Important dates to remember

Payroll Tax Deposits

If you are a monthly depositor, all payroll taxes are due by the 15th of the next month. Ex. January 2010 payroll taxes are due by February 15, 2010.

Sales Tax Returns

Monthly Sales Tax Returns are due by the 20th of the next month. For example, January 2010 sales tax return is due by February 20th. Keep in mind, the State Comptroller offers a timely discount for returns filed on time.

Quarterly Sales Tax Returns are due by the 20th of the next month following the end of each quarter.

1^st Quarter	due April 20^th
2^nd Quarter	due July 20^th
3^rd Quarter	due October 20^th
4^th Quarter	due January 20^th

Estimated Tax Payments

Individual Estimated Tax Payments for the 2009 & 2010 tax year due dates are as follows:

2009	4th quarter	Due by 1/15/2010
2010	1st quarter	Due by 4/15/2010
2010	2nd quarter	Due by 6/15/2010
2010	3rd quarter	Due by 9/15/2010
2010	4th quarter	Due by 1/15/2011

1040ES forms are available at www.irs.gov for these payments.

Tax Return Due Dates

Individual 1040 Returns	Due April 15th
Individual 1040 Returns under extension	Due October 15th
(Please remember: Extensions must be filed with the IRS by the 15th of April)

Partnership 1065 Returns	15th of the 4th month after tax year ends
Partnership 1065 Returns under extension	Six month extension

Corporate 1120S Returns	Due March 15th
Corporate 1120S Returns	Due September 15th

Corporate 1120 Returns (12/31 year end)	Due March 15th
Corporate 1120 Returns under extension (12/31 year end)	Due September 15th
For all other Corporate Year Ends, the 1120 return is due on the 15th of the 4th month after the corporate tax year end.