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taxmap/pubs/p509-000.htm#en_us_publink100034214
Publication 509

 
Tax Calendars  

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What's New(p1)


taxmap/pubs/p509-000.htm#en_us_publink1000250590

Electronic deposit requirement.(p1)

The IRS has issued proposed regulations under section 6302 that provide beginning January 1, 2011, you must deposit all depository taxes (such as employment tax, excise tax, and corporate income tax) electronically using the Electronic Federal Tax Payment System (EFTPS). Under these proposed regulations, which are expected to be finalized by December 31, 2010, Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after December 31, 2010. For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at  
www.eftps.gov, call 1-800-555-4477, or get Pub. 966, The Secure Way to Pay Your Federal Taxes.
taxmap/pubs/p509-000.htm#en_us_publink1000252431

Advance earned income credit.(p1)

After December 31, 2010, advance earned income credit payments and the credit for advance earned income credit payments are no longer allowed. However, employees can still claim the earned income credit on their returns.

Reminders(p1)


taxmap/pubs/p509-000.htm#en_us_publink100034216

Photographs of missing children.(p1)

The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

taxmap/pubs/p509-000.htm#TXMP6e978085Introduction

A tax calendar is a 12-month calendar divided into quarters. The calendar gives specific due dates for the following.
taxmap/pubs/p509-000.htm#en_us_publink100034217

What does this publication contain?(p2)

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This publication contains the following.
  1. A section on how to use the tax calendars.
  2. Three tax calendars:
    1. General,
    2. Employer's, and
    3. Excise.
  3. A table showing the semiweekly deposit due dates for 2011.
taxmap/pubs/p509-000.htm#en_us_publink100034218

Who should use this publication?(p2)

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Primarily, employers need to use this publication. However, the general tax calendar has important due dates for all businesses and individuals. Anyone who must pay excise taxes may need the excise tax calendar.
taxmap/pubs/p509-000.htm#en_us_publink100034219

What are the advantages of using a tax calendar?(p2)

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The following are advantages of using a calendar.
taxmap/pubs/p509-000.htm#en_us_publink100034220

Which calendar(s) should I use?(p2)

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To decide which calendar(s) to use, first look at the general tax calendar and highlight the dates that apply to you. If you are an employer, also use the Employer's Tax Calendar. If you must pay excise taxes, use the Excise Tax Calendar. Depending on your situation, you may need to use more than one calendar.
taxmap/pubs/p509-000.htm#id2011_f15013x01

Table 1. Useful Publications

IF you are...THEN you may need...
An employer• Publication 15, (Circular E), Employer's Tax Guide.
• Publication 15-A, Employer's Supplemental Tax Guide.
• Publication 15-B, Employer's Tax Guide to Fringe Benefits.
• Publication 926, Household Employer's Tax Guide.
A farmer• Publication 51, (Circular A), Agricultural Employer's Tax Guide.
• Publication 225, Farmer's Tax Guide.
An individual• Publication 505, Tax Withholding and Estimated Tax.
Required to pay excise taxes• Publication 510, Excise Taxes.
taxmap/pubs/p509-000.htm#en_us_publink100034221

What is not in these calendars?(p2)

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The calendars do not cover the employment or excise tax deposit rules. You can find the deposit rules for employment taxes in Publication 15 (Circular E), Employer's Tax Guide. The deposit rules for excise taxes are in Publication 510, Excise Taxes, and in the Instructions for Form 720, Quarterly Federal Excise Tax Return. In addition, the calendars do not cover filing forms and other requirements for the following.
taxmap/pubs/p509-000.htm#en_us_publink100034222

What other publications and tax forms will I need?(p2)

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Table 1 lists other publications you may need to order. Each calendar lists the forms you may need.
See How To Get Tax Help near the end of this publication for information about getting publications and forms.
taxmap/pubs/p509-000.htm#en_us_publink100067423

Comments and suggestions.(p2)

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We welcome your comments about this publication and your suggestions for future editions.
You can email us at *Taxforms@irs.gov. (The asterisk must be included in the address.) Please put "Publications Comment" on the subject line. Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.
You can write to us at the following address:

 
Internal Revenue Service 
Business Forms and Publications Branch 
SE:W:CAR:MP:T:B 
1111 Constitution Ave. NW, IR-6526 
Washington, DC 20224


We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.
taxmap/pubs/p509-000.htm#en_us_publink100067424
Ordering forms and publications.(p2)
Visit www.irs.gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received.

 
Internal Revenue Service 
1201 N. Mitsubishi Motorway 
Bloomington, IL 61705-6613


taxmap/pubs/p509-000.htm#en_us_publink100067425
Tax questions.(p2)
If you have a tax question, check the information available on IRS.gov or call 1-800-829-4933. We cannot answer tax questions sent to either of the above addresses.
taxmap/pubs/p509-000.htm#en_us_publink100034226

Background Information for Using the Tax Calendars(p2)

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The following brief explanations may be helpful to you in using the tax calendars.
taxmap/pubs/p509-000.htm#en_us_publink100034227

IRS e-services make taxes easier.(p2)

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Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier.
Use these electronic options to make filing and paying taxes easier.
taxmap/pubs/p509-000.htm#en_us_publink100034228

Tax deposits.(p2)

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Some taxes can be paid with the return on which they are reported. However, in many cases, you have to deposit the tax before the due date for filing the return. Tax deposits are figured for periods of time that are shorter than the time period covered by the return. See Publication 15 (Circular E) for the employment tax deposit rules. For the excise tax deposit rules, see Publication 510 or the Instructions for Form 720.
Deposits made at an authorized financial institution will no longer be accepted after December 31, 2010. Instead, deposits can be made using EFTPS online with a computer or by telephone. For making deposits by telephone call 1-800-555-4477 (business), 1-800-316-6541 (individual), or TDD 1-800-733-4829.
taxmap/pubs/p509-000.htm#en_us_publink100034229
EFTPS.(p2)
You may have to deposit taxes using EFTPS. You must use EFTPS to make deposits of all depository tax liabilities (including social security, Medicare, withheld income, excise, and corporate income taxes) you incur in 2011 if you deposited more than $200,000 in federal depository taxes in 2009 or you had to make electronic deposits in 2010. If you first meet the $200,000 threshold in 2010, you must begin depositing using EFTPS in 2012. Once you meet the $200,000 threshold, you must continue to make deposits using EFTPS in later years.
If you must use EFTPS but fail to do so, you may be subject to a 10% penalty.
If you are not required to use EFTPS because you did not meet the $200,000 threshold during 1998, or during any subsequent year, then you may voluntarily make your deposits using EFTPS. If you are using EFTPS voluntarily, you will not be subject to the 10% penalty if you make a deposit using a paper coupon.
For information about EFTPS, visit  
www.eftps.gov or see Publication 966, The Secure Way to Pay Your Federal Taxes.
You can enroll in EFTPS online or you can call 1-800-555-4477 (businesses) or 1-800-316-6541 (individuals).
taxmap/pubs/p509-000.htm#en_us_publink100034231

Saturday, Sunday, or legal holiday.(p3)

rule
Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. These calendars make this adjustment for Saturdays, Sundays, and federal legal holidays. But you must make any adjustments for statewide legal holidays.
EIC
An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar.
taxmap/pubs/p509-000.htm#en_us_publink100034233
Statewide holidays.(p3)
A statewide legal holiday delays a due date only if the IRS office where you are required to file is located in that state.
taxmap/pubs/p509-000.htm#en_us_publink100034234
Federal holidays.(p3)
Federal legal holidays for 2011 are listed below.
taxmap/pubs/p509-000.htm#en_us_publink100034235

Extended due date for Forms 1098, 1099, and W-2 if filed electronically.(p3)

rule
If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to March 31.
For 2011, the due date for giving the recipient these forms is January 31.
For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically or Magnetically. For information about filing Form W-2 electronically with the SSA, visit www.socialsecurity.gov or call 1-800-772-6270.
taxmap/pubs/p509-000.htm#en_us_publink100034236

Penalties.(p3)

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Whenever possible, you should take action before the listed due date. If you are late, you may have to pay a penalty as well as interest on any overdue taxes.
Be sure to follow all the tax laws that apply to you. In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return.
taxmap/pubs/p509-000.htm#en_us_publink100034237

Use of private delivery services.(p3)

rule
You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. These private delivery services include only the following.
The private delivery service can tell you how to get written proof of the mailing date.
EIC
The U.S. Postal Service advises that private delivery services cannot deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.
taxmap/pubs/p509-000.htm#en_us_publink100034239

General Tax Calendar(p3)

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This tax calendar has the due dates for 2011 that most taxpayers will need. Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar.
taxmap/pubs/p509-000.htm#en_us_publink100034240

Fiscal-year taxpayers.(p3)

rule
If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. These changes are described under Fiscal-Year Taxpayers at the end of this calendar.
taxmap/pubs/p509-000.htm#en_us_publink100034241

First Quarter(p3)

rule
The first quarter of a calendar year is made up of January, February, and March.
January 10
taxmap/pubs/p509-000.htm#en_us_publink100034242

Employees who work for tips.(p3)

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 18
taxmap/pubs/p509-000.htm#en_us_publink100034243

Individuals.(p3)

Make a payment of your estimated tax for 2010 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 2010 estimated tax. However, you do not have to make this payment if you file your 2010 return (Form 1040) and pay any tax due by January 31, 2011.

taxmap/pubs/p509-000.htm#en_us_publink100034244

Farmers and fishermen.(p3)

Pay your estimated tax for 2010 using Form 1040-ES. You have until April 18 to file your 2010 income tax return (Form 1040). If you do not pay your estimated tax by January 17, you must file your 2010 return and pay any tax due by February 28, 2011, to avoid an estimated tax penalty.

January 31
taxmap/pubs/p509-000.htm#en_us_publink100034245

Individuals who must make estimated tax payments.(p3)

If you did not pay your last installment of estimated tax by January 17, you may choose (but are not required) to file your income tax return (Form 1040) for 2010 by January 31. Filing your return and paying any tax due by January 31 prevents any penalty for late payment of the last installment. If you cannot file and pay your tax by January 31, file and pay your tax by April 18.

taxmap/pubs/p509-000.htm#en_us_publink100034246

All businesses.(p3)

Give annual information statements to recipients of certain payments you made during 2010. 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. Generally, see the 2010 General Instructions for Forms 1099, 1098, 3921, 3922, 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. Forms 1099-B, 1099-S, and certain reporting on Form 1099-MISC are due to recipients on February 15.

February 10
taxmap/pubs/p509-000.htm#en_us_publink100034247

Employees who work for tips.(p3)

If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.

February 15
taxmap/pubs/p509-000.htm#en_us_publink1000201699

Individuals.(p3)

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.

taxmap/pubs/p509-000.htm#en_us_publink100075972

All businesses.(p4)

Give annual information statements to recipients of certain payments you made during 2010. 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.

February 28
taxmap/pubs/p509-000.htm#en_us_publink100034249

All businesses.(p4)

File information returns (Form 1099) for certain payments you made during 2010. These payments are described under January 31. 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 2010 General Instructions for Forms 1099, 1098, 3921, 3922, 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, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms generally remains February 1.

When this publication was printed, we expected regulations to be issued that may require the filing of Forms 3921 and 3922 on the dates listed above. Please see IRS.gov and Forms 3921 and 3922 and their instructions, once they are issued, for more information.

taxmap/pubs/p509-000.htm#en_us_publink100034250

Farmers and fishermen.(p4)

File your 2010 income tax return (Form 1040) and pay any tax due. However, you have until April 18 to file if you paid your 2010 estimated tax by January 17, 2011.

March 10
taxmap/pubs/p509-000.htm#en_us_publink100034251

Employees who work for tips.(p4)

If you received $20 or more in tips during February, report them to your employer. You can use Form 4070.

March 15
taxmap/pubs/p509-000.htm#en_us_publink100034252

Corporations.(p4)

File a 2010 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 Extension of Time To File Certain Business Income Tax, Information, and Other Returns, and deposit what you estimate you owe.

taxmap/pubs/p509-000.htm#en_us_publink100034253

S corporations.(p4)

File a 2010 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.

taxmap/pubs/p509-000.htm#en_us_publink100034254

S corporation election.(p4)

File Form 2553, Election by a Small Business Corporation, to elect 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.

taxmap/pubs/p509-000.htm#en_us_publink100034255

Electing large partnerships.(p4)

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
taxmap/pubs/p509-000.htm#en_us_publink100034256

Electronic filing of Forms 1098, 1099, and W-2G.(p4)

File Forms 1098, 1099, or W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see February 28.

The due date for giving the recipient these forms generally remains January 31.

For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220.

When this publication was printed, we expected regulations to be issued that may require the filing of Forms 3921 and 3922 on the dates listed above. Please see IRS.gov and Forms 3921 and 3922 and their instructions, once they are issued, for more information.

taxmap/pubs/p509-000.htm#en_us_publink100034257

Second Quarter(p4)

rule
The second quarter of a calendar year is made up of April, May, and June.
April 11
taxmap/pubs/p509-000.htm#en_us_publink100034258

Employees who work for tips.(p4)

If you received $20 or more in tips during March, report them to your employer. You can use Form 4070.

April 18
taxmap/pubs/p509-000.htm#en_us_publink100034259

Individuals.(p4)

File a 2010 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. For more information, see Form 4868. Then, file Form 1040, 1040A, or 1040EZ by October 17.

taxmap/pubs/p509-000.htm#en_us_publink100034260

Household employers.(p4)

If you paid cash wages of $1,700 or more in 2010 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 2009 or 2010 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Publication 926.

taxmap/pubs/p509-000.htm#en_us_publink100034261

Individuals.(p4)

If you are not paying your 2011 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2011 estimated tax. Use Form 1040-ES. For more information, see Publication 505.

taxmap/pubs/p509-000.htm#en_us_publink100034262

Partnerships.(p4)

File a 2010 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 September 15.

taxmap/pubs/p509-000.htm#en_us_publink100034263

Electing large partnerships.(p4)

File a 2010 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 17. See March 15 for the due date for furnishing Schedules K-1 or substitute Schedules K-1 to the partners.

taxmap/pubs/p509-000.htm#en_us_publink100034264

Corporations.(p4)

Deposit the first installment of estimated income tax for 2011. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

May 10
taxmap/pubs/p509-000.htm#en_us_publink100034265

Employees who work for tips.(p4)

If you received $20 or more in tips during April, report them to your employer. You can use Form 4070.

June 10
taxmap/pubs/p509-000.htm#en_us_publink100034266

Employees who work for tips.(p4)

If you received $20 or more in tips during May, report them to your employer. You can use Form 4070.

June 15
taxmap/pubs/p509-000.htm#en_us_publink100034267

Individuals.(p4)

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 18. 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 17.

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.

taxmap/pubs/p509-000.htm#en_us_publink100034268

Individuals.(p4)

Make a payment of your 2011 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 2011. For more information, see Publication 505.

taxmap/pubs/p509-000.htm#en_us_publink100034269

Corporations.(p5)

Deposit the second installment of estimated income tax for 2011. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

taxmap/pubs/p509-000.htm#en_us_publink100034270

Third Quarter(p5)

rule
The third quarter of a calendar year is made up of July, August, and September.
July 11
taxmap/pubs/p509-000.htm#en_us_publink100034271

Employees who work for tips.(p5)

If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.

August 10
taxmap/pubs/p509-000.htm#en_us_publink100034272

Employees who work for tips.(p5)

If you received $20 or more in tips during July, report them to your employer. You can use Form 4070.

September 12
taxmap/pubs/p509-000.htm#en_us_publink100034273

Employees who work for tips.(p5)

If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.

September 15
taxmap/pubs/p509-000.htm#en_us_publink100034274

Individuals.(p5)

Make a payment of your 2011 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 2011. For more information, see Publication 505.

taxmap/pubs/p509-000.htm#en_us_publink100034275

Corporations.(p5)

File a 2010 calendar year income tax return (Form 1120) 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 15.

taxmap/pubs/p509-000.htm#en_us_publink100034276

S corporations.(p5)

File a 2010 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 15. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

taxmap/pubs/p509-000.htm#en_us_publink100047640

Partnerships.(p5)

File a 2010 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.

taxmap/pubs/p509-000.htm#en_us_publink100034277

Corporations.(p5)

Deposit the third installment of estimated income tax for 2011. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

taxmap/pubs/p509-000.htm#en_us_publink100034278

Fourth Quarter(p5)

rule
The fourth quarter of a calendar year is made up of October, November, and December.
October 11
taxmap/pubs/p509-000.htm#en_us_publink100034279

Employees who work for tips.(p5)

If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.

October 17
taxmap/pubs/p509-000.htm#en_us_publink100034280

Individuals.(p5)

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

taxmap/pubs/p509-000.htm#en_us_publink100034282

Electing large partnerships.(p5)

File a 2010 calendar year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension. See March 15 for the due date for furnishing Schedules K-1 or substitute Schedules K-1 to the partners.

November 10
taxmap/pubs/p509-000.htm#en_us_publink100034283

Employees who work for tips.(p5)

If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.

December 12
taxmap/pubs/p509-000.htm#en_us_publink100034284

Employees who work for tips.(p5)

If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.

December 15
taxmap/pubs/p509-000.htm#en_us_publink100034285

Corporations.(p5)

Deposit the fourth installment of estimated income tax for 2011. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

taxmap/pubs/p509-000.htm#en_us_publink100034286

Fiscal-Year Taxpayers(p5)

rule
If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Use the following general guidelines to make these changes.
Deposit
The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. Also see Saturday, Sunday, or legal holiday on  
page 2
.
taxmap/pubs/p509-000.htm#en_us_publink100034288

Individuals(p5)

rule
taxmap/pubs/p509-000.htm#en_us_publink100034289

Form 1040.(p5)

rule
This form is due on the 15th day of the 4th month after the end of your tax year.
taxmap/pubs/p509-000.htm#en_us_publink100034290

Estimated tax payments (Form 1040-ES).(p5)

rule
Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends.
taxmap/pubs/p509-000.htm#en_us_publink100034291

Partnerships(p5)

rule
taxmap/pubs/p509-000.htm#en_us_publink100034292

Form 1065.(p5)

rule
This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1.
taxmap/pubs/p509-000.htm#en_us_publink100034293

Form 1065-B (electing large partnerships).(p5)

rule
This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year.
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Corporations and S Corporations(p5)

rule
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Form 1120 and Form 1120S (or Form 7004).(p5)

rule
These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.
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Estimated tax payments.(p5)

rule
Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year.
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Form 2553.(p5)

rule
This form is used to choose S corporation treatment. It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year.