The following are the principle tax due dates for 2011:
January 18, 2011
- Individuals: Final 2010 estimated tax payments are due. This payment can be skipped if 2010 tax return is filed and any taxes are paid by February 1, 2011.
January 31, 2011
- All employers must have distributed 2010 W-2 forms to their employees and Form 1099s to their proper recipients.
February 15, 2011
- Individuals who claimed exemption from income tax withholdings on their 2010 W-4 Form must file a new W-4 Form with their employer if they wish to continue the exemption in 2011.
March 1, 2011
- Businesses must file an information return (Forms 1099 and 1096) with the IRS for certain payments made in 2010.
- All employers must file Form W-3 along with Copy A of all W-2s issued in 2010.
- Restaurants and bars must report tip income and allocated tips.
March 15, 2011
- C-Corporations & S-Corporations: File calendar year 2010 tax return and pay any money still due. Can file an automatic 6-month extension using Form 7004--This is not an extension to pay.
- S elections: Must file Form 2553 if you wish to be treated as an S-Corporation in 2011.
- Large partnerships: Must provide each partner with a copy of Schedule K-1 from Form 1065-B.
April 18, 2011
- Individuals: 2010 tax returns must be filed or extended and the balance due must be paid. Can file an automatic 6-month extension using Form 4868--This is not an extension to pay.
- 2010 IRA & Roth IRA contributions must be made by today.
- Partnerships: 2010 calendar year returns due and K-1s must be given to each partner. Can file an automatic 5-month extension using Form 7004.
- Individuals and Corporations: First estimated payment for 2011 due.
- Trusts: 2010 tax returns must be filed or extended and the balance due must be paid. Can file an automatic 5-month extension using Form 7004--This is not an extension to pay.
May 2, 2011
- Individuals: 2010 Delaware tax returns must be filed or extended and the balance due must be paid. Can file an automatic 6-month extension using Form 1027--This is not an extension to pay.
June 15, 2011
- Corporations: Second installment for 2011 estimated tax payment due.
August 1, 2011
- All employers with employee benefit plans: For plans that follow a calendar year, Form 5500 or Form 5500-EZ is due. Can file an automatic 2.5-month extension using form 5558--This is not an extension to pay.
September 15, 2011
- Individuals and Corporations: Third installment of 2011 estimated taxes is due.
- C Corporations and S-Corporations: Must file completed 2010 tax return if you filed a 6-month extension in March.
- Partnerships and Trusts: Must file completed 2010 tax return if you filed a 5-month extension in April.
October 17, 2011
- Individuals: Final deadline for filing extended 2010 returns.
December 15, 2011
- Individuals and Corporations: Fourth installment of 2011 estimated taxes is due.
December 31, 2011
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