View 2009 Employer's
Tax Calendar
This General Tax Calendar shows the due
dates for filing tax returns and reporting
tax information.
Generally, if the due date falls on a Saturday,
Sunday or legal holiday, the due date is the
next business day. However, we recommend using
the standard dates listed below to be on the
safe side.
While these due dates are generally applicable, certain tax circumstances
and specific situations may result in modification of these dates.
Accordingly, if in doubt, you should verify the due date with your
tax advisor.
General Tax Calendar
January / February / March / April / May / June / July / August September / October / November / December
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 to correspond with your year end.
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 2007 if you did not pay your income
tax for the year through withholding (or did
not pay in enough tax that way). 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 January
31, 2008.
Farmers and fishermen. Pay your estimated tax
for 2008 using Form 1040-ES. You have until
April 15 to file your 2008 income tax return
(Form 1040). If you do not pay your estimated
tax by January 15, you must file your 2008
return and pay any tax due by March 3, 2008,
to avoid an estimated tax penalty.
January 30
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 2007 by January
31. Filing your return and paying any tax due
by January 31 prevents any penalty for late
payment of the last installment. If you cannot
file and pay your tax by January 31, file and
pay your tax by April 15.
All businesses. Give annual information statements
to recipients of certain payments you made
during 2008. You can use the appropriate version
of Form 1099 or other information return. Form
1099 can be issued electronically with the
consent of the recipient. Payments that may
be covered include the following.
•
Compensation for workers who are not considered
employees.
•
Dividends and other corporate distributions.
•
Interest.
•
Amounts paid in real estate transactions.
•
Rent.
•
Royalties.
•
Amounts paid in broker and barter exchange
transactions.
•
Payments to attorneys.
•
Profit-sharing distributions.
•
Retirement plan distributions.
•
Prizes and awards.
•
Medical and health care payments.
•
Debt cancellation (treated as payment to debtor).
•
Cash payments over $10,000. See the instructions
for Form 8300, Report of Cash Payments Over
$10,000 Received in a Trade or Business.
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 statement is required,
which form to use, when to file, and extensions
of time to provide statements to the IRS.
February 10
Employees who work for tips. If you received
$20 or more in tips during January, report them to your employer.
You can use Form 4070.
February 16
Individuals. If you claimed exemption from
income tax withholding last year on the Form W-4 you gave your employer,
you must file a new Form W-4 by this date to continue your exemption
for another year.
March 2
All businesses. File information returns
(Form 1099) for certain payments you made
during 2008. These payments are described
under January 31. 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 remains January 31.
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
Corporations. File a 2008 calendar year income
tax return (Form 1120 or 1120-A) 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 6-Month
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 choose
to be treated as an S corporation beginning
with calendar year 2008. If Form 2553 is
filed late, S treatment will begin with calendar
year 2010.
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 3.
The due date for giving the recipient these
forms remains January 31.
For information about filing Forms 1098,
1099, or W-2G electronically, see Publication
1220, Specifications for Filing Forms 1098,
1099, 5498 and W-2G Electronically or Magnetically.
April 10
Employees who work for tips. If you received
$20 or more in tips during March, report
them to your employer. You can use Form
4070.
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 an 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 $1,500 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 2008 estimated tax. Use Form 1040-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 6-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
October 15.
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
Employees who work for tips. 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.
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 or 1120-A)
and pay any tax, interest, and penalties
due. This due date applies only if you
timely requested an automatic 6-month extension.
Otherwise, see March 15.
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 15. Provide
each shareholder with a copy of Schedule
K-1 (Form 1120S) 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.
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.
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.
Partnerships. File a 2008 calendar year
return (Form 1065). This due date applies
only if you were given an additional 6-month
extension. Provide each partner with a copy
of Schedule K-1 (Form 1065) or a substitute
Schedule K-1.
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.
