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Federal Tax Calendar- General Overview#
This calendar should be used as an overall reminder for what is due in 2009. For more specific calendars choose:
Quarter 1 2009#
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
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 2, 2009, to avoid an estimated tax penalty.
Individuals- Make a payment of your estimated tax for 2008 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 February 2, 2009.
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.
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.
* Cash payments for fish (or other aquatic life) purchased from anyone engaged in the trade or business of catching fish.
* Compensation for workers who are not considered employees (including fishing boat proceeds to crew members).
* Dividends and other corporate distributions.
* Interest.
* Rent.
* Royalties.
* Payments of Indian gaming profits to tribal members.
* Profit-sharing distributions.
* Retirement plan distributions.
* Original issue discount.
* 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. However, the law was changed after these instructions were printed to extend this due date for certain types of payments. See February 17th.
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 15
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.
February 17
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. This due date applies only to the following types of payments-
* All payments reported on Form 1099-B, Proceeds From Broker and Barter Exsubstichange 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
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 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
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 6-Month Extension of Time To File Certain Business Income Tax, Information, and Other Returns, 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 2009. If Form 2553 is filed late, S treatment will begin with calendar year 2010.
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.
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 remains February 2. For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220.
2nd Quarter 2009#
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- 1) File a 2007 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. 2) 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 Form 1040-ES. For more information, see
Publication 505.
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.
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 October 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
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.
3rd Quarter 2009#
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 16.
S Corporations- File a 2007 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.
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.
Partnerships- File a 2008 calendar year return (Form 1065). This due date applies only if you were given an additional 5-month extension. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1.
4th Quarter 2009#
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.
Electing Large Partnerships- File a 2008 calendar year return (Form 1065-B). This due date applies only if you were 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.
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