Important Tax Dates for 2010

As 2010 gets into full swing, Taxpayers everywhere start to look forward to getting their W-2s and other tax information forms for their tax returns. As a tax preparer, I frequently get questions about when certain forms are due. Below is a list of important due dates for various types of tax returns in 2010:

· January 15 – Final 2009 estimated tax payments due

· February 1 – W-2 forms and 1099 forms must be distributed to the recipients

· February 1 – Fourth quarter 2009 payroll tax reports due; Form 940 due

· March 1 –Government copies of W-2 and 1099 forms due with SSA and IRS

· March 15 – Form 1120 and 1120S (corporate tax returns) due

· April 15 – Form 1040, Form 1065 (partnership returns) due; Form 1041 (estate/trust returns) due; First quarter 2010 estimated tax payments due

· April 30 – First quarter 2010 payroll tax reports due

· May 17 – Texas Franchise Tax Reports due; Form 990 (non-profit returns) due

· June 15 – Second quarter 2010 estimated tax payments due

· August 2 – Second quarter 2010 payroll tax reports due

· September 15 – Final due date for corporate and partnership returns that were extended; Third quarter 2010 estimated tax payments due

· October 15 – Final due date for individual returns that were extended

· November 1 – Third quarter 2010 payroll tax reports due

· November 15 – Final due date for Franchise Tax returns that were extended

· Also for Texas businesses, sales tax reports are due on the 20th of each month (or quarter, depending on your filing requirement). If the 20th is on a weekend or holiday, the due date is the next business day
All deadlines listed assume that the individual or business files using a calendar year. Fiscal year filing deadlines will differ.

--Dan Musick is the Tax Services partner with Cook & Associates, a full service public accounting firm serving clients from offices in San Marcos and San Antonio, TX