Jan 15 - Individual Quarterly Estimated Tax Payment – 4th installment for previous year
Jan 31 - Employers’ Taxes (Federal) – Form 941 for withholding and FICA taxes from last quarter
Jan 31 - Employers’ Taxes (Federal) – Form 940 for unemployment (FUTA) taxes from prior year
FEBRUARY
Feb 28 - Withholding Statement Transmittals – Forms W-2 with Form W-3
Feb 28 - Information Return Transmittals – Forms 1099 with Form 1096 or electronic equivalent
MARCH
Mar 15 - Corporations – last day to file Form 7004 for automatic 6-month extension, if not able to file income tax return by today’s due date
Mar 15 - Corporations – Income Tax Returns, Federal Forms 1120 and 1120-S et al
APRIL
Apr 15 - Individual Quarterly Estimated Tax Payment – 1st Installment for current year
Apr 15 - Individuals and Sole Proprietors - last day to file Form 4868for automatic 6-month extension, if not able to file income tax return by today’s due date
Apr 15 - Individuals and Sole Proprietors – Previous year Income Tax Returns, Federal Forms 1040, 1040A, 1040EZ et al.
Apr 15 - Corporation Quarterly Estimated Tax Payment – 1st Installment for current year
Apr 15 - Partnerships - last day to file Form 8736 for automatic 5-month extension, if not able to file income tax return by today’s due date
Apr 15 - Partnerships – Previous year Income Tax Returns, Federal Forms 1065 et al.
Apr 15 - Trust and Estate Quarterly Estimated Tax Payment – 1st Installment for current year
Apr 15 - Trusts and Estates – Previous year Income Tax Returns, Federal Form 1041. Estates seeking a filing extension must have submitted Form 2758 in time for it to be processed by today’s due date. Trusts seeking an extension have until today to file Form 8736 for an automatic 6-month extension.
Apr 15 - Annual Informational Returns (Forms 1041-A, 5227) for certain trusts
Apr 30 - Employers’ Taxes (Federal) – Form 941 for withholding and FICA taxes from 1st quarter
MAY
May 15 - Information Returns – Form 5498s provided to participants and the IRS with prior year IRA and SEP-IRA contributions
May 15 – Non-Profits - Last day to file previous year’s t-exempt organization returns, Federal Forms 990, 990-Ez, et al.
JUNE
Jun 15 - Individual Quarterly Estimated Tax Payment – 2nd Installment current year
Jun 15 - Corporation Quarterly Estimated Tax Payment – 2nd Installment current year
Jun 15 - Trust and Estate Quarterly Estimated Tax Payment – 2nd Installment current year
JULY
Jul 31 - Employers’ Taxes (Federal) – Form 941 for withholding and FICA taxes from 2nd quarter of the current year
Jul 31 - Non-Profits - Last day to file previous year Form 5500 et al.
AUGUST
Aug 15 – Non-Profits - Filing Date for further extension of time to file Federal Forms 990, 990-EZ, et al.
SEPTEMBER
Sep 15 - Individual Quarterly Estimated Tax Payment – 3rd installment for the current year
Sep 15 - Corporations – Last day to file previous Income Tax Returns on automatic 6-month extension, Federal Forms 1120 and 1120-S et al.
Sep 15 - Corporation Quarterly Estimated Tax Payment – 3rd Installment of the current year
Sep 15 - Trust and Estate Quarterly Estimated Tax Payment – 3rd Installment of the current year
Sep 15 - Partnerships – last day to file previous year Form 1065 on automatic 5-month extension
OCTOBER
Oct 15 - Individuals and Sole Proprietors – last day to file previous year Form 1040 on automatic 6-month extension
Oct 31 - Employers’ Taxes (Federal) – Form 941 for withholding and FICA taxes from 3rd quarter
NOVEMBER
Nov 15 - Non-Profits – Last Day to file Tax Exempt Organizations Federal Forms 990, 990-EZ, et al. on further extension
DECEMBER
Dec 15 - Corporation Quarterly Estimated Tax Payment – 4th Installment for the current year
Anthony L. Roccamo
Attorney at Law
Wills, Estates, and Trusts
