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First Quarter 2010
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March 1
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Businesses: File information returns―Forms 1099 and Form 1096―with the IRS for payments you made during 2009, as required (See also March 31).
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March 15
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C and S Corporations: File your 2009 federal income tax return or request an automatic six-month extension. S corporations provide Schedule K-1 forms to shareholders (unless the return is extended).
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March 15
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New S Corporations: File Form 2553 to elect to be treated as an S corporation, beginning in 2010.
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March 15
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Individuals: Last day to file 2009 claims against Health Savings Accounts and other flexible spending arrangements.
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March 31
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Businesses: If filing electronically, file 2009 Forms 1098, 1099 and W-2G with the IRS, as required.
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Second Quarter 2010
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April 15
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Individuals: File your 2009 federal income tax return or request an automatic six-month extension.
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April 15
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Household Employers: File Schedule H with your federal income tax return if you paid any one or more of the following to your household employees in 2009: $1,700 or more in cash wages, FUTA wages, or wages from which you withheld federal income tax.
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April 15
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Individuals: Make your first estimated tax payment for 2010, if required.
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April 15
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Individuals: Make your 2009 contributions to your Keogh or SEP plan. If you extend your income tax return, you also extend the deadline for these contributions.
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April 15
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Individuals: Make your 2009 contributions to your IRA, Roth IRA, or SEP-IRA, or to a Coverdell Education Savings Account. There is no extension available.
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April 15
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Partnerships: File your 2009 federal income tax return or request a five-month extension. Provide Schedule K-1 forms to partners (unless the return is extended).
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April 15
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Corporations: Make your first estimated tax payment for 2010.
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April 30
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All Businesses: File a listing of your personal property with the county assessor's office for the Washington county in which the property is located. (For more information, refer to our previous article Liable for Personal Property Taxes in Washington State?
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May 15
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Not-for-Profit Organizations: File your 2009 tax and information returns or request an extension.
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June 15
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Individuals: Make your second estimated tax payment for 2010, if required.
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June 15
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Individuals living and working outside the U.S.: File your 2009 federal income tax return or request an automatic extension until October 15.
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June 15
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Corporations: Make your second estimated tax payment for 2010.
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June 30
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Individuals: File your 2009 form TD F 90-22.1 Report of Foreign Bank Accounts if you have a total of more than $10,000 in foreign bank accounts.
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Third Quarter 2010
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September 15
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Individuals: Make your third estimated tax payment for 2010, if required.
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September 15
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Partnerships: File your 2009 federal income tax return if you requested an automatic five-month extension.
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September 15
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C and S Corporations: File your 2009 federal income tax return if you requested an automatic six-month extension.
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September 15
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Corporations: Make your third estimated tax payment for 2010.
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Fourth Quarter 2010
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October 15
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Individuals: File your 2009 federal income tax return if you requested an automatic extension.
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November 15
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Not-for-Profit Organizations: File your 2009 tax and information returns, if you requested an extension.
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December 15
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Corporations: Make your fourth estimated tax payment for 2010.
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First Quarter 2011
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January 17
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Individuals: Make your fourth estimated tax payment for 2010, if required. You are not required to make a fourth estimated payment if you file your 2010 tax return by February 1, 2011 and pay any tax due.
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