Tax Calendar
First Quarter
The first quarter of a calendar year is made up of January, February, and March
January 12
Employees who work for tips
If you received $20 or more in tips during December, report them to your employer. You can use Form 4070, Employee’s Report of Tips to Employer.
January 15
Individuals
Make a payment of your estimated tax for 2008 if you did not pay your income tax for the year through withholding. Use Form 1040-ES. This is the final installment date for 2008 estimated tax. However, you do not have to make this payment if you file your 2008 return (Form 1040) and pay any tax due by February 2, 2008
Farmers and fisherman
Make a payment of your estimated tax for 2008 if you did not pay your income tax for the year through withholding. Use Form 1040-ES. This is the final installment date for 2008 estimated tax. However, you do not have to make this payment if you file your 2008 return (Form 1040) and pay any tax due by February 2, 2008
February 2
Individuals who must make estimated tax payments
If you did not pay your last installment of estimated tax by January 15, you may choose (but are not required) to file your income tax return (Form 1040) for 2008 by February 2, Filing your return and paying any tax due by February 2 prevents any penalty for late payment of the last installment. If you cannot file and pay your tax by February 2, file and pay your tax by April 15.
All businesses
Give annual information statements for recipients of certain payments
All payments reported on Form 1099-B Proceeds From Broker and Barter Exchange Transactions.
All payments reported on Form 1099-S, Proceeds From Real Estate Transactions.
Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 14 of Form 1099-MISC, Miscellaneous Income.
March 2
All businesses
File information returns (Form 1099) for certain payments you made during 2008. These payments are described under February 2. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the 2008 General Instructions for Forms 1099, 1098, 5498 and W-2G for information on what payments are covered how much the payment must be before a return is required, which form to use, and extensions of time to file.
If you file Forms 1098, 1099, or W-2G electronically (not by magnetic media), your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms generally remains February 2.
Farmers and fishermen
File your 2008 income tax return (Form 1040) and pay any tax due. However, you have until April 15 to file if you paid your 2008 estimated tax by January 15, 2009
March 10
Employees who work for tips
If you received $20 or more in tips during February, report them to your employer. You can use Form 4070.
March 16
Employees who work for tips
If you received $20 or more in tips during December, report them to ymy employer. You can use Form 4070, Employee’s Report of Tips to Employer.
January 12
Corporations
File a 2008 calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns, and deposit what you estimate you owe.
S Corporations
File a 2008 calendar year Income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder’s Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.
S Corporation election
File Form 2553, Election by a Small Business Corporation, to elect to be treated as an S Corporation beginning with calendar year 2009. If Form 2553 is filed late, S treatment will begin with calendar year 2011.
Electing large partnerships
Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner’s Share of Income (Loss) From an Electing Large Partnership, or a substitute Schedule K-1. This due date applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 7004.
March 31
Electronic filing of Forms 1098, 1099, and W-2G
File Forms 1098, 1099, or W-2G with the IRS. This due date applies only if you file electronically (not by magnetic media). Otherwise see March 2.
The due date for giving the recipient these forms generally remains February 2.
For information about filing Forms 1098, 1099 or W-2G electronically, see Publication 1220.
Second Quarter
The second quarter of a calendar year is made up of April, May, and June.
April 15
Individuals
File a 2008 income tax return (Form 1040, 1040A or 1040EZ) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or you can get and extension by phone or over the internet. Then, file Form 1040, 1040A, or 1040EZ by October 15.
Household employers
If you paid cash wages of $1,600 or more in 2008 to a household employee, you must file Schedule H. If you are required to file a federal income tax return (Form 1040), file Schedule H with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of 2007 or 2008 to household employees. Also report any income tax you withheld for your household employees. For more information, see Publication 926.
Individuals
If you are not paying your 2009 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2009 estimated tax. Use Form1040-ES. For more information, see Publication 505.
Partnerships
File a 2008 calendar year return (Form 1065), Provide each partner with a copy of Schedule K-1 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1. If you want an automatic 5-month extension of time to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then, file Form 1065 by September 15.
Electing large partnerships
File a 2008 calendar year return (Form 1065-B). If you want an automatic 6-month extension of time to file the return, file Form 7004. Then, file Form 1065-B by October 15. See March 16 for the due date for furnishing Schedules K-1 or substitute Schedules K-1 to the partners.
Corporations
Deposit the first installment of estimated income tax for 2009. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
May 11
Employees who work for Tips
If you received $20 or more in tips during April, report them to your employer. You can use Form 4070.
June 10
If you received $20 or more in tips during May, report them to your employer. You can use Form 4070
June 15
Individuals
If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. Otherwise, see April 15. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. Then, file Form 1040 by October 15.
However, if you are a participant in a combat zone, you may be able to further extend the filing deadline. See publication 3, Armed Forces’ Tax Guide.
Individuals
Make a payment of your 2009 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2009. For more information, see Publication 505
Corporations
Deposit the second installment of estimated income tax for 2009. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
Third Quarter
The third quarter of a calendar year is made up of July, August and September.
July 10
Employees who work for tips
If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.
August 10
Employees who work for tips
If you received $20 or more in tips during July, report them to your employer. You can use Form 4070.
September 10
Employees who work for tips
If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.
September 15
Individuals
Make a payment of your 2009 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2009. For more information, see Publication 505
Corporations
File a 2008 calendar year income tax return (Form 1120) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 16.
S Corporations
File a 2008 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 16. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.
Partnerships
File a 2008 calendar year income tax return (Form 1065). This due date applies only if you Ire given an additional 5-month extension. Otherwise, see March 16. Provide each Partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1.
Corporations
Deposit the third installment of estimated income tax for 2009. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
Fourth Quarter
The fourth quarter of a calendar year is made up of October, November and December.
October 13
Employees who work for tips
If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.T
October 15
Individuals
If you have an automatic 6-month extension to file your income tax return for 2008, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.
Electing large partnerships
File a 2008 calendar year return (Form 1065-B). This due date applies only if you Ire given an additional 6-month extension. See March 16 for the due date for furnishing Schedules K-1 or substitute Schedules K-1 to the partners.
November 10
Employees who work for tips
If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.
December 10
Employees who work for tips
If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.
December 15
Corporations
Deposit the fourth installment of estimated income tax for 2009. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
Fiscal Year Taxpayers
Individuals
Form 1040
This form is due on the 15th day of 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 (March 16 in 2009) 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 the 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.