CALENDAR YEAR JANUARY - DECEMBER 2010

1/15- Deposit payroll tax for December if monthly deposit rule applies. Individuals: Pay the final installment of your 2010 estimated tax. Use Form 1040-ES.

1/23- File Sales Tax return for monthly and semi-annual filers.

02/01- Furnish Forms 1098, 1099 and W-2G to recipients for certain payments made during 2009. Deposit FUTA tax owed through December. File Forms 940, 941, 943, 944 and/or 945.

2/15- Secure a new Form W-4 from employees claiming "exempt" during 2009. Deposit Payroll tax for January if the monthly deposit rule applies. Deposit Payroll tax for payments on Feb 9 - 12 if the semiweekly deposit rule applies.

2/23- File sales tax return for monthly filers.

2/28- File Form W-3, "Transmittal of Wage and Tax Statements," alonth with  Copy A of all Forms W-2 you issued in 2009.

3/15 - Deposit payroll tax for February if the monthly deposit rule applies. Corporations: File a 2009 calendar year income tax return (Form 1120 or 1120-A). S Corporations: File a 2009 calendar year income tax return
(Form 1120-S). Provide shareholders with a copy of Sch. K-1. S Corporation elections: File Form 2553 to choose to be treated as
an S corporation beginning the calendar year 2010. Electing Large Partnerships: Provide each partner with a copy of Sch K-1.

3/23- File Sales Tax Return for monthly filers.

4/15- File a 2009 Form 1040, 1040-A, or 1040-EZ and pay any tax due. Deposit Payroll tax for March if the monthly deposit rule applies. Individuals: Pay the first installment of your estimated tax for 2009. Partnerships/Electing Large Partnerships: File a 2009 calendar year return (Form 1065 or 1065-B). Provide each partner with a copy of Sch. K-1. Corporations: Deposit the first installment of your estimated tax for 2010.            

4/23- File Sales Tax Return for Monthly Filers.      

                                                           
4/30- File Form 941 if you did not deposit all taxes when due. File Form 720 for the 1st quarter of 2009. File Form 730 and pay the tax on wagers accepted during March.  Deposit FUTA tax owed through March if more than $500.

5/15- Deposit payroll tax for April if the monthly deposit rule applies.

6/16- Deposit Payroll tax for May if the monthly deposit rule applies. Individuals outside the U.S.: File Form 1040. Individuals: Make a payment of your 2010 estimated tax. Corporations: Deposit the second installment of your estimated tax for 2010.

6/23- File sales tax return for monthly filers.                             

7/15- Deposit payroll tax for June if monthly deposit rule applies.

7/23- File Sales Tax Returns for Monthly and Semi-Annual Filers.

7/31- File payroll Form 941 for the second quarter.  Deposit FUTA tax owed for first and second quarter of 2010 if more than $500.  File second quarter payroll reports for Ohio Department of Job and Family Services, Ohio Withholding, and City tax. 

8/15- Deposit payroll for July if monthly deposit rule applies.  Corporations that have filed extensions are now required to file their income tax returns.

8/23- File Sales Tax Returns for Monthly filers.

8/31- Pay and file reports to Ohio Bureau of Workers Compensation for employers. 

9/15- Deposit payroll for August if monthly deposit rule applies.  Estimated tax payment due. 

9/23- File Sales Tax Returns for Monthly filers.

10/15- Deposit payroll for September if monthly deposit rule applies.

10/23- File Sales Tax Returns for Monthly filers.

10/31- File payroll Form 941 for the third quarter of 2010.  Deposit FUTA tax owed for 2010 if more than $500.  File third quarter payroll reports for Ohio Department of Job and Family Services, Ohio Withholding, and City tax.  IF YOU HAVE NOT MADE ANY ESTIMATED TAX PAYMENTS, HAVE YOUR BOOKKEEPING REVIEWED TO SEE IF AN ESTIMATED TAX PAYMENT IS REQUIRED TO FOREGO ANY PENALTIES AND INTEREST IN APRIL. 

11/15- Deposit payroll for October if monthly deposit rule applies.

11/23- File Sales Tax Returns for Monthly filers.

12/15- Deposit payroll for November if monthly deposit rule applies. Make Estimated Tax payment.

12/23- File Sales Tax Returns for Monthly filers.

12/31- Call to set up an appointment with us to perform any bookkeeping needed to ease the preparation of the tax return. 

Whether you use Carlisle Accounting Services or not, it can be a huge savings to your business to have your books in the best shape possible to prepare the tax return, to be on top of your income and expenses, and eliminate any unexpected end of the year tax payments.