Calendar

 


 


January 15, 2010

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 2).


February 2, 2010

Employers must furnish 2009 W-2 statements to employees.  Form 1099 information statements must be furnished to payees by payers.


March 15, 2010
2009 calendar-year corporation income tax returns are due.


April 1, 2010 

Deadline to comply with IRA Required Minimum Distribution (RMD) rules if you became age 70 ½ in the year 2009.


April 15, 2010


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

 

2009 partnership returns are due.

2009 annual gift tax returns are due.

First installment of 2010 individual estimated tax is due.

Deadline for making your 2009 Traditional, Roth or SEP IRA and Coverdell Education Savings Account contributions. (Contributions to a SEP-IRA may be delayed past April 15 provided an extension is filed).

 


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


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


October 1, 2010


Final day for a small business to establish a SIMPLE-IRA retirement plan for the tax year 2010.  (This deadline does not apply to a new employer that comes into existence after October 1, 2010 if the new employer establishes the SIMPLE-IRA plan as soon as possible.)


October 15, 2010

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

 

Deadline for re-characterizing (undoing) a Roth IRA conversion which was made in 2009.

 


December 31, 2010

 

Deadline for "converting" Traditional IRA proceeds to Roth IRA accounts for the tax year 2010.

Final day to establish a qualified retirement plan (401(k), Profit Sharing, Defined Benefit, etc.) for the tax year 2010. 

Final day for Colorado residents to establish and/or contribute to a Scholars Choice 529 College Savings Program to qualify for a State of Colorado income tax deduction for the year 2010.