January 15 - Individuals and Businesses make 4th Quarter 2008 Estimated Tax Payment (1040 ES)
January 15 – Payroll: For Monthly Depositors, deposit payroll withholdings using yellow coupon book.
January 31 - Businesses are required to send out W-2's and 1099's to employees and subcontractors.
January 31 - Businesses and Individuals who are employers are required to submit 4th Quarter 941, FUTA and SUTA tax returns.
February 15 - Payroll: For Monthly Depositors, deposit payroll withholdings using yellow coupon book.
February 28 - Businesses submit forms 1096, 1099, W-3 to IRS.
March 15 - Payroll: For Monthly Depositors, deposit payroll withholdings using yellow coupon book.
March 15 - Business Tax Returns are due to IRS (1120, 1120S)
- File for extension to file (corporations)
April 15 - Payroll: For Monthly Depositors, deposit payroll withholdings using yellow coupon book.
April 15 - Tax returns for individuals due to IRS
- Last date to open a Traditional IRA to be applied to 2004 Tax Return.
- File an extension to file (individuals)
April 15 - Individuals & Businesses make quarterly estimated tax payment for 1st quarter 2009. (January, February & March)
April 30 - Businesses and Individuals who are employers are required to submit 1st Quarter 941, and SUTA tax returns.
May 15 - Payroll: For Monthly Depositors, deposit payroll withholdings using yellow coupon book.
May 15 - Non Profits: Tax Returns for Nonprofits are due. If not completed, and extension must be filed.
June 15 - Individuals & Businesses make quarterly estimated tax payment for 2nd quarter 2009. (Income Earned in the months of April & May)
June 15 - Payroll: For Monthly Depositors, deposit payroll withholdings using yellow coupon book.
July 16 - Payroll: For Monthly Depositors, deposit payroll withholdings using yellow coupon book.
July 31 - Businesses and Individuals who are employers are required to submit 2nd Quarter 941, and SUTA tax returns.
August 15 - Payroll: For Monthly Depositors, deposit payroll withholdings using yellow coupon book.
August 15 - For those Non profits who filed and extension, their tax return is due. An additional extension may be filed.
September 15 - Payroll: For Monthly Depositors, deposit payroll withholdings using yellow coupon book.
September 15 - Individuals & Businesses make quarterly estimated tax payment for 3rd quarter 2009. (Income earned in the months of June, July & August)
September 17 - If Corporation filed for an extension to file 2007 tax return. Tax return is now due to IRS.
October 15 - Payroll: For Monthly Depositors, deposit payroll withholdings using yellow coupon book.
October 15 - For those individuals who filed for an extension to file, individual tax return is due.
October 31 - Businesses and Individuals who are employers are required to submit 3rd Quarter 941, and SUTA tax returns.
November 15 - Payroll: For Monthly Depositors, deposit payroll withholdings using yellow coupon book.
December 15 - Payroll: For Monthly Depositors, deposit payroll withholdings using yellow coupon book.
January 15 - Individuals & Businesses make quarterly estimated tax payment for 4th quarter 2009. (Income earned in the months of September, October, November & December)
January 15 - Payroll: For Monthly Depositors, deposit payroll withholdings using yellow coupon book.
January 31 - Businesses and Individuals who are employers are required to submit 4th Quarter 941, FUTA and SUTA tax returns.
Below is a simplified payment due date calendar for many of the forms and payments required to be filed for Businesses, Corporations, and Individuals. This list is not all-inclusive. As a result, please call my office or the IRS for specific questions regarding filing due dates and forms required to be submitted.
Also - See IRS Publication 509
Michael E. Steuer, CPA, P.A.
