Tax Due Dates  
 

Tax due dates listed on this page refer to federal filings only and may not be a complete list.

 

January 2009
January 1 Category: Employers (Payroll Taxes)
Stop advance payments of the earned income credit for any employee not submitting a new Form W-5 for 2009.
January 12 Category: Employees who work for tips
Employees who work for tips. If you received $20 or more in tips during December 2008, report them to your employer. You can use Form 4070 Employee's Report of Tips to Employer.
January 15 Category: Business Owners
Farmers and Fisherman: Pay your estimated tax for 2008. Use Form 1040-ES.
  Category: Employers (Payroll Taxes)
Employers - Deposit payroll tax for December 2008 if the monthly deposit rule applies.
  Category: Individuals
Individuals- Pay the final installment of your 2008 estimated tax. Use Form 1040-ES.
 
February 2009
February 2 Category: Business Owners
Furnish Forms 1098, 1099, and W-2G to recipients for certain payments made during 2008, and Form W-2 to employees who worked for you during 2008. Deposit FUTA tax owed through December if $500 or less. File 2008 Form 940, Form 941, Form 943 or Form 944 if you did not deposit all taxes when due.
 
File form 730 and pay the tax on wagers accepted during December 2008. File Form 2290 and pay the tax on vehicles first used in December 2008.
  Category: Employers (Payroll Taxes)
Certain Small Employers - File Form 720 for the 4th quarter of 2008.
February 10 Category: Employees who work for tips
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 Employee's Report of Tips to Employer.
  Category: Employers (Payroll Taxes)
Employers - File Forms 940, 941, 943, 944 and/or 945 if you timely deposit all required payments.
February 16 Category: Employers (Payroll Taxes)
Employers: Begin withholding on employees that claimed exemption from withholding in 2008 but did not file a W-4 to continue withholding exemption in 2009.
February 17 Category: Employers (Payroll Taxes)
Deposit Payroll tax for January if the monthly deposit rule applies
 
March 2009
March 2 Category: Business Owners
Farmers and Fishermen: File Form 1040 and pay any tax due.
 
File the following forms for 2008 as applicable - 1098, 1099 and/or W-2G for certain payments made during 2008. File Form 730 and pay the tax on wagers accepted during January. File Form 2290 and the tax for vehicles first use din January. File Form 8027/Form 8027-T if you are a large food or beverage establishment.
  Category: Employers (Payroll Taxes)
File Form W-3 with Copy A of all Forms W-2 you issued in 2008.
March 10 Category: Employees who work for tips
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 Employee's Report of Tips to Employer.
March 15 Category: Business Owners
Deadline to return excess 2008 401(k) amounts to highly compensated employees.
March 16 Category: Corporations
Corporations: File 2008 forms as required: Form 1120 or 1120A calendar year income tax return. File Form 7004 (Automatic Extension) and deposit estimated tax.
  Category: Employers (Payroll Taxes)
Deposit payroll tax for February if the monthly deposit rule applies.
  Category: Partnerships
Electing Large Partnerships: Provide each partner with a copy of Sch. K-1, 1065-B to each partner.
  Category: S Corporations
S Corporations: File a 2008 calendar year income tax return (Form 1120-S). Provide shareholders with a copy of Sch. K-1.
 
S Corporation elections: File Form 2553 to choose to be treated as an S corporation beginning the calendar year 2009.
March 31 Category: Business Owners
Electronic filing of Forms W-2, W-2G, 1098, 1099, and 8027. File Form 730 and pay the tax on wagers accepted during February. File Form 2290 and the tax for vehicles first used in February.
 
April 2009
April 1 Category: Business Owners
Initial minimum required distribution from IRAs and retirement plans for participants who turned 70 1/2 in 2008.
April 10 Category: Employees who work for tips
Employees: 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 Employee's Report of Tips to Employer.
April 15 Category: Corporations
Corporations: Deposit the first installment of your estimated tax for 2009.
  Category: Employers (Payroll Taxes)
Deposit Payroll tax for March if the monthly deposit rule applies.
  Category: Household Employers
Household employers: File Schedule H if you paid $1,500 or more to a household employee. Deadline to make corrective refunds in excess of prior year's elective deferral limit.
  Category: Individuals
File applicable 2008 return. Form 1040, 1040A or 1040EZ. Pay the first installment of 2009 estimated tax.
  Category: Partnerships
File applicable 2008 return. Form 1065 for 2008. Provide each partner with a copy of Sch. K-1. Electing Large Partnerships: File a 2008 calendar year return.
April 30 Category: Business Owners
File Form 730 and pay the tax on wagers accepted during March. File Form 2290 and pay the tax on vehicles first used in March.
  Category: Employers (Payroll Taxes)
File Form 941 for the first quarter of 2009. File Form 720 for the 1st quarter of 2009. Deposit FUTA tax owed through March if more than $500.
 
May 2009
May 11 Category: Employees who work for tips
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 Employee's Report of Tips to Employer.
May 15 Category: Employers (Payroll Taxes)
Deposit Payroll tax for April if the monthly deposit rule applies.
 
June 2009
June 1 Category: Business Owners
File Form 730 and pay the tax on wagers accepted during April. File Form 2290 and pay the tax for vehicles first used in April.
June 10 Category: Employees who work for tips
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 Employee's Report of Tips to Employer.
June 15 Category: Corporations
Corporations: Deposit the second installment of your estimated tax for 2009.
  Category: Employers (Payroll Taxes)
Deposit Payroll tax for May if the monthly deposit rule applies.
  Category: Individuals
Individuals outside the U.S.: File Form 1040. Individuals: Pay your 2009 estimated tax.
June 30 Category: Business Owners
File Form 730 and pay the tax on wagers accepted during May. File Form 2290 and pay the tax for vehicles first used in May.
 
July 2009
July 10 Category: Employees who work for tips
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 Employee's Report of Tips to Employer.
July 15 Category: Employers (Payroll Taxes)
Deposit Payroll tax for June if the monthly deposit rule applies.
July 31 Category: Business Owners
File Form 730 and pay the tax on wagers accepted during June. File Form 2290 and pay the tax for vehicles first used in June.
  Category: Employers (Payroll Taxes)
Employers - File Form 5500 or 5500-EZ for 2008. Deposit FUTA owed through June if more than $500. File Form 5558 to request extension to file Forms 5500 or 5500EZ. File Form 720 for the 2nd quarter of 2009. File Form 941 for the 2nd quarter of 2009.
 
August 2009
August 10 Category: Employees who work for tips
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 Employee's Report of Tips to Employer.
  Category: Employers (Payroll Taxes)
File Form 941 if you made timely deposits of all taxes due.
August 17 Category: Employers (Payroll Taxes)
Deposit Payroll tax for July if the monthly deposit rule applies.
August 31 Category: Business Owners
File Form 730 and pay tax on wagers accepted during July. File Form 2290 and pay the tax for vehicles first used during July.
 
September 2009
September 10 Category: Employees who work for tips
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 Employee's Report of Tips to Employer.
September 15 Category: Business Owners
Minimum contribution due for calendar-year money purchase pension plans and defined benefit pension plans for 2008.
  Category: Corporations
Corporations: File 2008 tax return if you requested an extension. Deposit third installment of your 2009 estimated tax.
  Category: Employers (Payroll Taxes)
Deposit Payroll tax for August if the monthly deposit rule applies.
  Category: Individuals
Individuals: Pay the third installment of your estimated tax for 2009.
  Category: S Corporations
S Corporations: File 2008 tax return if you requested an extension.
September 30 Category: Business Owners
File Form 730 and pay the tax on wagers accepted during August. File Form 2290 and pay the tax for vehicles first used in August.
 
October 2009
October 13 Category: Employees who work for tips
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 Employee's Report of Tips to Employer.
October 15 Category: Employers (Payroll Taxes)
If you file Form 5558, file 2008 Form 5500.
 
Deposit Payroll tax for September if the monthly deposit rule applies.
  Category: Individuals
Individuals: If you filed a Form 4868, file your 2008 calendar year tax return.
  Category: Partnerships
Partnerships: File your 2008 tax return if you were given a 6-month extension. Electing Large Partnerships: If you filed a Form 7004, file your 2008 calendar year tax return.
 
November 2009
November 2 Category: Business Owners
File Form 730 and pay tax on wagers accepted during September. File Form 2290 and pay tax for vehicles firms used during September.
  Category: Employers (Payroll Taxes)
File Form 720 for the 3rd quarter of 2009. File Form 941 for the 3rd quarter of 2009. Deposit FUTA owed through September if more than $500
November 10 Category: Employees who work for tips
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 Employee's Report of Tips to Employer.
  Category: Employers (Payroll Taxes)
File form 941 if you timely deposited all required payments.
November 16 Category: Employers (Payroll Taxes)
Deposit Payroll tax for October if the monthly deposit rule applies.
November 30 Category: Business Owners
File Form 730 and pay tax on wagers accepted during October. File Form 2290 and pay tax for vehicles firms used during October.
 
December 2009
December 15 Category: Corporations
Deposit the fourth installment of your 2009 estimated tax.
  Category: Employers (Payroll Taxes)
Deposit Payroll tax for November if the monthly deposit rule applies.
December 31 Category: Business Owners
File Form 730 and pay tax on wagers accepted during November. File Form 2290 and pay tax for vehicles firms used during November. Deadline for age 70 1/2 required minimum distributions due to participants who have begun receiving distributions.