Businesses  

Date(s)		Affects
Tue., 07/20/10		All businesses required to collect sales tax
	NYS Sales Tax Return for Monthly Filers Due
Tue., 07/20/10		All businesses required to collect sales tax
	PA Quarterly Sales & Use Tax Return Due
Tue., 07/20/10		All businesses required to collect sales tax
	NJ Quarterly Sales & Use Tax Return Due
Thu., 07/15/10		All employers
	Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in June.
Thu., 07/15/10		All employers
	Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax payments for June.
Mon., 06/21/10		All businesses required to collect sales tax
	NYS Sales Tax Return for Quarterly Filers Due
Mon., 06/21/10		All businesses required to collect sales tax
	NYS Sales Tax Return for Monthly Filers Due
Tue., 06/15/10		Corporations
	NYS Corporation Tax Estimated Tax Payments for Calendar Year Filers Due
Tue., 06/15/10		All employers
	NYS Partnership and LLC Estimated Tax Payments Due (For payments required to be made on behalf of partners and members)
Tue., 06/15/10		S Corporations
	NYS S Corporation Estimated Tax Payments Due (For payments required to be made on behalf of nonresident shareholders)
Tue., 06/15/10		Corporations
	Deposit the second installment of estimated income tax for 2010.
Tue., 06/15/10		All employers
	Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in May.
Tue., 06/15/10		All employers
	Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax payments for May.
Thu., 05/20/10		All employers
	NYS Sales Tax Return for Monthly Filers Due
Mon., 05/17/10		All employers
	Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in April.
Mon., 05/17/10		All employers
	Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax payments for April.
Mon., 05/10/10		All employers
	Social Security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2010. This due date applies only if you deposited the tax for the quarter in full and on time.
Fri., 04/30/10		All employers
	NYS Employer’s Quarterly MCTMT Return Due
Fri., 04/30/10		All employers
	NYS MCTMT Estimated Tax Payment Due
Fri., 04/30/10		All employers
	NYS Partnership and LLC Estimated MCTMT Payment due (For payments required to be made on behalf of New York nonresident individual partners)
Fri., 04/30/10		All employers
	NYS Employer’s Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return Due
Fri., 04/30/10		All employers
	Social Security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2010.
Fri., 04/30/10		All employers
	Federal unemployment tax. Deposit the tax owed through March if more than $500.
Tue., 04/20/10		All employers
	NYS Sales Tax Return for Monthly Filers Due
Thu., 04/15/10		All employers
	NYS Partnership and LLC Estimated Tax Payments Due (For payments required to be made on behalf of partners and members)
Thu., 04/15/10		S Corporations
	NYS S Corporation Estimated Tax Payments Due (For payments required to be made on behalf of nonresident shareholders)
Thu., 04/15/10		Partnerships
	File a 2009 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.
Thu., 04/15/10		Partnerships
	Electing large partnerships. File a 2009 calendar year return (Form 1065-B). If you want an automatic 6-month extension of time to file the return, file Form 7004.
Thu., 04/15/10		Corporations
	Deposit the first installment of estimated income tax for 2010.
Thu., 04/15/10		All employers
	Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax payments for March.
Thu., 04/15/10		All employers
	Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in March.
Wed., 03/31/10		All employers
	File Forms 1098, 1099, or W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see March 1.
Wed., 03/31/10		All employers
	File copies of all the Forms W-2 you issued for 2009. This due date applies only if you electronically file. Otherwise, see March 1.
Wed., 03/31/10		All employers
	File copies of all the Forms W-2G you issued for 2009. This due date applies only if you electronically file. Otherwise, see March 1.
Wed., 03/31/10		All employers
	File copies of all the Forms 8027 for 2009. This due date applies only if you electronically file. Otherwise, see March 1.
Mon., 03/15/10		Corporations
	File a 2009 calendar year income tax return (Form 1120) and pay any tax due.
Mon., 03/15/10		S Corporations
	File a 2009 calendar year income tax return (Form 1120S) and pay any tax due.
Mon., 03/15/10		Certain small employers
	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 2010.
Mon., 03/15/10		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.
Mon., 03/15/10		All employers
	Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in February.
Mon., 03/15/10		All employers
	Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in February.
Mon., 03/01/10		All employers
	File information returns (Form 1099) for certain payments you made during 2009.
Mon., 03/01/10		All employers
	File Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W-2 you issued for 2009.
Mon., 03/01/10		Large food and beverage establishment employers
	File Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips.
Mon., 03/01/10		Payers of gambling winnings
	File Form 1096, Annual Summary and Transmittal of U.S. Information Returns, along with Copy A of all the Forms W-2G you issued for 2009.
Tue., 02/16/10		All employers
	Give annual information statements to recipients of certain payments you made during 2009. 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.
Tue., 02/16/10		All employers
	Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2009, but did not give you Form W-4 to continue the exemption this year.
Tue., 02/16/10		All employers
	Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in January.
Tue., 02/16/10		All employers
	Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in January.
Wed., 02/10/10		All employers
	Nonpayroll taxes. File Form 945 to report income tax withheld for 2009 on all nonpayroll items. This due date applies only if you deposited the tax for the year in full and on time.
Wed., 02/10/10		All employers
	Social Security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2009. This due date applies only if you deposited the tax for the quarter in full and on time.
Wed., 02/10/10		Certain small employers
	File Form 944 to report social security and Medicare taxes and withheld income tax for 2009. This due date applies only if you deposited the tax for the year in full and on time.
Wed., 02/10/10		Farm employers
	File Form 943 to report social security and Medicare taxes and withheld income tax for 2009. This due date applies only if you depositied the tax for the year in full and on time.
Wed., 02/10/10		All employers
	Federal unemployment tax. File Form 940 for 2009. This due date applies only if you deposited the tax for the year in full and on time.
Mon., 02/01/10		All employers
	Give annual information statements to recipients of certain payments you made during 2009. 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.
Mon., 02/01/10		All employers
	Give your employees their copies of Form W-2 for 2009. If an employee agreed to receive Form W-2 electronically, have it posted on a website and notify the employee of the posting.
Mon., 02/01/10		Payers of gambling winnings
	If you either paid reportable gambling winnings or withheld income tax from gambling winnings, give the winners their copies of Form W-2G.
Mon., 02/01/10		All employers
	Nonpayroll taxes. File Form 945 to report income tax withheld for 2009 on all nonpayroll items, including backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal members.
Mon., 02/01/10		All employers
	Social Security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2009. Deposit or pay any undeposited tax under the accuracy of deposit rules.
Mon., 02/01/10		Certain small employers
	File Form 944 to report social security and Medicare taxes and withheld income tax for 2009.
Mon., 02/01/10		Farm employers
	File Form 943 to report social security and Medicare taxes and withheld income tax for 2009.
Mon., 02/01/10		All employers
	Federal unemployment tax. File Form 940 for 2009.
Fri., 01/15/10		All employers
	Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in December 2009.
Fri., 01/15/10		All employers
	Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in December 2009.
Fri., 01/01/10 - Sun., 01/31/10		All employers
	Give your employees their copies of Form W-2 for 2009 by February 1, 2010. If an employee agreed to receive Form W-2 electronically, post it on a website accessible to the employee and notify the employee of the posting by February 1.
Fri., 01/01/10		All employers
	Stop advance payments of the earned income credit for any employee who did not give you a new Form W-5 for 2010.

Individuals  

Date(s)		Affects
Mon., 07/12/10		Employees who work for tips
	If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.
Tue., 06/15/10		Individuals who must make estimated tax payments
	NYS Personal Income Tax Estimated Tax Payments Due
Tue., 06/15/10		All individuals
	If you are a U.S. citizen or resident alien living and working (or on military duty) outside the U.S. and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due.
Tue., 06/15/10		Individuals who must make estimated tax payments
	Make a 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.
Thu., 06/10/10		Employees who work for tips
	If you received $20 or more in tips during May, report them to your employer. You can use Form 4070.
Mon., 05/10/10		Employees who work for tips
	If you recieved $20 or more in tips during April, report them to your employer. You can use Form 4070.
Fri., 04/30/10		All individuals
	NYS MCTMT Return for Individuals
Thu., 04/15/10		All individuals
	NYS Personal Income Tax, Partnership and Fiduciary Tax Returns Due for Calendar Year Filers
Thu., 04/15/10		Individuals who must make estimated tax payments
	NYS Personal Income Tax Estimated Tax Payment Due
Thu., 04/15/10		All individuals
	File a 2009 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due.
Thu., 04/15/10		Household employers
	If you paid cash wages of $1,700.00 or more in 2009 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.
Thu., 04/15/10		Individuals who must make estimated tax payments
	If you are not paying your 2010 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2010 estimated tax. Use Form 1040-ES.
Mon., 04/12/10		Employees who work for tips
	If you received $20 or more in tips during March, report them to your employer. You can use Form 4070.
Wed., 03/10/10		Employees who work for tips
	If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.
Mon., 03/01/10		Farmers and fishermen
	File your 2009 income tax return (Form 1040) and pay any tax due. However, you have until April 15 to file if you paid your 2009 estimated tax by January 15, 2010.
Tue., 02/16/10		All individuals
	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.
Wed., 02/10/10		Employees who work for tips
	If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.
Mon., 02/01/10		Individuals who must make estimated tax payments
	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, file and pay your tax by April 15.
Fri., 01/15/10		All individuals
	Make a payment of your estimated tax for 2009 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 2009 estimated tax. However, you do not have to make this payment if you file your 2009 return (Form 1040) and pay any tax due by Februay 1, 2010.
Fri., 01/15/10		Farmers and fishermen
	Pay your estimated tax for 2009 using Form 1040-ES. You have until April 15 to file your 2009 income tax return (Form 1040). If you do not pay your estimated tax by January 15, you must file your 2009 return and pay any tax due by March 1, 2010, to avoid an estimated tax penalty.
Mon., 01/11/10		Employees who work for tips
	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.

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