Circle these dates on your 2010 calendar if any of the following upcoming tax deadlines apply to you or your business.

—   January 15 — Due date for the fourth and final installment of 2009 estimated tax for individuals (unless you file your 2009 return and pay any balance due by February 1).

—   February 1 — Employers must furnish 2009 W-2 statements to employees. 1099 information statements must be furnished to payees by payers. (Deadline for providing 1099-Bs and consolidated statements to customers is February 16.)

—   February 1 — Employers must generally file 2009 federal unemployment tax returns and pay any tax due.

—   March 1 — Payers must file information returns (such as 1099s) with the IRS. (March 31 is the deadline if filing electronically.)

—   March 1 — Employers must send W-2 copies to the Social Security Administration. (March 31 is the deadline if filing electronically.)

—   March 1 — Farmers and fishermen who did not make 2009 estimated tax payments must file 2009 tax returns and pay taxes in full.

—   March 15 — 2009 calendar-year corporation income tax returns are due.

—   April 15 — Individual income tax returns for 2009 are due unless you file for an automatic extension. Taxes owed are due regardless of extension.

—   April 15 — 2009 partnership returns are due.

—   April 15 — 2009 annual gift tax returns are due.

—   April 15 — Deadline for making your 2009 IRA and education savings account contributions.

—   April 15 — First installment of 2010 individual estimated tax is due.

—   June 15 — Second installment of 2010 individual estimated tax is due.

—   September 15 — Third installment of 2010 individual estimated tax is due.

—   October 15 — Deadline for filing your 2009 individual tax return if you filed for an extension of the April 15 deadline.



David Compton is a Certified Public Accountant with offices in Meridian and Birmingham, Ala.