiday. For excise taxes, there are two exceptions to this rule.

The excise tax calendar has been adjusted for all these provisions.

Regular method taxes.
These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required.

First Quarter

The first quarter of a calendar year is made up of January, February, and March.

Second Quarter

The second quarter of a calendar year is made up of April, May, and June.

Third Quarter

The third quarter of a calendar year is made up of July, August, and September.

Fourth Quarter

The fourth quarter of a calendar year is made up of October, November, and December.

Publication 509 - Additional Material

Tax Publications for Business Taxpayers

General Guides
1Your Rights as a Taxpayer
17Your Federal Income Tax (For Individuals)
334Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ)
509Tax Calendars
910IRS Guide to Free Tax Services
Employer's Guides
15(Circular E), Employer's Tax Guide
15-AEmployer's Supplemental Tax Guide
15-BEmployer's Tax Guide to Fringe Benefits
51(Circular A), Agricultural Employer's Tax Guide
80(Circular SS), Federal Tax Guide For Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands
926Household Employer's Tax Guide
Specialized Publications
225Farmer's Tax Guide
463Travel, Entertainment, Gift, and Car Expenses
505Tax Withholding and Estimated Tax
510Excise Taxes
515Withholding of Tax on Nonresident Aliens and Foreign Entities
517Social Security and Other Information for Members of the Clergy and Religious Workers
527Residential Rental Property (Including Rental of Vacation Homes)
534Depreciating Property Placed in Service Before 1987
535Business Expenses
536Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
537Installment Sales
538Accounting Periods and Methods
541Partnerships
542Corporations
544Sales and Other Dispositions of Assets
551Basis of Assets
556Examination of Returns, Appeal Rights, and Claims for Refund
560Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans)
561Determining the Value of Donated Property
583Starting a Business and Keeping Records
587Business Use of Your Home (Including Use by Daycare Providers)
594The IRS Collection Process
595Capital Construction Fund for Commercial Fishermen
597Information on the United States-Canada Income Tax Treaty
598Tax on Unrelated Business Income of Exempt Organizations
901U.S. Tax Treaties
908Bankruptcy Tax Guide
925Passive Activity and At-Risk Rules
946How To Depreciate Property
947Practice Before the IRS and Power of Attorney
954Tax Incentives for Distressed Communities
1544Reporting Cash Payments of Over $10,000 (Received in a Trade or Business)
1546Taxpayer Advocate Service – Your Voice at the IRS
Spanish Language Publications
1SPDerechos del Contribuyente
17(SP)El Impuesto Federal sobre los Ingresos (Para Personas Fisicas)
179(Circular PR) Guía Contributiva Federal para Patronos Puertorriqueños
594SPEl Proceso de Cobro del IRS
850English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service
1544(SP)Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio)

Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail.

Form Number and Form Title
W-2Wage and Tax Statement
W-4Employee's Withholding Allowance Certificate
W-5Earned Income Credit Advance Payment Certificate
940Employer's Annual Federal Unemployment (FUTA) Tax Return
941Employer's QUARTERLY Federal Tax Return
944Employer's ANNUAL Federal Tax Return
1040U.S. Individual Income Tax Return
Sch. AItemized Deductions
Sch. BInterest and Ordinary Dividends
Sch. CProfit or Loss From Business
Sch. C-EZNet Profit From Business
Sch. DCapital Gains and Losses
Sch. D-1Continuation Sheet for Schedule D
Sch. ESupplemental Income and Loss
Sch. FProfit or Loss From Farming
Sch. HHousehold Employment Taxes
Sch. JIncome Averaging for Farmers and Fishermen
Sch. RCredit for the Elderly or the Disabled
Sch. SESelf-Employment Tax
1040-ESEstimated Tax for Individuals
1040XAmended U.S. Individual Income Tax Return
1065U.S. Return of Partnership Income
Sch. DCapital Gains and Losses
Sch. K-1Partner's Share of Income, Deductions, Credits, etc.
1120U.S. Corporation Income Tax Return
1120SU.S. Income Tax Return for an S Corporation
Sch. DCapital Gains and Losses and Built-In Gains
Sch. K-1Shareholder's Share of Income, Deductions, Credits, etc.
2106Employee Business Expenses
2106-EZUnreimbursed Employee Business Expenses
2210Underpayment of Estimated Tax by Individuals, Estates, and Trusts
2441Child and Dependent Care Expenses
2848Power of Attorney and Declaration of Representative
3800General Business Credit
3903Moving Expenses
4562Depreciation and Amortization
4797Sales of Business Property
4868Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
5329Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
6252Installment Sale Income
7004Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns
8283Noncash Charitable Contributions
8300Report of Cash Payments Over $10,000 Received in a Trade or Business
8582Passive Activity Loss Limitations
8606Nondeductible IRAs
8822Change of Address
8829Expenses for Business Use of Your Home

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