Weekends & Holidays:
If a due date falls on a Saturday, Sunday or holiday, the due date is automatically extended until the next business day that is not itself a legal holiday.
September
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15
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Corporations
File a 2009 calendar year income tax return (Form 1120 or 1120-A) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension.
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15
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S Corporations
File a 2009 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you requested an automatic 6-month extension.
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15
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Corporations
Deposit the third installment of estimated income tax for 2010 for calendar year corporations.
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15
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Social Security, Medicare and withheld income tax
If the monthly deposit rule applies, deposit the tax for payments in August.
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15
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Nonpayroll Withholding
If the monthly deposit rule applies, deposit the tax for payments in August.
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15
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Partnerships
File a 2009 calendar year return (Form 1065). This due date applies only if you were given an additional 5-month extension. Provide each partner with a copy of K-1 (Form 1065) or a substitute Schedule K-1.
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