Important Tax Filing Dates

Individual Tax Return Filing Dates
April 15, 2009 Tax Return or Extension to File is due.
April 15, 2009 Gift Tax Return or Extension to File is due.
April 15, 2009 First Quarter Estimated Tax Payment is due.
June 15, 2009 Second Quarter Estimated Tax Payment is due.
June 15, 2009 Nonresident Alien Individual Tax Return or Extension is due.
June 30, 2009 TD F 90-22.1 Report of Foreign Bank and Financial Accounts must be received.
September 15, 2009 Third Quarter Estimated Tax Payments are due.
October 15, 2009 Tax Returns that were extended are due.
October 15, 2009 Gift Tax Returns that were extended are due.
January 15, 2010 Consider paying fourth quarter state/city estimated taxes if not subject to AMT.
January 15, 2010 Fourth Quarter Estimated Tax Payments are due
Calendar-Year Corporation / Partnership / Trust Returns / Private Foundations Filing Dates
March 16, 2009 Corporate Tax Return or Extension to file is due.
April 15, 2009 Partnership and Trust Tax Return or Extension to File is due.
April 15, 2009 First Quarter Estimate Tax Payments are due for Partnerships and Corporations.
May 15, 2009 Private Foundation Tax Return or Extension to File is due.
June 15, 2009 Second Quarter Estimated Tax Payments are due for all entities.
June 15, 2009 Nonresident Alien Individual Tax Returns or Extension is due.
June 30, 2009 TD F 90-22.1 Report of Foreign Bank and Financial Accounts must be received.
August 17, 2009 Private Foundation Tax Return or second Extension to file is due.
September 15, 2009 All Calendar Year Partnerships, S-Corporations and Trusts that were extended are due.
September 15, 2009 Third Quarter Estimated Tax Payments are due for all entities.
November 16, 2009 Private Foundation that were extended are due.
December 15, 2009 Fourth Quarter Estimated Tax Payments are due - Corporations only.
January 15, 2009 Fourth Quarter Estimated Tax Payments are due - Partnerships and Trusts only.
Payroll Tax Filing Dates
April 30, 2009 First Quarter Payroll Return due date.
July 31, 2009 Second Quarter Payroll Return due date.
October 31, 2009 Third Quarter Payroll Return due date.
January 31, 2010 Fourth Quarter Payroll Return and Related Year-End Statements due date.
New York Sales Tax Filing Dates
March 20, 2009 First Quarter New York Sales Tax Return due date. (and Annual Filers)
June 22, 2009 Second Quarter New York Sales Tax Return due date.
September 21, 2009 Third Quarter New York Sales Tax Return due date.
December 21, 2009 Fourth Quarter New York Sales Tax Return due date.

Please Note: These are the basic due dates when filings must be submitted. The table above is not specific financial advice. As always, you should consult with your tax adviser to verify that you can follow the basic due date list.