Tax Calendar: Federal Due Dates

General Information

The following brief explanations may be helpful to you in using the tax calendars. Topics covered include:

• Tax Deposits
• Saturday, Sunday, or Legal Holidays
• Extended due date for Forms 1098, 1099, and W-2 if filed electronically
• Penalties
• Use of private delivery services

Tax Deposits

Some taxes can be paid with the return on which they are reported. However, in many cases, you have to deposit the tax before the due date for filing the return. Tax deposits are figured for periods of time that are shorter than the time period covered by the return. See Publication 15 (Circular E) for the employment tax deposit rules. For the excise tax deposit rules, see Publication 510 or the instructions for Form 720.

Deposits must be made at an authorized financial institution. A deposit received after the due date will be considered timely if you can establish that it was mailed in the United States at least 2 days before the due date. However, deposits of $20,000 or more by a person required to deposit the tax more than once a month must be received by the due date to be timely.

EFTPS. You may have to deposit taxes using EFTPS. You must use EFTPS to make deposits of all depository tax liabilities (including social security, Medicare, withheld income, excise, and corporate income taxes) you incur in 2010 if you deposited more than $200,000 in federal depository taxes in 2008 or you had to make electronic deposits in 2009. If you first meet the $200,000 threshold in 2009, you must begin depositing using EFTPS in 2011. Once you meet the $200,000 threshold, you must continue to make deposits using EFTPS in later years.

If you must use EFTPS but fail to do so, you may be subject to a 10% penalty.

If you are not required to use EFTPS because you did not meet the $200,000 threshold during 1998, or during any subsequent year, then you may voluntarily make your deposits using EFTPS. If you are using EFTPS voluntarily, you will not be subject to the 10% penalty if you make a deposit using a paper coupon.

For information about EFTPS, visit www.eftps.gov or see Publication 966, The Secure Way to Pay Your Federal Taxes.

You can enroll in EFTPS online or you can call 1-800-555-4477 (businesses) or 1-800-316-6541 (individuals).

Deposit coupons. Each deposit must be accompanied by a federal tax deposit (FTD) coupon, Form 8109, unless you are using EFTPS. The coupons have spaces for indicating the type of tax you are depositing. You must use a separate coupon for each type of tax. For example, if you are depositing both excise taxes and federal unemployment taxes, you must use two coupons. You can get the coupons you need by calling 1-800-829-4933.

Saturday, Sunday, or Legal Holiday

Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. These calendars make this adjustment for Saturdays, Sundays, and federal legal holidays. But you must make any adjustments for statewide legal holidays.

An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar.

Statewide holidays. A statewide legal holiday delays a due date only if the IRS office where you are required to file is located in that state.

Federal holidays. Federal legal holidays for 2010 are listed below.

• January 1 — New Year's Day
• January 18 — Birthday of Martin Luther King, Jr.
• February 15 — Washington's Birthday
• April 16 — District of Columbia Emancipation Day
• May 31 — Memorial Day
• July 5 — Independence Day
• September 6 — Labor Day
• October 11 — Columbus Day
• November 11 — Veterans' Day
• November 25 — Thanksgiving Day
• December 24 — Christmas Day

Extended due date for Forms 1098, 1099, and W-2 if filed electronically

If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to March 31.

For 2010, the due date for giving the recipient these forms is February 1.

For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically or Magnetically. For information about filing Form W-2 electronically with the SSA, visit www.socialsecurity.gov or call 1-800-772-6270.

Penalties

Whenever possible, you should take action before the listed due date. If you are late, you may have to pay a penalty as well as interest on any overdue taxes.

Be sure to follow all the tax laws that apply to you. In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return.

Use of private delivery services

You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. These private delivery services include only the following.

• DHL Express (DHL): DHL Same Day Service, DHL Next Day 10:30am, DHL Next Day 12:00pm, DHL Next Day 3:00pm, and DHL 2nd Day Service.
• Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First.
• United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

The private delivery service can tell you how to get written proof of the mailing date.

The U.S. Postal Service advises that private delivery services cannot deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.