taxmap/pubs/p509-000.htm#en_us_publink100034214taxmap/pubs/p509-000.htm#en_us_publink1000250590Electronic 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.
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.
taxmap/pubs/p509-000.htm#en_us_publink100034216Photographs 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.
A tax calendar is a 12-month calendar divided into quarters.
The calendar gives specific due dates for the following.
- Filing tax forms.
- Paying taxes.
- Taking other actions required by federal tax law.
This publication contains the following.
- A section on how to use the tax calendars.
- Three tax calendars:
- General,
- Employer's, and
- Excise.
- A table showing the semiweekly deposit due dates for 2011.
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_publink100034219The following are advantages of using a calendar.
- You do not have to figure the due dates yourself.
- You can file or pay timely and avoid penalties.
- You do not have to adjust the due dates for Saturdays, Sundays,
and legal holidays.
- You do not have to adjust the due dates for special banking
rules if you use the
Employer's Tax Calendar or
Excise Tax Calendar .
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. |
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.
- Estate taxes.
- Gift taxes.
- Trusts.
- Exempt organizations.
- Certain types of corporations.
- Foreign partnerships.
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_publink100067423We 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_publink100067424Visit
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 61705-6613If 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_publink100034226The following brief explanations may be helpful to you in using
the tax calendars.
taxmap/pubs/p509-000.htm#en_us_publink100034227Now 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.
- You can
e-file
your Form 1040, certain business tax returns such as Forms 1120, 1120S, and
1065, Forms 940 and 941 employment tax returns, Form 720, Form 2290, Form 8849,
Form 1099, and other information returns. Visit
www.irs.gov/efile for more information.
- You can pay taxes online or by phone using the Electronic
Federal Tax Payments System (EFTPS). For detailed information about using this
free service, see
EFTPS, later.
Use these electronic options to make filing and paying taxes
easier.
taxmap/pubs/p509-000.htm#en_us_publink100034228Some 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_publink100034229You 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_publink100034231Generally, 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.
 | An exception to this rule for certain excise taxes is noted
later under the Excise Tax Calendar. |
taxmap/pubs/p509-000.htm#en_us_publink100034233A 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_publink100034234Federal legal holidays for 2011 are listed below.
- January 17— Birthday of Martin Luther King, Jr.
- February 21— Washington's Birthday
- April 15— District of Columbia Emancipa-
tion Day - May 30— Memorial Day
- July 4— Independence Day
- September 5— Labor Day
- October 10— Columbus Day
- November 11— Veterans' Day
- November 24— Thanksgiving Day
- December 26— Christmas Day
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.
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_publink100034237You 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.
- DHL Express (DHL): DHL Same Day Service.
- Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard
Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International
First.
- United Parcel Service (UPS): UPS Next Day Air, UPS Next Day
Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus,
and UPS Worldwide Express.
The private delivery service can tell you how to get written
proof of the mailing date.
| 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_publink100034239This 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_publink100034240If 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_publink100034241The first quarter of a calendar year is made up of January, February,
and March.
January 10
taxmap/pubs/p509-000.htm#en_us_publink100034242Employees 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_publink100034243Individuals.(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_publink100034244Farmers 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_publink100034245Individuals 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_publink100034246All 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.
- Cash payments for fish (or other aquatic life) purchased from
anyone engaged in the trade or business of catching fish.
- Compensation for workers who are not considered employees (including
fishing boat proceeds to crew members).
- Dividends and other corporate distributions.
- Interest.
- Rent.
- Royalties.
- Payments of Indian gaming profits to tribal members.
- Profit-sharing distributions.
- Retirement plan distributions.
- Original issue discount.
- Prizes and awards.
- Medical and health care payments.
- Debt cancellation (treated as payment to debtor).
- Cash payments over $10,000. See the instructions for Form 8300,
Report of Cash Payments Over $10,000 Received in a Trade or Business.
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_publink100034247Employees 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_publink1000201699Individuals.(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_publink100075972All 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.
- All payments reported on Form 1099-B, Proceeds From Broker
and Barter Exchange Transactions.
- All payments reported on Form 1099-S, Proceeds From Real Estate
Transactions.
- Substitute payments reported in box 8 or gross proceeds paid
to an attorney reported in box 14 of Form 1099-MISC, Miscellaneous Income.
February 28
taxmap/pubs/p509-000.htm#en_us_publink100034249All 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_publink100034250Farmers 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_publink100034251Employees 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_publink100034252Corporations.(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_publink100034253S 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_publink100034254S 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_publink100034255Electing 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_publink100034256Electronic 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_publink100034257The second quarter of a calendar year is made up of April, May,
and June.
April 11
taxmap/pubs/p509-000.htm#en_us_publink100034258Employees 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_publink100034259Individuals.(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_publink100034260Household 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_publink100034261Individuals.(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_publink100034262Partnerships.(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_publink100034263Electing 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_publink100034264Corporations.(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_publink100034265Employees 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_publink100034266Employees 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_publink100034267Individuals.(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_publink100034268Individuals.(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_publink100034269Corporations.(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_publink100034270The third quarter of a calendar year is made up of July, August,
and September.
July 11
taxmap/pubs/p509-000.htm#en_us_publink100034271Employees 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_publink100034272Employees 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_publink100034273Employees 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_publink100034274Individuals.(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_publink100034275Corporations.(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_publink100034276S 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_publink100047640Partnerships.(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_publink100034277Corporations.(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_publink100034278The fourth quarter of a calendar year is made up of October,
November, and December.
October 11
taxmap/pubs/p509-000.htm#en_us_publink100034279Employees 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_publink100034280Individuals.(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_publink100034282Electing 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_publink100034283Employees 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_publink100034284Employees 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_publink100034285Corporations.(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_publink100034286If 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.
 | 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_publink100034288taxmap/pubs/p509-000.htm#en_us_publink100034289
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_publink100034290Payments 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_publink100034291taxmap/pubs/p509-000.htm#en_us_publink100034292This 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_publink100034293This 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.
taxmap/pubs/p509-000.htm#en_us_publink100034294taxmap/pubs/p509-000.htm#en_us_publink100034295These 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.
taxmap/pubs/p509-000.htm#en_us_publink100034296Payments are due on the 15th day of the 4th, 6th, 9th, and 12th
months of the corporation's tax year.
taxmap/pubs/p509-000.htm#en_us_publink100034297This 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.
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