IMPORTANT DATES TO REMEMBER
JANUARY 15th
- Individuals: Make final installment payment of your estimated tax for prior year.
JANUARY 31st
- Individuals: File your tax return if you did not pay your last installment of estimated tax by Jan 15th. (See form 1040-ES)
- Businesses: Provide annual information statements to recipients. (Form 1099, W-2)
MARCH 15th
- Partnerships: File Form 1065. Provide each partner with a copy of their Schedule K-1, Partner’s Share of Income, Deductions, Credits, etc., or substitute Schedule K-1. File Form 7004 for 6-month extension.
- S Corporations: File income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of their Schedule K-1 (Form 1120S). Shareholder’s Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1120S).
APRIL 15th
- Individuals: File Form 1040, 1040A, or 1040EZ and pay any tax due.
- Individuals: Pay first installment of estimated taxes due.
- Corporations: File Form 1120 for calendar year and pay any tax due.
- Corporations: For 6-month extension, file Form 7004 and pay first installment of estimated income taxes for the calendar year.
SEPTEMBER 15th
- Partnerships: If you applied for an extension, file calendar year return (Form 1065).
- S Corporations: File a calendar year income tax return (Form 1120S) and pay any tax due.
- Corporations: File calendar year Form 1120S if you timely requested a 6-month extension. Deposit the third installment of estimated income tax for the calendar year.
OCTOBER 15th
- Individuals: If you have an automatic 6 month extension to file your income tax return, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.
- Corporations: If you applied for an extension, file calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due.
DECEMBER 15th
- Corporations: Deposit the fourth installment of estimated income tax for calendar year.
