Federal Tax Calendar – 2011
- January 10 — Employees who work for tips
If you received $20 or more in tips during December, report them to your employer. - January 18 — Individuals
Pay your estimated tax for 2010 using Form 1040-ES. - January 18 — Farmers & fishermen
Pay your estimated tax for 2010 using Form 1040-ES. - January 31 — Individuals
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. - January 31 — All Businesses
Give annual information statements to recipients of certain payments you made during 2010. - February 10 — Employees who work for tips.
If you received $20 or more in tips during January, report them to your employer. - February 15 — Individuals
If you claimed exemption from income tax withholding last year, you must file a new Form W-4 by this date to continue your exemption for another year.
- February 15 — All Businesses
Give annual information statements to recipients of certain payments you made during 2010.
- February 28 — All Businesses
File information returns (Form 1099) for certain payments you made during 2010.
- February 28 — Farmers & fishermen
File your 2010 income tax return (Form 1040) and pay any tax due.
- March 10 — Employees who work for tips
If you received $20 or more in tips during February, report them to your employer. - March 15 — Corporations
File a 2010 calendar year income tax return (Form 1120) and pay any tax due. - March 15 — S Corporations
File a 2010 calendar year income tax return (Form 1120S) and pay any tax due. - March 15 — S Corporations
S Corporation Election: File Form 2553, Election by a Small Business Corporation, to elect to be treated as an S corporation beginning with calendar year 2011. - March 15 — Partnerships
Electing Large Partnerships: 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. - March 31 — All Businesses
File Forms 1098, 1099, & W-2G with the IRS. This due date applies only if you filed electronically (not by magnetic media). - April 11 — Employees who work for tips
If you received $20 or more in tips during March, report them to your employer. - April 15 — Everyone
Federal Holiday (District of Columbia Emancipation Day). - April 18 — Individuals
File a 2010 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due. - April 18 — Household Employers
If you paid cash wages of $1,700 or more in 2010 to a household employee, you must file Schedule H. - April 18 — Individuals
First payment due for those paying 2011 estimated tax in installments (Use Form 1040-ES) . - April 18 — Partnerships
File a 2010 calendar year return (Form 1065) - April 18 — Partnerships
Electing large partnerships: File a 2010 calendar year return (Form 1065-B) - April 18 — Corporations
Deposit the first installment of estimated income tax for 2011 - May 10 — Employees who work for tips
If you received $20 or more in tips during April, report them to your employer - June 10 — Employees who work for tips
If you received $20 or more in tips during May, report them to your employer - 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 Form 1040 and pay any tax, interest, and penalties due. - 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, and want additional time to file your return, file Form 4868 to obtain 4 additional months to file. - June 15 — Individuals
Second payment due for those paying 2011 estimated tax in installments (Use Form 1040-ES). - June 15 — Corporations
Deposit the second installment of estimated income tax for 2011 - July 11 — Employees who work for tips
If you received $20 or more in tips during June, report them to your employer. - August 10 — Employees who work for tips
If you received $20 or more in tips during July, report them to your employer. - September 12 — Employees who work for tips
If you received $20 or more in tips during August, report them to your employer. September 15 — Individuals
Third payment due for those paying 2011 estimated tax in installments (Use Form 1040-ES). - September 15 — Corporations
File a 2010 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. - September 15 — S Corporations
File a 2010 calendar year income tax return (Form 1120S) and pay any tax due (applies only to automatic 6-month extension) - September 15 — Partnerships
File a 2010 calendar year return (Form 1065) (applies only given an additional 5-month extension) - September 15 — Corporations
Deposit the third installment of estimated income tax for 2011 - October 11 — Employees who work for tips
If you received $20 or more in tips during September, report them to your employer. - October 17 — Individuals
If you have an automatic 6-month extension, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due - October 17 — Partnerships
Electing large partnerships: File a 2010 calendar year return (Form 1065-B). Applies only if you were given an additional 6-month extension. - November 10 — Employees who work for tips
If you received $20 or more in tips during October, report them to your employer – - December 12 — Employees who work for tips
If you received $20 or more in tips during November, report them to your employer. - December 15 — Corporations
Deposit the fourth installment of estimated income tax for 2011.
Different due dates apply to individuals and corporations, and certain individuals have due dates that do not pertain to others. Further, various other taxing authorities, such as a State, may have additional due dates or requirements that are not listed above. You should consult with your tax advisor for specific dates and filing requirement questions or information.
For more information, contact Moskowitz, LLP.