| Date Due |
Form
|
Tax Form |
| Jan 31 |
W-2 |
Send copies to employees |
| Jan 31 |
945 |
Report withholding from non payroll items |
| Feb. 15 |
W-4 |
Employee change of withholding |
| Feb. 28 |
1096 & 1099 |
Send statements and summary to IRS |
| Feb. 28 |
W-3 |
Send W-2 copies to IRS with W-3 |
| Mar 15 |
1120 or 7004 |
Corporate income tax or extension. |
| Mar 15 |
K-1 |
Send S-Corp K-1 forms to owners unless an extension is requested |
Mar 15
|
8832 |
Entity classification election deadline for entity formed in prior year. |
Mar 15
|
2553
|
Election by corporation shareholders to be taxed as an S corporation for a corporation formed in the prior year. |
| April 15 |
1040 or 4868 |
Individual tax return or extension |
| April 15 |
1040 ES |
First payment of estimated tax |
| April 15 |
IRA |
Last day to make IRA contribution for prior calendar year. |
April 15
|
SEP/Keogh
|
Make SEP/Keogh contribution if extension not filed and if plan contribution not paid already. |
| April 15 |
709 or 4868 |
Gift tax return or extension |
April 15
|
1065 or 8736
|
Partnership and Limited Liability Company return and K-1 forms or extension request |
| April 15 |
1120-W |
First corporation estimated tax |
| April 30 |
941 |
First quarter payroll tax return |
June 15
|
1040 or 4868
|
Due date for U.S. persons living outside the U.S. to file their income tax return |
| June 15 |
1040 ES |
2nd Estimated tax payment |
| June 15 |
8109 |
2nd corporation estimated tax |
June 15
|
TD F 90-22.1 |
File report of authority over foreign financial accounts for prior year |
July 15
|
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. 15
|
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 15 |
8109 |
4th payment of corporation estimated tax. |
Dec 15
|
SEP/Keogh
|
Establish plan in current year to permit deduction of payment before filing of personal tax return |
Dec 20
|
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. |
