Useful resources for business & home: Andrews & Company Public Accountants

Calendar

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JANUARY

1040 Estimated Tax Payments
Make a payment of your estimated tax if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES.

FEBRUARY

1099 Statements to Payment Recipients
Give annual information statements to recipients of certain payments you made during the prior year. (You can use the appropriate version of Form 1099 or other information return.) Payments may be covered include the following.

  • Compensation for workers who are not consiered employees (including fishing boat proceeds to crew members).
  • Dividends and other corporate distributions.
  • Interest.
  • Amounts paid in real estate transactions.
  • Rent.
  • Royalties.
  • Amounts paid in broker and barter exchange transactions.
  • Payments to attorneys.
  • Payments of Indian gaming profits to tribal members.
  • Profit-sharing distributions.
  • Retirement plan distributions.
  • Original issue discount.
  • Prizes and awards.
  • Medical and health care payments.
  • Debt cancellation (treated as payment to debtor).
  • Cash payments over $10,000.
  • Cash payments for fish (or other aquatic life) purchased from anyone engaged in the trade or business of catching fish.

(See the instructions for Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business.) See the Instructions for Forms 1099, 1098, 5498, and W-2G for information on what payments are covered, how much the payment must be before a statement is required, which form to use, when to file, and extension of time to provide statements.

Form 941 Due Date
File Form 941 for the previous quarter.

MARCH

MARCH 2

1099 Return Due Date
File information returns (Form 1099) for certain payments you made during the calendar year. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the Instructions for Forms 1099, 1098, 5498, and W-2G for information on what payments are covered, how much the payment must be before a return is required, what form to use, and extensions of time to file.

MARCH 16

1120 Federal Due Date
Corporations. File a calendar year income tax return (Form 1120 or 1120-A) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.

S corporations. File a calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder's Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.

S corporation election. File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with the current calendar year. If Form 2553 is filed late, S treatment will begin with the following calendar year.

Schedule K-1 to Partners Due Date
Electing large partnerships. Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership. This due date is effective for the first March 15 following the close of the partnership's tax year. The due date of March 15 applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 7004.

MARCH 31

1098, 1099, and W-2 Electronic Due Date
File Forms 1098, 1099, or W-2G with the IRS. This due date applies only if you file electronically (not by magnetic media).

APRIL

APRIL 15

1040 Federal Due Date
File an income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or you can get an extension by phone or over the Internet. Then file Form 1040, 1040A, or 1040EZ by your 6-month extension.

If you are not paying your current year income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your current year estimated tax. Use Form 1040-ES. For more information, see Publication 505.

1040 Estimated Tax Payments
Make a payment of your estimated tax if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES.

1065 Federal Due Date
File a calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065), Partner's Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then file Form 1065 by your 6-month extension.

Electing large partnerships. File a calendar year return (Form 1065-B). If you want an automatic 6-month extension of time to file the return, file Form 7004. Then file Form 1065-B by your 6-month extension.

1120 Estimated Payments
Deposit an installment of estimated income tax. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

1041 Federal Due Date
Estates and Trusts. File a calendar year return (Form 1041). If you want an automatic 6-month extension of time to file the return, file Form 7004. Then file Form 1041 by your 6-month extension.

709 Federal Due Date
Gift Tax. File a calendar year gift tax return.

MAY

990 Federal Due Date
Calendar year exempt organizations must file Form 990. If these organizations also had unrelated trade or business income, they must file Form 990-T.

JUNE

1040 Estimated Tax Payments
Make a payment of your estimated tax if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES.

1120 Estimated Payments
Deposit an installment of estimated income tax. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

JULY

5500 Federal Due Date
Benefit Plans. File a calendar year return (Form 5500). For a 2 1/2 month extension, file Form 5558.

Form 941 Due Date
File Form 941 for the previous quarter.

AUGUST

No deadlines

SEPTEMBER

1040 Estimated Tax Payments
Make a payment of your estimated tax if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES.

1120 Estimated Payments
Deposit an installment of estimated income tax. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

1120 Extension Due Date
Corporations. If you received an automatic 6-month extension, file a calendar year income tax return (Form 1120 or 1120-A) and pay any tax due.

S corporations. If you received an automatic 6-month extension, file a calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

OCTOBER

1040 Extension Due Date
If you received an automatic 6-month extension, file an income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax, interest, and penalties due.

1065 Extension Due Date
Partnerships. If you received an automatic 6-month extension, file a calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1(Form 1065) or a substitute K-1.

Electing large partnerships. If you received an automatic 6-month extension, file a calendar year return (Form 1065-B).

NOVEMBER

Form 941 Due Date
File Form 941 for the previous quarter

DECEMBER

1120 Estimated Payments
Deposit an installment of estimated income tax. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

Federal

Compliance and Regulation bindersInternal Revenue Service, Department of Treasury
irs.gov

Social Security Administration
ssa.gov

Department of Labor
dol.gov

State

Florida Department of Revenue
dor.myflorida.com

Division of Corporations, Florida Department of State
sunbiz.org