Important Due Dates 2010
| 2010 - February | |
|---|---|
| 1 |
Corporate Income/Franchise FED - Provide statements for prior year to recipients of dividends and certain distributions, interest, patronage dividends, original issue discount, proceeds from the broker, barter exchange and real estate transactions, certain government payments, long-term care and accelerated death benefits, distributions from medical savings accounts, and miscellaneous income. (Form 1099 series) |
| 1 |
Employment FED - File federal unemployment tax (FUTA) return for prior year (Form 940 or Form 940-EZ). If tax was deposited in full and on time, return may be filed by 10th day of next succeeding month FED - File Form 941 for the 4th quarter of prior year. However, if taxes were deposited in full and on time for the quarter, then return may be filed by 10th day of 2nd calendar month after period for which it is made FED - Employers must furnish employees with statement of compensation and amounts withheld during prior year (Form W-2). Statements of amounts withheld on certain gambling winnings must be furnished by payer to recipients (Form W-2G) FED - Deposit federal unemployment tax if liability for last quarter of previous year (Oct-Dec) is over $100 FED - File Form 945 to report withholding on nonpayroll payments, including pensions, annuities, IRAs, gambling winnings, and backup withholding. If taxes were deposited in full and on time, then return may be filed by 10th day of next succeeding month FL - Employers required to file Form UCT-6 for unemployment compensation contributions due for the 4th quarter of prior year |
| 1 |
Individual Income FED - Trustees of Educational IRA accounts must furnish taxpayer with annual statement (Form 5498) regarding fair market value. Trustees must also provide IRA, SEP, SIMPLE, and Roth participants with fair market value information |
| 3 |
Employment FED - Semi-weekly depositors (W/Th/F) must deposit employment taxes |
| 5 |
Employment FED - Semi-weekly depositors (S/S/M/T) must deposit employment taxes |
| 10 |
Employment FED - Semi-weekly depositors (W/Th/F) must deposit employment taxes FED - File return (Form 940 or 940-EZ) for prior year if tax was deposited in full and on time FED - File Form 941 for the 4th quarter of prior year if taxes were deposited in full and on time FED - File Form 945 to report withholding on nonpayroll payments, only if tax was deposited in full and on time |
| 10 |
Individual Income FED - Employees who received $20 or more in tips during previous month, report them to the employer using Form 4070 |
| 12 |
Employment FED - Semi-weekly depositors (S/S/M/T) must deposit employment taxes |
| 16 |
Employment FED - Last day for employees to file Form W-4 to continue exemption from withholding in current year. Employers should begin withholding on wages of any employee who claimed an exemption from withholding in prior year but failed to submit a current year exempt FED - Monthly depositors must deposit employment taxes for payments in previous month |
| 18 |
Employment FED - Semi-weekly depositors (W/Th/F) must deposit employment taxes |
| 19 |
Employment FED - Semi-weekly depositors (S/S/M/T) must deposit employment taxes |
| 22 |
Sales and Use FL - Monthly filers required to file Form DR-15 for sales and use tax collected in January |
| 24 |
Employment FED - Semi-weekly depositors (W/Th/F) must deposit employment taxes |
| 26 |
Employment FED - Semi-weekly depositors (S/S/M/T) must deposit employment taxes |
| 2010 - March | |
|---|---|
| 1 |
Corporate Income/Franchise FED - File Form 1098 with the IRS for each individual from whom $600 or more in mortgage interest was received in connection with a trade or business in previous year FED - Deadline for paper filing for prior year Forms 1099 with the IRS to report payments of dividends and certain distributions, interest, original issue discount, amounts paid in broker and barter exchange, amounts in real estate transactions, rent, royalties |
| 1 |
Employment FED - Employer must file copy "A" of all Forms W-2 (together with transmittal Form W-3 for paper filings or Form 6559 for magnetic media filings) with the Social Security Administration to report compensation and amounts withheld during previous year |
| 1 |
Individual Income FED - Payers must file copy "A" of all Forms W-2G (together with transmittal Form 1096 for paper filings or Form 4804 for magnetic media filings) with the IRS to report on certain gambling winnings during previous year |
| 3 |
Employment FED - Semi-weekly depositors (W/Th/F) must deposit employment taxes |
| 5 |
Employment FED - Semi-weekly depositors (S/S/M/T) must deposit employment taxes |
| 10 |
Employment FED - Semi-weekly depositors (W/Th/F) must deposit employment taxes |
| 10 |
Individual Income FED - Employees who received $20 or more in tips during previous month, report them to the employer using Form 4070 |
| 12 |
Employment FED - Semi-weekly depositors (S/S/M/T) must deposit employment taxes |
| 15 |
Corporate Income/Franchise FED - Last day for calendar-year domestic corporations or foreign corporations with offices in the U.S. to file prior year income tax return (Form 1120 series). File Form 7004, together with payment, to obtain an automatic 6-month extension of time to file FED - Last day for a calendar year corporation to elect S corporation status beginning with current tax year (file Form 2553) |
| 15 |
Employment FED - Monthly depositors must deposit employment taxes for payments in previous month |
| 15 |
Pass-Through Income FED - Last day for all electing large partnerships to deliver a copy of Schedule K-1 (Form 1065-B) to their partners for prior year |
| 17 |
Employment FED - Semi-weekly depositors (W/Th/F) must deposit employment taxes |
| 19 |
Employment FED - Semi-weekly depositors (S/S/M/T) must deposit employment taxes |
| 22 |
Sales and Use FL - Monthly filers required to file Form DR-15 for sales and use tax collected in February |
| 24 |
Employment FED - Semi-weekly depositors (W/Th/F) must deposit employment taxes |
| 26 |
Employment FED - Semi-weekly depositors (S/S/M/T) must deposit employment taxes |
| 31 |
Corporate Income/Franchise FED - Deadline for electronic filing of Forms 1098, 1099, and W-2G with the IRS, if filing electronically (not by magnetic media) |
| 31 |
Employment FED - Semi-weekly depositors (W/Th/F) must deposit employment taxes FED - Deadline for electronically filing Copy A of all previous year Forms W-2 with the IRS, if filing electronically (not by magnetic media) |
| 2010 - April | |
|---|---|
| 1 |
Corporate Income/Franchise FL - Request for extension to file Corporate Income/Franchise and Emergency Excise Tax Return (Form F-7004) due FL - Corporate Income/Franchise and Emergency Excise Tax Return (Form F-1120) due |
| 2 |
Employment FED - Semi-weekly depositors (S/S/M/T) must deposit employment taxes |
| 7 |
Employment FED - Semi-weekly depositors (W/Th/F) must deposit employment taxes |
| 9 |
Employment FED - Semi-weekly depositors (S/S/M/T) must deposit employment taxes |
| 12 |
Individual Income FED - Employees who received $20 or more in tips during previous month, report them to the employer using Form 4070 |
| 14 |
Employment FED - Semi-weekly depositors (W/Th/F) must deposit employment taxes |
| 15 |
Corporate Income/Franchise FED - First installment of current year estimated income tax from calendar-year corporations (Form 1120-W) |
| 15 |
Employment FED - Monthly depositors must deposit employment taxes for payments in previous month FED - Individuals who paid cash wages of $1,500 or more in prior year to a household employee must file Schedule H (Form 1040) with his or her income tax return and report any employment taxes. Any federal unemployment tax (FUTA) must also be reported if total wages of $1,000 or more were paid in any calendar quarter of the previous two years to household employees |
| 15 |
Individual Income FED - First installment of current year estimated tax by individuals, other than farmers or fisherman due (Form 1040-ES) FED - Last-day for individuals to file prior year income tax return (Form 1040, Form 1040A, or Form 1040EZ). File Form 4868 to obtain automatic six month extension. |
| 15 |
Pass-Through Income FED - Last day for calendar-year partnerships to file prior year income tax return (Form 1065). Last day for calendar-year partnerships that are not electing large partnerships to deliver Schedule K-1 FED - Electing large partnerships must file prior year return (Form 1065-B). FED - Last day for REMIC's and partnerships to file Form 7004 for an automatic six-month extension to file tax returns. |
| 19 |
Employment FED - Semi-weekly depositors (S/S/M/T) must deposit employment taxes |
| 20 |
Sales & Use FL - Monthly filers required to file Form DR-15 for sales and use tax collected in March FL - Quarterly filers required to file Form DR-15 for sales and use tax collected in the 1st quarter |
| 21 |
Employment FED - Semi-weekly depositors (W/Th/F) must deposit employment taxes |
| 23 |
Employment FED - Semi-weekly depositors (S/S/M/T) must deposit employment taxes |
| 28 |
Employment FED - Semi-weekly depositors (W/Th/F) must deposit employment taxes |
| 30 |
Corporate Income/Franchise FL - Corporate estimated tax (Form F-1120ES) 1st installment due |
| 30 |
Employment FED - File Form 941 for the 1st quarter of current year. However, if taxes were deposited in full and on time for the quarter, there is an additional 10 days to file FED - Semi-weekly depositors (S/S/M/T) must deposit employment taxes FED - Deposit federal unemployment tax if liability for amounts owed year-to-date through March exceeds $500. FL - Employers required to file Form UCT-6 for unemployment compensation contributions due for the 1st quarter |
| 2010 - May | |
|---|---|
| 3 |
Pass-Through Income FL - Request for extension to file Partnership Information Return (Form F-7004) due FL - Partnership Information Return (Form F-1065) due |
| 5 |
Employment FED - Semi-weekly depositors (W/Th/F) must deposit employment taxes |
| 7 |
Employment FED - Semi-weekly depositors (S/S/M/T) must deposit employment taxes |
| 10 |
Employment FED - File Form 941 for the 1st quarter of current year if taxes were deposited in full and on time for the quarter |
| 10 |
Individual Income FED - Employees who received $20 or more in tips during previous month, report them to the employer using Form 4070 |
| 12 |
Employment FED - Semi-weekly depositors (W/Th/F) must deposit employment taxes |
| 14 |
Employment FED - Semi-weekly depositors (S/S/M/T) must deposit employment taxes |
| 17 |
Employment FED - Monthly depositors must deposit employment taxes for payments in previous month |
| 19 |
Employment FED - Semi-weekly depositors (W/Th/F) must deposit employment taxes |
| 20 |
Sales & Use FL - Monthly filers required to file Form DR-15 for sales and use tax collected in April |
| 21 |
Employment FED - Semi-weekly depositors (S/S/M/T) must deposit employment taxes |
| 26 |
Employment FED - Semi-weekly depositors (W/Th/F) must deposit employment taxes |
| 28 |
Employment FED - Semi-weekly depositors (S/S/M/T) must deposit employment taxes |