Tax Dates

2011 Tax Calendar

This 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.

 

 

 

January 18, 2011.
Individuals

 

Make a payment of your estimated tax for 2010, if you didn't pay your income tax for the year through withholding (or didn't pay in enough tax that way). Use Form 1040-ES or pay by credit card or by EFTPS. This is the final installment date for 2010 estimated tax. However, you don't have to make this payment if you file your 2010 return

(Form 1040) and pay any tax due by Jan. 31, 2011.

 

 

 

January 18, 2011.
Farmers and fishermen.

Pay your estimated tax for 2010 using Form 1040-ES or pay by credit card or by EFTPS.
You can then file your 2010 income tax return (Form 1040) by Apr. 18. If you don't pay at this time, your 2010 return will be due Mar. 1, 2011.

 

 

January 31, 2011.
All employers.

 

Give your employees their copies of Form W-2 for 2010.

 

 

January 31, 2011.
All businesses.

 

Give an annual information statement to recipients of certain payments you made during 2010. (You can use a copy of the appropriate Form 1099.)

 

 

January 31, 2011.
Individuals

File your income tax return (Form 1040) for 2010 if you didn't pay your last installment of estimated tax by Jan. 18.

Filing your return now prevents any penalty for late payment of the last installment.

 

 

February 15, 2011.
Individuals

If you claimed exemption from income tax withholding for 2010 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 15, 2011.
All businesses

Give an annual information statement to recipients of certain payments (e.g., proceeds from broker and barter transactions) you made during 2010. (You can use a copy of the appropriate Form 1099.)

 

 

February 28, 2011
All businesses

File an information return (Form 1099) with IRS for certain payments you made during 2010. There are different versions of Form 1099 for different types of payments. Use a separate Form 1096 to summarize and transmit each separate version. For a 30-day extension of time to file, use Form 8809. The due date for electronic filers is Mar. 31,2011.

 

 

February 28, 2011
All Employers

File Form W-3 along with Copy A of all the Form W-2s you issued for 2010. The due date for electronic filers is Mar. 31, 2011.

 

 

February 28, 2011
Large food and beverage
establishment employers.

File Form 8027 to report tip income and allocated tips. Use Form 8027-T to summarize and transmit Form 8027 if you have more than one establishment. The due date for electronic filers is Mar. 31, 2011.

 

 

March 1, 2011.
Farmers and fishermen.

File your 2010 income tax return (Form 1040) and pay any tax due. However, you have until Apr. 18, if you paid your 2010 estimated tax by Jan. 18, 2011.

 

 

March 15, 2011.
C corporations and S corporations.

File a 2010 calendar year income tax return (Form 1120 or Form 1120S ) and pay any tax still due. If you want an automatic 6-month extension, file Form 7004 and deposit what you estimate you owe.

 

 

March 15, 2011.
S elections

File Form 2553 to choose to be treated as an S corporation, beginning with calendar year 2011. If Form 2553 is filed late, S treatment will begin with calendar year 2012 (unless IRS determines there was reasonable cause for failure to file on time).

 

March 15, 2011.
Electing large partnerships.

Provide each partner with a copy of Schedule K-1 of Form 1065-B.

 

 

March 31, 2011
Electronic filers of information returns.

File information returns listed under Feb. 28 (e.g., Form 1099s, Form W-2s, etc.), which is the due date for nonelectronic filers.

 

 

April 18, 2011
Individuals

File an income tax return for 2010 (Form 1040, Form 1040A, or Form 1040EZ), and pay any tax due. Taxpayers who can't make payments should request (on Form 9465) an agreement to pay in installments. If you want an automatic 6-month extension to file, file Form 4868 and estimate your tax or pay by credit card. Then file Form 1040 or Form1040A by Oct. 17.
If you paid cash wages of $1,700 or more in 2010 to a household employee you must file Schedule H with your income tax return (Form 1040) and report any employment taxes and withheld income taxes for those employees.

Contributions to an IRA for 2010 must be made by this date.

If you aren't paying your 2011 income tax through withholding (or won't pay in enough tax during the year that way), pay the first installment of your 2011 estimated tax by this date. Use Form 1040-ES or pay by credit card or by EFTPS.

 

 

April 18, 2011
Partnerships

File a 2010 calendar year return (Form 1065) and provide each partner with a copy of Schedule K-1. If you want an automatic 5-month extension to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then file Form 1065 by Sept. 15.

 

 

April 18, 2011
Electing large partnerships

File a 2010 calendar year return (Form 1065-B). If you want an automatic 6-month extension to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then file Form 1065-B by Oct. 17.

 

 

April 18, 2011
Corporations

Deposit the first installment of estimated income tax for 2011.

 

 

June 15, 2011
Individuals

If you are a U.S. citizen or resident alien living and working (or on military duty) outside the U.S. and Puerto Rico, file your 2010 Form 1040 and pay any tax, interest and penalties due. Otherwise, see April 18, above. However, if you are a participant in a combat zone you may be able to further extend the filing deadline. Make the second installment payment of your 2011 estimated tax, if you aren't paying your income tax for the year through withholding (or won't pay in enough tax that way). Use Form 1040-ES or pay by credit card or by EFTPS.

 

 

June 15, 2011
Corporations

Deposit the second installment of estimated income tax for 2011.

 

 

August 1, 2011.
All employers.

 

If you maintain an employee benefit plan, such as a pension, profit-sharing, or stock bonus plan, file Form 5500 or Form 5500-EZ for calendar year 2010. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends.

 

 

September 15,2011
Individuals

Make the third installment payment of your 2011 estimated tax, if you aren't paying your income tax for the year through withholding (or won't pay in enough tax that way). Use Form 1040-ES or pay by credit card or by EFTPS.

 

September 15,2011
C corporations and S corporations

File a 2010 calendar year income tax return (Form 1120 or Form 1120S) and pay any tax due if you were given an automatic 6-month extension.

 

 

September 15,2011
Corporations

Deposit the third installment of estimated income tax for 2011.

 

 

September 15,2011
Partnerships

File a 2010 calendar year return (Form 1065) if you were given an automatic 5-month extension.

 

 

October 17,2011
Individuals

If you have an automatic 6-month extension to file your income tax return for 2010, file Form 1040 and pay any tax, interest, and penalties due.

 

 

October 17,2011
Electing large partnerships

File a 2010 calendar year return (Form 1065-B) if you were given an automatic 6-month extension.

 

 

During November, 2010
Income tax withholding

Request employees whose withholding exemptions will be different in 2012 to fill out a new Form W-4.

 

 

December 15,2011
Corporations

Deposit the fourth installment of estimated income tax for 2011.

 

   

 

Sayler's Accounting & Tax Specialist's Inc.

Phone: 517-263-0204

Fax: 517-265-6850

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