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Tax
Calendar
January
| 15 |
Estimated Tax |
Due date of final installment of estimated tax for:
Individuals
Calendar year trusts
|
| 31 |
Employers' Taxes |
Employers must file return on Form 941 to report income tax
withholding and FICA taxes for fourth quarter.
Employers must file Form 940, annual return of federal unemployment
taxes.
Employers must file state withholding tax reports and state
unemployment tax reports.
Employees’ statements, Form W-2 and Form 1099-R are to be furnished
by employers to employees.
|
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Information Returns |
Annual statements must
be furnished to recipients for payments of:
Dividends - Form 1099-DIV
Interest - Form 1099-INT
Proceeds from broker transactions - Form 1099-B
Proceeds from real estate transactions - Form 1099-S
Rent or other business related payments - Form 1099-MISC
Distributions from retirement plans - Form 1099-R |
February
| 15 |
Individuals |
Last day for filing Form W-4 by employees
who wish to claim exemption from withholding of income tax. |
| 28 |
Information Returns |
Form 1099 series returns, with Form
1096 transmittal, must be filed with IRS.
Form W-2, copy A, with form W-3 transmittal, must be filed with
Social Security Administration. |
March
| 15 |
Corporations |
Due date of income tax return, Form 1120 or 1120S, for calendar
year corporations.
Last date for filing application for automatic six-month extension
to file income tax return by calendar year corporations.
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April
|
15
|
Individuals
|
Due date of income tax return, Form 1040.
Last date for filing application for automatic four-month extension
to file income tax return by individuals.
|
| |
Estimates Taxes |
Due date of first installment of estimated
tax for:
Individuals
Calendar year trusts
Calendar year corporations |
| |
Trusts |
Due date of income tax return, Form
1041.
Last date for filing application for automatic three-month extension
to file 2002 income tax return by trusts. |
| |
Partnerships |
Due date of income tax return, Form
1065.
Last date for filing application for automatic three-month extension
to file 2002 income tax return by partnerships. |
| 30 |
Employers' Taxes |
Employers must file return on Form 941 to report income tax
withholding and FICA taxes for first quarter.
Employers must file state withholding tax reports and state
unemployment tax reports.
|
May
| 15 |
Exempt Organizations |
Due date of annual information return, Form 990, for calendar-year
organizations.
|
June
| 15 |
Estmated Tax |
Due date of second installment of estimated tax for: Individuals
Calendar year trusts Calendar year corporations
|
July
| 15 |
Trusts |
Due date of income tax
return, Form 1041, for trusts that obtained automatic three-month
filing extension. |
| |
Partnerships |
Due date of income tax
return, Form 1065, for partnerships that obtained automatic three-month
filing extension. |
| 31 |
Employers' Taxes |
Employers must file return on Form 941 to report income tax
withholding and FICA taxes for second quarter.
Employers must file state withholding tax reports and state
unemployment tax reports.
|
August
| 15 |
Individuals |
Due date of income tax return, Form 1040, for individuals who
obtained automatic four-month filing extension.
|
Septemeber
| 15 |
Estmated Tax |
Due date of third installment of estimated tax for: Individuals
Calendar year trusts Calendar year corporations
|
| |
Corporations |
Due date of income tax
return, Form 1120 or 1120S, for calendar-year corporations that
obtained automatic six-month filing extension. |
October
| 31 |
Employers' Taxes |
Employers must file return on Form 941 to report income tax
withholding and FICA taxes for third quarter.
Employers must file state withholding tax reports and state
unemployment tax reports.
|
November
No important information due at this time.
December
| 15 |
Estmated Tax |
Due date of fourth installment of estimated tax for calendar-year
corporations
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