|
Date Due
|
Form
|
Tax Form
|
15th of Month
|
Deposit
|
Prior month Federal Income
Tax and FICA tax.
|
End of Month
|
940and 941
|
Prior month federal
unemployment tax and payroll tax withheld
|
|
|
|
Jan. 15th
|
1040-ES
|
Fourth quarter estimated
tax for prior year
|
Jan 31
|
1099
|
Send statements to
recipients
|
Jan 31
|
W-2
|
Send copies to employees
|
Jan 31
|
945
|
Report withholding from non
payroll items
|
|
|
|
Feb. 15th
|
W-4
|
Employee change of
withholding
|
Feb. 28th
|
1096 & 1099
|
Send statements and summary
to IRS
|
Feb. 28th
|
W-3
|
Send W-2 copies to IRS with
W-3
|
|
|
|
Mar 15th
|
1120 or 7004
|
Corporate income tax or
extension.
|
Mar 15th
|
K-1
|
Send S-Corp K-1 forms to
owners unless an extension is requested
|
Mar 15th
|
8832
|
Entity classification
election deadline for entity formed in prior
year
|
Mar 15th
|
2553
|
Election by corporation
shareholders to be taxed as an S corporation
for a corporation formed in the prior year
|
|
|
|
April 15th
|
1040 or 4868
|
Individual tax return or
extension
|
April 15th
|
1040 ES
|
First payment of estimated
tax
|
April 15th
|
IRA
|
Last day to make IRA
contribution for prior calendar year
|
April 15th
|
SEP/Keogh
|
Make SEP/Keogh contribution
if extension not filed and if plan
contribution not paid already.
|
April 15th
|
709 or 4868
|
Gift tax return or
extension
|
April 15th
|
1065 or 8736
|
Partnership and Limited
Liability Company return and K-1 forms or
extension request
|
April 15th
|
1120-W
|
First corporation estimated
tax
|
April 30th
|
941
|
First quarter payroll tax
return
|
|
|
|
June 15th
|
1040 or 4868
|
Due date for U.S. persons
living outside the U.S. to file their income
tax return
|
June 15th
|
1040 ES
|
2nd Estimated tax payment
|
June 15th
|
8109
|
2nd corporation estimated
tax
|
June 15th
|
TD F 90-22.1
|
File report of authority
over foreign financial accounts for prior
year
|
|
|
|
July 15th
|
1065 & K-1 or 8800
|
Extended due date for
partnerships and LLCs or file form 8800 for
an additional 3 month extension
|
July 31
|
941
|
2nd quarter payroll tax
returns
|
July 31
|
5500
|
Return for pension, profits
sharing or stock bonus plan for prior year
|
|
|
|
Aug. 15th
|
1040 or 2688
|
Extended due date for
personal income tax return or extension
|
|
|
|
Sept 15
|
1120 & 1120-S
|
Final due date of
corporation income tax return if extension
was requested with form 7004
|
Sept 15
|
1040 ES
|
3rd quarterly estimated tax
payment
|
Sept 15
|
8109
|
3rd quarterly corporation
payment
|
|
|
|
Oct 15
|
1040
|
Final due date for personal
income tax return and final date to make a
SEP or Keogh plan contribution if form 2688
was approved
|
Oct 15
|
1065
|
Final due date for
partnership or LLC return if an extension
was requested on form 8800
|
Oct 31
|
941
|
3rd quarter payroll tax
return
|
|
|
|
Dec 15th
|
8109
|
4th payment of corporation
estimated tax.
|
Dec 15th
|
SEP/Keogh
|
Establish plan in current
year to permit deduction of payment before
filing of personal tax return
|
Dec 20th
|
Gifts
|
Make gifts to qualify for
annual gift tax exclusion and ask donee to
deposit check to clear in current year
|
Dec 31
|
Withholding
|
Increase withholding at end
of year to reduce penalties for an
underpayment of estimated taxes
|
Dec. 31
|
State Est. Tax
|
Make last (4th) payment of
state estimated taxes in order to get a
deduction for the current year.
|
