January 1
Start of tax season.
January 15
Individuals – Make the fourth payment of your 2009 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. You won't need to make this payment if you file your 2009 return and pay any tax due by February 2, 2009.
February 2
Individuals – If you did not pay your last installment of estimated tax by January 15, you may choose (but are not required) to file your income tax return (Form 1040) for 2009 by February 1. Filing your return and paying any tax due by February 1 prevents any penalty for late payment of the last installment. If you cannot file and pay your tax by February 1, you should file and pay your tax by April 15.
W–2s are due from your employer. Forms 1099 are due from payers of interest, dividends and other specified types of income.
February 15
If you were exempt from income tax withholding for 2009, you must file a new Form W-4 by today to continue your exemption for 2010.
March 15
Tax returns of corporations (on a calendar year) are due.
April 1
Tax filing deadline in two weeks. File today with TurboTax® or TaxCut software.
April 15
Tax returns of individuals, partnerships and LLCs (for previous calendar year) are due.
Get an automatic 6-month extension to file your personal income tax return. You can download Form 4868, Application for Automatic Extension of Time to File. This form must be postmarked or filed electronically before the end of today. Partnerships and LLCs have a 5-month extension by filing Form 7005, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns, by today.
Last day to set up an IRA or Roth IRA and make contributions (even if you get a filing extension). Last day to add money to a Health Savings Account for 2009 if you were covered by a high-deductible health plan in 2009.
Individuals – Make the first payment of your 2010 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.
June 15
Individuals – 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 your 2008 Form 1040 and pay any tax, interest and penalties due.
If you want additional time to file your return, file Form 4868 to obtain four additional months to file. However, if you are a member of the armed forces serving in a combat zone, you may be able to further extend the filing deadline.
Individuals – Make the second payment of your 2010 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.
September 15
Individuals – Make the third payment of your 2010 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.
October 1
Deadline for establishing a SIMPLE IRA for your business.
October 15
If you filed Form 4868 extending the due date of your return, file your 2009 tax return by today and pay any tax, interest and penalties due.
Last day for recharacterizing a Roth IRA conversion for 2009.
Last day for making many elections that ordinarily were required to be made by the due date of the 2009 return if you filed your 2009 return on time.
* structure of timeline from IRS.GOV
