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File 2010 taxes turbotax Publication 509 - Main Content Table of Contents General Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Fiscal-Year Taxpayers Employer's Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Excise Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter How To Get Tax Help General Tax Calendar This tax calendar has the due dates for 2014 that most taxpayers will need. File 2010 taxes turbotax Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar . File 2010 taxes turbotax Fiscal-year taxpayers. File 2010 taxes turbotax   If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. File 2010 taxes turbotax These changes are described under Fiscal-Year Taxpayers at the end of this calendar. File 2010 taxes turbotax First Quarter The first quarter of a calendar year is made up of January, February, and March. File 2010 taxes turbotax Second Quarter The second quarter of a calendar year is made up of April, May, and June. File 2010 taxes turbotax Third Quarter The third quarter of a calendar year is made up of July, August, and September. File 2010 taxes turbotax Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. File 2010 taxes turbotax Fiscal-Year Taxpayers If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. File 2010 taxes turbotax Use the following general guidelines to make these changes. File 2010 taxes turbotax The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. File 2010 taxes turbotax Also see Saturday, Sunday, or legal holiday, earlier. File 2010 taxes turbotax Individuals Form 1040. File 2010 taxes turbotax    This form is due on the 15th day of the 4th month after the end of your tax year. File 2010 taxes turbotax Form 4868 is used to request an extension of time to file Form 1040. File 2010 taxes turbotax Estimated tax payments (Form 1040-ES). File 2010 taxes turbotax   Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. File 2010 taxes turbotax Partnerships Form 1065. File 2010 taxes turbotax   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. File 2010 taxes turbotax Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1. File 2010 taxes turbotax Form 1065-B (electing large partnerships). File 2010 taxes turbotax   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. File 2010 taxes turbotax Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year. File 2010 taxes turbotax Corporations and S Corporations Form 1120 and Form 1120S (or Form 7004). File 2010 taxes turbotax   These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. File 2010 taxes turbotax S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. File 2010 taxes turbotax Form 7004 is used to request an extension of time to file Form 1120 or Form 1120S. File 2010 taxes turbotax Estimated tax payments. File 2010 taxes turbotax   Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. File 2010 taxes turbotax Form 2553. File 2010 taxes turbotax   This form is used to choose S corporation treatment. File 2010 taxes turbotax It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year. File 2010 taxes turbotax Employer's Tax Calendar This tax calendar covers various due dates of interest to employers. File 2010 taxes turbotax Principally, it covers the following federal taxes. File 2010 taxes turbotax Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out. File 2010 taxes turbotax Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer. File 2010 taxes turbotax Federal unemployment (FUTA) tax you must pay as an employer. File 2010 taxes turbotax The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. File 2010 taxes turbotax Use this calendar with Publication 15 (Circular E), which gives the deposit rules. File 2010 taxes turbotax Forms you may need. File 2010 taxes turbotax   The following is a list and description of the primary employment tax forms you may need. File 2010 taxes turbotax Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. File 2010 taxes turbotax This form is due the last day of the first calendar month after the calendar year ends. File 2010 taxes turbotax Use it to report the FUTA tax on wages you paid. File 2010 taxes turbotax Form 941, Employer's QUARTERLY Federal Tax Return. File 2010 taxes turbotax This form is due the last day of the first calendar month after the calendar quarter ends. File 2010 taxes turbotax Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household employees. File 2010 taxes turbotax Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. File 2010 taxes turbotax This form is due the last day of the first calendar month after the calendar year ends. File 2010 taxes turbotax Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers. File 2010 taxes turbotax Form 944, Employer's ANNUAL Federal Tax Return. File 2010 taxes turbotax This form is due the last day of the first calendar month after the calendar year ends. File 2010 taxes turbotax Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax. File 2010 taxes turbotax Form 945, Annual Return of Withheld Federal Income Tax. File 2010 taxes turbotax This form is due the last day of the first calendar month after the calendar year ends. File 2010 taxes turbotax Use it to report income tax withheld on all nonpayroll items. File 2010 taxes turbotax Nonpayroll items include the following. File 2010 taxes turbotax Backup withholding. File 2010 taxes turbotax Withholding on pensions, annuities, IRAs, and gambling winnings. File 2010 taxes turbotax Payments of Indian gaming profits to tribal members. File 2010 taxes turbotax Fiscal-year taxpayers. File 2010 taxes turbotax   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. File 2010 taxes turbotax The only exception is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. File 2010 taxes turbotax These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. File 2010 taxes turbotax See July 31 , later. File 2010 taxes turbotax Extended due dates. File 2010 taxes turbotax   If you timely deposit in full the tax you are required to report on Form 940, 941, 943, 944, or 945, you have an additional 10 calendar days to file that form. File 2010 taxes turbotax If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. File 2010 taxes turbotax However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2. File 2010 taxes turbotax First Quarter The first quarter of a calendar year is made up of January, February, and March. File 2010 taxes turbotax Second Quarter The second quarter of a calendar year is made up of April, May, and June. File 2010 taxes turbotax Third Quarter The third quarter of a calendar year is made up of July, August, and September. File 2010 taxes turbotax Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. File 2010 taxes turbotax Excise Tax Calendar This tax calendar gives the due dates for filing returns and making deposits of excise taxes. File 2010 taxes turbotax Use this calendar with Publication 510. File 2010 taxes turbotax Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. File 2010 taxes turbotax References to Form 2290 also apply to Form 2290(SP). File 2010 taxes turbotax Forms you may need. File 2010 taxes turbotax   The following is a list and description of the excise tax forms you may need. File 2010 taxes turbotax Form 11-C, Occupational Tax and Registration Return for Wagering. File 2010 taxes turbotax Use this form to register any wagering activity and to pay an occupational tax on wagering. File 2010 taxes turbotax File Form 11-C if you are in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. File 2010 taxes turbotax You must file the form before you begin accepting wagers. File 2010 taxes turbotax After that, file the form by July 1 of each year. File 2010 taxes turbotax Also, see Form 730, later. File 2010 taxes turbotax Form 720, Quarterly Federal Excise Tax Return. File 2010 taxes turbotax File this form by the last day of the month following the calendar quarter. File 2010 taxes turbotax Use this form to report a wide variety of excise taxes, including: Communications and air transportation taxes, Fuel taxes, Retail tax, Ship passenger tax, and Manufacturers taxes. File 2010 taxes turbotax Form 730, Monthly Tax Return for Wagers. File 2010 taxes turbotax Use this form to pay an excise tax on wagers you accept. File 2010 taxes turbotax File this form for each month by the last day of the following month. File 2010 taxes turbotax Also, see Form 11-C, earlier. File 2010 taxes turbotax Form 2290, Heavy Highway Vehicle Use Tax Return. File 2010 taxes turbotax Use this form to pay the federal use tax on heavy highway vehicles registered in your name. File 2010 taxes turbotax File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. File 2010 taxes turbotax The tax period begins on July 1 and ends the following June 30. File 2010 taxes turbotax You must pay the full year's tax on all vehicles you have in use during the month of July. File 2010 taxes turbotax You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. File 2010 taxes turbotax For more information, see the Instructions for Form 2290. File 2010 taxes turbotax Fiscal-year taxpayers. File 2010 taxes turbotax   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. File 2010 taxes turbotax Adjustments for Saturday, Sunday, or legal holidays. File 2010 taxes turbotax   Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that is not a Saturday, Sunday, or legal holiday. File 2010 taxes turbotax For excise taxes, there are two exceptions to this rule. File 2010 taxes turbotax For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that is not a Saturday, Sunday, or legal holiday. File 2010 taxes turbotax Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. File 2010 taxes turbotax If the due date falls on a Sunday, the deposit is due on the following Monday. File 2010 taxes turbotax For more information, see the Instructions for Form 720. File 2010 taxes turbotax The Excise Tax Calendar has been adjusted for all of these provisions. File 2010 taxes turbotax Regular method taxes. File 2010 taxes turbotax   These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required. File 2010 taxes turbotax First Quarter The first quarter of a calendar year is made up of January, February, and March. File 2010 taxes turbotax Second Quarter The second quarter of a calendar year is made up of April, May, and June. File 2010 taxes turbotax Third Quarter The third quarter of a calendar year is made up of July, August, and September. File 2010 taxes turbotax Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. File 2010 taxes turbotax How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. File 2010 taxes turbotax Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. File 2010 taxes turbotax Free help with your tax return. File 2010 taxes turbotax   Free help in preparing your return is available nationwide from IRS-certified volunteers. File 2010 taxes turbotax The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. File 2010 taxes turbotax The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File 2010 taxes turbotax Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File 2010 taxes turbotax Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. File 2010 taxes turbotax To find the nearest VITA or TCE site, visit IRS. File 2010 taxes turbotax gov or call 1-800-906-9887. File 2010 taxes turbotax   As part of the TCE program, AARP offers the Tax-Aide counseling program. File 2010 taxes turbotax To find the nearest AARP Tax-Aide site, visit AARP's website at www. File 2010 taxes turbotax aarp. File 2010 taxes turbotax org/money/taxaide or call 1-888-227-7669. File 2010 taxes turbotax   For more information on these programs, go to IRS. File 2010 taxes turbotax gov and enter “VITA” in the search box. File 2010 taxes turbotax Internet. File 2010 taxes turbotax IRS. File 2010 taxes turbotax gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. File 2010 taxes turbotax Apply for an Employer Identification Number (EIN). File 2010 taxes turbotax Go to IRS. File 2010 taxes turbotax gov and enter Apply for an EIN in the search box. File 2010 taxes turbotax Request an Electronic Filing PIN by going to IRS. File 2010 taxes turbotax gov and entering Electronic Filing PIN in the search box. File 2010 taxes turbotax Check the status of your 2013 refund with Where's My Refund? Go to IRS. File 2010 taxes turbotax gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. File 2010 taxes turbotax If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File 2010 taxes turbotax Checking the status of your amended return. File 2010 taxes turbotax Go to IRS. File 2010 taxes turbotax gov and enter Where's My Amended Return in the search box. File 2010 taxes turbotax Download forms, instructions, and publications, including some accessible versions. File 2010 taxes turbotax Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. File 2010 taxes turbotax gov or IRS2Go. File 2010 taxes turbotax Tax return and tax account transcripts are generally available for the current year and past three years. File 2010 taxes turbotax Figure your income tax withholding with the IRS Withholding Calculator on IRS. File 2010 taxes turbotax gov. File 2010 taxes turbotax Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File 2010 taxes turbotax Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File 2010 taxes turbotax gov. File 2010 taxes turbotax Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. File 2010 taxes turbotax gov or IRS2Go. File 2010 taxes turbotax Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. File 2010 taxes turbotax An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. File 2010 taxes turbotax Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. File 2010 taxes turbotax If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. File 2010 taxes turbotax Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File 2010 taxes turbotax Locate the nearest volunteer help site with the VITA Locator Tool on IRS. File 2010 taxes turbotax gov. File 2010 taxes turbotax Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File 2010 taxes turbotax The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File 2010 taxes turbotax Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. File 2010 taxes turbotax AARP offers the Tax-Aide counseling program as part of the TCE program. File 2010 taxes turbotax Visit AARP's website to find the nearest Tax-Aide location. File 2010 taxes turbotax Research your tax questions. File 2010 taxes turbotax Search publications and instructions by topic or keyword. File 2010 taxes turbotax Read the Internal Revenue Code, regulations, or other official guidance. File 2010 taxes turbotax Read Internal Revenue Bulletins. File 2010 taxes turbotax Sign up to receive local and national tax news by email. File 2010 taxes turbotax Phone. File 2010 taxes turbotax You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File 2010 taxes turbotax Download the free IRS2Go mobile app from the iTunes app store or from Google Play. File 2010 taxes turbotax Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File 2010 taxes turbotax Call to locate the nearest volunteer help site, 1-800-906-9887. File 2010 taxes turbotax Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File 2010 taxes turbotax The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File 2010 taxes turbotax Most VITA and TCE sites offer free electronic filing. File 2010 taxes turbotax Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File 2010 taxes turbotax Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File 2010 taxes turbotax Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. File 2010 taxes turbotax The automated Where's My Refund? information is available 24 hours a day, 7 days a week. File 2010 taxes turbotax If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File 2010 taxes turbotax Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File 2010 taxes turbotax Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File 2010 taxes turbotax Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. File 2010 taxes turbotax Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File 2010 taxes turbotax Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). File 2010 taxes turbotax You should receive your order within 10 business days. File 2010 taxes turbotax Call to order transcripts of your tax returns or tax account, 1-800-908-9946. File 2010 taxes turbotax Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. File 2010 taxes turbotax Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. File 2010 taxes turbotax Call to ask tax questions, 1-800-829-1040. File 2010 taxes turbotax Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File 2010 taxes turbotax The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File 2010 taxes turbotax These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. File 2010 taxes turbotax gsa. File 2010 taxes turbotax gov/fedrelay. File 2010 taxes turbotax Walk-in. File 2010 taxes turbotax You can find a selection of forms, publications and services — in-person, face-to-face. File 2010 taxes turbotax Products. File 2010 taxes turbotax You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File 2010 taxes turbotax Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File 2010 taxes turbotax Services. File 2010 taxes turbotax You can walk in to your local TAC most business days for personal, face-to-face tax help. File 2010 taxes turbotax An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File 2010 taxes turbotax If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. File 2010 taxes turbotax No appointment is necessary—just walk in. File 2010 taxes turbotax Before visiting, check www. File 2010 taxes turbotax irs. File 2010 taxes turbotax gov/localcontacts for hours of operation and services provided. File 2010 taxes turbotax Mail. File 2010 taxes turbotax You can send your order for forms, instructions, and publications to the address below. File 2010 taxes turbotax You should receive a response within 10 business days after your request is received. File 2010 taxes turbotax  Internal Revenue Service 1201 N. File 2010 taxes turbotax Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. File 2010 taxes turbotax   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File 2010 taxes turbotax Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File 2010 taxes turbotax What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. File 2010 taxes turbotax We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File 2010 taxes turbotax You face (or your business is facing) an immediate threat of adverse action. File 2010 taxes turbotax You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File 2010 taxes turbotax   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File 2010 taxes turbotax Here's why we can help: TAS is an independent organization within the IRS. File 2010 taxes turbotax Our advocates know how to work with the IRS. File 2010 taxes turbotax Our services are free and tailored to meet your needs. File 2010 taxes turbotax We have offices in every state, the District of Columbia, and Puerto Rico. File 2010 taxes turbotax How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. File 2010 taxes turbotax irs. File 2010 taxes turbotax gov/advocate, or call us toll-free at 1-877-777-4778. File 2010 taxes turbotax How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File 2010 taxes turbotax If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File 2010 taxes turbotax irs. File 2010 taxes turbotax gov/sams. File 2010 taxes turbotax Low Income Taxpayer Clinics. File 2010 taxes turbotax   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. File 2010 taxes turbotax Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File 2010 taxes turbotax Visit www. File 2010 taxes turbotax TaxpayerAdvocate. File 2010 taxes turbotax irs. File 2010 taxes turbotax gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. File 2010 taxes turbotax gnewbus01 Prev  Up  Next   Home   More Online Publications
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An independent federal agency, the Export-Import Bank assists American businesses export their goods by providing financial assistance in the form of loans, loan guarantees and insurance. The focus of the Export-Import Bank is on assisting small businesses.

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