| Jan 15 |
1040-ES 4th installment for
prior year (unless return is filed with full tax payment by Jan
31) |
| Jan 15 |
1041-ES 4th installment for
prior year (unless return is filed with full tax payment by Jan
31) |
| Jan 31 |
W-2 copy to employee |
| Jan 31 |
940 annual FUTA (or Feb 10 if
full tax deposits were made timely) |
| Jan 31 |
1099-R annual
statements to recipients |
| Feb 10 |
941 4th quarter income/FICA tax withholding |
| Feb 15 |
W-4 Employee's final date to
claim withholding exemption |
| Feb 28 |
W-2 copy to Social Security
Administration (with W-3) |
| Feb 28 |
W-3 to Social Security
Administration (with copies of W-2's and 1099-R's |
| Feb 28 |
1099-R copy to Social Security
Administration (with W-3) |
| Mar 15 |
1120 Corporation income tax
(calendar fiscal yearend) |
| Mar 15 |
1120-S S-Corporation income tax
(calendar fiscal yearend) |
| Mar 15 |
7004 6-month return extension
for Corporations and S-Corporations (calendar fiscal yearend
firms depositing full tax due with form 8109) |
| Apr 15 |
1040 Individual income tax (if
estimated tax payments due were not paid by Jan 15, then 1040 is
due Jan 31) |
| Apr 15 |
1041 Fiduciary income tax (if
estimated tax payments due were not paid by Jan 15, then 1041 is
due Jan 31) |
| Apr 15 |
1065 Partnership income tax |
| Apr 15 |
4868 automatic 4-month return
extension (individual) |
| Apr 15 |
8736 automatic 3-month return
extension (fiduciary) |
| Apr 15 |
8736 automatic 3-month return
extension (partnership) |
| Apr 15 |
8109 1st installment of estimated taxes (corporation) |
| Apr 15 |
1040-ES 1st installment of
estimated taxes (individual) |
| Apr 15 |
1041-ES 1st installment of
estimated taxes (fiduciary) |
| May 10 |
941 1st quarter income/FICA tax withholding |
| Jun 15 |
8109 2nd installment of estimated taxes (corporation) |
| Jun 15 |
1040-ES 2nd installment of
estimated taxes (individual) |
| Jun 15 |
1041-ES 2nd installment of
estimated taxes (fiduciary) |
| Aug 10 |
941 2nd quarter income/FICA tax withholding |
| Sep 15 |
8109 3rd installment of estimated taxes (corporation) |
| Sep 15 |
1040-ES 3rd installment of
estimated taxes (individual) |
| Sep 15 |
1041-ES 3rd installment of
estimated taxes (fiduciary) |
| Nov 10 |
941 3rd quarter income/FICA tax withholding |
| Dec 15 |
8109 4th installment of estimated taxes (corporation) |
