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S.B MUKHERJEE & CO.
Certified Public Accountants & Consultants
TAX CALENDAR
The following calendar, not intended to be comprehensive, highlights
important forms that need to be filed by individuals, corporations
and employers.If the due date falls on a Saturday, Sunday or legal
holiday, they are automatically extended to the next business day.
Individuals:
January 15
- Form 1040-ES (declaration of estimated tax) for fourth quarter
of prior year
April 15
- Form 1040 (individual income tax return) for prior year or Form
4868 (request for automatic 4 month extension)
- Form 709 or 709A (gift tax return) for prior year or extension
request (form 4868 or letter)
- Form 1040-ES for first quarter of current year
June 15
- Form 1040-ES for second quarter
August 15
- Form 1040 for prior year, if previously extended by form 4868 (if
additional time is needed, a further 2 month extension may be obtained
by filing form 2688 or by letter)
- Form 709 or 709A, if previously extended by form 4868 or letter
(also can request additional time to file by filing form 2688 or
by letter)
September 15
- Form 1040-ES for third quarter
October 15
- Form 1040 for prior year, if request for automatic four month
extension and additional two month extension were previoulsy filed
Corporations:
March 15
- Form 1120 (corporate income tax return) (form 1120S for a S
corporation) for prior year or form 7004 (request for automatic six
month extension)
April 15
- Deposit estimated tax for first quarter of current year
May 15
- Form 8752 (required payment or refund under section 7519) for a
S corporation using a year other than a calendar year
June 15
- Deposit estimated tax for second quarter of current year
September 15
- form 1120 (form 1120S for a S corporation) if previously extended
by form 7004
- Deposit estimated tax for third quarter of current year
December 15
- Deposit estimated tax for fourth quarter of current year
Employers:
Includes businesses and individuals. (Consult your tax advisor for the
various dates that employment taxes must be deposited)
January 31
- Form 941 (employer's quarterly federal tax return) for fourth
quarter of prior year
- Form 940 (employer's federal unemployment tax return) for prior year
- Distribute withholding statements and information returns, including
Forms W-2 (wage and tax statement), W-2P (statement for recipients of
annuities, pensions, retired pay or IRA payments), and 1099-R (total
distributions from profit-sharing retirement plans, individual
retirement arrangements, insurance contracts, etc.) to employees
February 28
- File form W-3 (transmittal of income and tax statements) with forms
W-2 and/or W-2P and for prior year with IRS and social security
administration
- File form 1096 (annual summary and transmittal of U.S. Information
Returns) with form 1099-R for prior year with IRS
April 30
- Form 941 for first quarter of current year
July 31
- Form 941 for second quarter
October 31
- Form 941 for third quarter
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