Calendar of Tax Filing Dates

Calendar of Tax Filing Dates

Listed below is a calendar of important tax filing due dates for various reports and returns that may apply to your business.

January

__ 01/15/___ Final installment due for previous year estimated 

                     tax individuals and unincorporated businesses 
__ 01/31/___ Form 941 for withheld Income and FICA taxes
__ 01/31/___ Form 940 for FUTA taxes
__ 01/31/___ Form 943 for agricultural workers
__ 01/31/___ State payroll tax return
__ 01/31/___ State Sales tax return
__ 01/31/___ W-2 forms (wage statements) to be furnished to employees
__ 01/31/___ Information returns provided to various recipients such as 
                      subcontractors, retirees, landlords, mortgagors,etc.
__ __/__/___ Other: __________________________________________
__ __/__/___ Other: __________________________________________
February

__ 02/28/___ Information returns: Send to Government various 

                      1099 forms along with appropriate Transmittal Report
__ 02/28/___ W-2 forms and appropriate Transmittal Report to be 

                       sent to Government
__ __/__/___ Other: __________________________________________
__ __/__/___ Other: __________________________________________
March

__ 03/15/___ Corporation tax return (Form 1120 or Form 1120S) due for
                      calendar year filers.  Provide each shareholder with a copy of
                      Schedule K-1 (Form 1120S) or a substitute Schedule K-1.
__ 03/15/___ Corporation tax return extensions due for calendar year 

                       filers.  Form 7004, automatic (6-month) extension of time 
                      to file for corporations (good until Sept 15th).  
__ 03/15/___ S-Corporation election due if choosing to be treated as an  
                      S-Corporation beginning with this calendar year (Form 2553)
__ __/__/___ Other: __________________________________________
__ __/__/___ Other: __________________________________________
April

__ 04/15/___ Individual tax returns due (Form 1040) 

__ 04/15/___ Fiduciary tax returns due (Form 1041) 
__ 04/15/___ Partnership income tax return due (Form 1065).  Provide 
                      each partner with a copy of Schedule K-1 (Form 1065) or a
                      substitute Schedule K-1.
__ 04/15/___ Automatic (6-month) extension of time to file individual 
                      tax return due (good until Oct 15th). To do so, you must
                      file Form 4868, Application for Automatic Extension
__ 04/15/___ First installment estimated taxes due for individuals 

                      (and unincorporated businesses)

__ 04/15/___ Application for automatic (5-month) extension of time to 

                      file Fiduciary return (good until Sept 15th).
                      Form 7004 - Internal Revenue Service
__ 04/15/___ Application for automatic (5-month) extension of time to 
                      file Partnership return (good until Sept 15th).
                      Form 7004 - Internal Revenue Service
__ 04/15/___ Corporation first installment estimated calendar year

                      taxes due
__ __/__/___ Other: __________________________________________
__ __/__/___ Other: __________________________________________
May

__ 05/01/___ Employers tax return / forms due for first quarter

__ 05/01/___ Form 941 for withheld Income and FICA taxes due

__ 05/01/___ State Payroll tax return due

__ 05/01/___ State Sales tax return due

__ __/__/___ Other: __________________________________________
__ __/__/___ Other: __________________________________________

June

__ 06/15/___ Second installment estimated taxes due for individuals 

                      (and unincorporated businesses)

__ 06/15/___ Corporation second installment of estimated calendar 

                      year taxes due
__ __/__/___ Other: __________________________________________
__ __/__/___ Other: __________________________________________

July

__ 07/31/___ Annual return of Employees Benefit Plan (5500 series) due

__ 07/31/___ Extension for filing Federal Annual return of Employee Benefit
                      plan Form 5558 (Rev. August 2012) (good until Oct 15th)

__ 07/31/___ Form 941 for withheld Income and FICA taxes

__ 07/31/___ State Payroll Tax return due

__ 07/31/___ State Sales Tax return due

__ __/__/___ Other: __________________________________________
__ __/__/___ Other: __________________________________________

August
No Activity This Month
__ __/__/___ Other: __________________________________________
__ __/__/___ Other: __________________________________________
September
__ 09/15/___ Third installment estimated taxes due for individuals
                      (and unincorporated businesses)
__ 09/15/___ Corporation calendar year income tax due for those that
                      obtained a 6-month filing extension
__ 09/15/___ Partnership calendar year income tax due for those that
                      obtained a 5-month filing extension
__ 09/15/___ Fiduciary calendar year income tax due for those that
                      obtained a 5-month filing extension
__ 09/15/___ Corporation third installment estimated calendar year
                      taxes due
__ __/__/___ Other: __________________________________________
__ __/__/___ Other: __________________________________________
October
__ 10/15/___ Final day for filing individual income tax return 
                      (Form 1040) for those that were granted 
                      6-month extension
__ 10/31/___ Form 941 for withheld Income and FICA taxes
__ 10/31/___ State Payroll Tax return due
__ 10/31/___ State Sales Tax return due
__ __/__/___ Other: __________________________________________
__ __/__/___ Other: __________________________________________
November
No Activity This Month
__ __/__/___ Other: __________________________________________
__ __/__/___ Other: __________________________________________
December
__ 12/15/___ Corporation fourth installment of estimated calendar year 
                       taxes due for year
__ __/__/___ Other: __________________________________________
__ __/__/___ Other: __________________________________________

*** NOTE***
Any due date that falls on a Saturday, Sunday or legal holiday is generally extended to the next business day.

General Schedule of Tax Deadlines throughout the year. 

If any due date falls on a Saturday, Sunday or legal holiday, the deadline is moved to the next business day.  Deadlines for entities with a year-end other than December 31 are listed at the bottom of the page.

Form 1040 - Individual Tax Return

Due date April 15
Final extension October 15

Form 1040-ES - Individual Estimated Tax Payments

1st Installment April 15
2nd Installment June 15
3rd Installment September 15
4th Installment January 15 (following year)

Form 1065 - Partnership Income Tax Return

Due date April 15
Final extensions September 15

Form 1041 - Fiduciary (Trust) Income Tax Return

Due date April 15
Final extension September 15

Form 1120 - Corporation Income Tax Return

Due date March 15
Initial extension September 15

Form 1120S - Sub-S Corporation Income Tax Return

Due date March 15
Initial extension September 15

Form 709 - Gift Tax Return

Due date April 15
Initial extension Same as 1040

Form 706 - Estate Income Tax Return

Due date 9 months from the date of death
Extension Additional 6 months

Form 5500 - Employee Benefit Plan Income Tax Return

Due date July 31
Extension October 15

Form 990/990-PF - Charitable/Private Foundation Income Tax Return

Due date May 15
Extension August 15

Rules of thumb for entities with a year-end other than December 31

Form 1120 - Corporation Income Tax Return

Due 2.5 Months after Year End

Form 1120S - S Corporation Income Tax Return

Due 2.5 Months after Year End

Form 1065 - Partnership Income Tax Return

Due 3.5 Months after Year End

Form 1041 - Fiduciary (Trust) Income Tax Return

Due 3.5 Months after Year End

Form 990/990-PF - Charitable/Private Foundation Income Tax Return

Due 4.5 Months after Year End

Reference: Practice Enhancers, Able & Co.