Federal Tax Calendar
January
|
10th |
Employers: Employees are required to report to you tips of $20 or more earned during December 2010. |
|
17th |
Individuals: Pay the final installment of your 2010 estimated tax. Use Form 1040-ES. Farmers and fishermen: Pay your estimated tax for 2010. Use Form 1040-ES. |
|
31st |
File Form 720 for the fourth quarter of 2010. Furnish Forms 1098, 1099 and W-2G to recipients for certain payments during 2010. Furnish Form W-2 to employees who worked for you during 2010. File Form 730 and pay the tax on wagers accepted during December 2010. Deposit any FUTA tax owed through December 2010. File Form 2290 and pay the tax for vehicles first used in December 2010. Files Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due. |
February
| 10th | Employees are required to report tips of $20 or more earned during January. File 2010 Forms 940, 941, 943, 944 and/or 945 if you timely deposited all required payments. |
| 15th | File a new Form W-4 if you claimed exemption from income tax withholding in 2010. Begin withholding on employees who claimed exemption from withholding in 2010 but did not file a W-4 to continue withholding exemption in 2010. Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients. Deposit payroll tax for January if the monthly deposit rule applies. |
| 28th | File information returns, including Forms 1098, 1099 and W-2G for payments made during 2010. File Form W-3 with Copy A of all Forms W-2 issued for 2010. File Form 8027 if you are a large food or beverage establishment. File Form 730 and pay the tax on wagers accepted during January. File Form 2290 and pay the tax for vehicles first used in January. Farmers and Fisherman: File 2010 Form 1040 and pay any tax due. However, you have until Apr 15 to file if you paid your 2010 estimated tax payments by Jan 15, 2011. |
March
| 10th |
Employers: Employees are required to report to you tips of $20 or more earned during February. |
| 15th | Corporations: File Form 1120 for 2010 calendar year and pay any tax due. For automatic 6-month extension, file Form 7004 and deposit estimated tax. Employers: Deposit payroll tax for Feb. if the monthly deposit rule applies. S Corporations: File Form 1120S for 2010 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 2011. File Form 2553 to elect to be treated as an S Corporation beginning with calendar year 2011. Electing Large Partnerships: Furnish Sch. K-1 (Form 1065-B) to each partner. |
| 31st | Electronically file Forms W-2, W-2G, 1098, 1099, and 8027. File Form 2290 and pay the tax for vehicles first used in February. File Form 730 and pay the tax on wagers accepted during February. |
April
| 11th |
Employees are required to report to you tips of $20 or more earned during March. |
| 18th |
Partnerships: File 2010 Form 1065 and furnish a copy of Sch. K-1 to each partner. Electing Large Partnerships: File 2010 Form 1065 calendar year return. Household Employers:File Sch. H with Form 1040 if you paid $1,700 or more to a household employee. Corporations: Deposit the first installment of your estimated tax for 2011. Employers:Deposit payroll tax for Mar. if the monthly deposit rule applies. |
May
| 2nd |
File Form 941 for the first quarter of 2011. Deposit FUTA tax owed through Mar if more than $500. |
| 10th |
Employees are required to report to you tips of $20 or more earned during April. File Form 941 for the first quarter of 2011 if you timely deposited all required payments. |
| 16th |
Deposit payroll tax for April if the monthly deposit rule applies. |
June
| 10th |
Employers: Employees are required to report to you tips of $20 or more earned during May. |
| 15th |
Employers: Deposit payroll tax for May if the monthly deposit rule applies. Corporations: Deposit the second installment of your 2011 estimated tax. |
July
| 11th | Employers: Employees are required to report to you tips of $20 or more earned during June. |
| 15th |
Deposit payroll tax for Jun if the monthly deposit rule applies. |
August
| 10th |
Employers: Employees are required to report to you tips of $20 or more earned during July. File Form 941 for the second quarter of 2011 if you timely deposited all required payments. |
| 15th |
Deposit payroll tax for July if the monthly deposit rule applies. |
September
| 12th |
Employers: Employees are required to report to you tips of $20 ore more earned during August. |
| 15th |
Partnerships: File 2010 Form 1065 if you timely requested a 5-month extension. Deposit payroll tax for Aug if the monthly deposit rule applies. Corporations: File calendar year 2010 Form 1120 or 1120S if you timely requested a 6-month extension. Deposit third installment of your 2011 estimated tax. |
October
| 11th |
Employers: Employees are required to report to you tips of $20 or more earned during September. |
| 17th |
Electing Large Partnerships: File 2010 Form 1065 if you timely requested a 6-month extension. Deposit payroll tax for Sep if the monthly deposit rule applies. |
November
| 10th |
Employers: Employees are required to report to you tips of $20 or more earned during October. File Form 941 for the third quarter of 2011 if you timely deposited all required payments. |
| 15th |
Deposit payroll tax for Oct if the monthly rule applies. |
December
| 12th |
Employers: Employees are required to report to you tips of $20 or more earned during November. |
| 15th |
Corporations: Deposit the fourth installment of your estimated tax for 2011. Deposit payroll tax for Nov if the monthly deposit rule applies. |
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