April 15, 2010 is the U.S. IRS filing deadline for most individual taxpayers. Individuals receiving W-2s from their employers should receive them by January 31, 2010. This year, the IRS has produced a handy, free tax calendar for small businesses and the self-employed.

Other key dates:

Fourth quarter estimated tax payment for individuals for 2009 is due on this date. Use IRS Form 1040-ES for filing.

January 31

Forms due: Form 940 (employer's annual federal unemployment tax return); Form 941 (employer's quarterly federal tax return); Form 943 (employer's annual federal return for agricultural employees); Form 944 (employer's annual federal tax return); Form 945 (annual return of withheld federal income tax).

Employers must mail completed W-2 forms by this date.

February 10

This is the last day for employers to file forms 940, 941, 943, 944 and 945.

February 15

For corporations and S-corps, Form 1120 and Form 1120S, or Form 7004, are due. Shareholders must be issued a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

Form 2553, which is used to choose S Corporation treatment, also is due.

March 15

Today is the filing deadline for businesses, corporations, partnerships and some trusts.

April 15

Individual filing deadline (unless you filed for an extension). Form 1040 is due and if you estimate, your first quarter 2010 estimated tax payment (Form 1040-ES) is due. This is also the last day to make an IRA contribution to be counted on your 2009 taxes.

June 15

Second quarter estimated tax payment for individuals for 2010 is due on this date.

September 15

Third quarter estimated tax payment for individuals for 2010 is due on this date.

October 15

For late filers and those granted an extension, this is the last day to e-file your 2009 income tax return.

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