|
These dates are
color-coded. See the legend below for details.
|
Personal (1040)
|
Corporation (1120, 1120A, 1120S)
|
Employers & Employees
|
Partnerships
|
Trusts
|
Estates
|
Non-profit
|
|
|
January
|
|
10th
|
Report tip
income for December, if $20 or more, to your employer (Form 4070).
|
|
15th
|
Indivduals: Pay fourth quarter estimated tax payment for preceding
year. If you miss this deadline, you may avoid a penalty by filing your
final return for 2005 and paying the balance of your 2005 tax by January
31, 2006.
|
|
15th
|
January
fiscal year corporation: Deposit the fourth quarterly estimated tax
payment.
|
|
15th
|
April
fiscal year corporations: Deposit the third quarterly estimated tax
payment.
|
|
15th
|
April fiscal
year corporation: file corporation return (Form 1120, 1120-A or 1120S) if
you have an extension.
|
|
15th
|
July
fiscal year corporation: Deposit the second quarterly estimated tax
payment.
|
|
15th
|
September
fiscal year corporation: Deposit the first quarterly estimated tax payment.
|
|
15th
|
October
fiscal year corporation: file corporation return (Form 1120, 1120-A or
1120S) or file for an automatic six-month extension (Form 7004).
|
|
15th
|
March fiscal
year partnership: file partnership return (Form 1065) if you have a second
extension.
|
|
15th
|
June
fiscal year partnership: file partnership return (Form 1065) for which an
extension was obtained or file for an additional 3 month extension (Form 8800).
This extension is not automatic.
|
|
15th
|
September
fiscal year partnership: file partnership return (Form 1065) or request an
automatic three-month extension (Form 8736).
|
|
15th
|
March fiscal
year trust: file trust return (Form 1041) for which two 3 month extensions
were obtained.
|
|
15th
|
June
fiscal year trust: file trust return (Form 1041) for which an extension was
obtained or file for an additional 3 month extension (Form 8800). This
extension is not automatic.
|
|
15th
|
September
fiscal year trust: file trust return (Form 1041) or file for an automatic
three-month extension (Form 8736).
|
|
15th
|
March
fiscal year estate: file estate return (Form 1041) for which two 3 month extensions
were obtained.
|
|
15th
|
June
fiscal year estate: file trust return (Form 1041) for which an extension
was obtained or file for an additional 3 month extension (Form 2758). This
extension is not automatic.
|
|
15th
|
September
fiscal year estate: file estate return (Form 1041) or file for an extension
(Form 2758). This extension is not automatic.
|
|
15th
|
February
fiscal year exempt organization: file exempt organization return (Forms 990,
990-PF and 990-T) for which two 3 month extensions were obtained.
|
|
15th
|
May
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) for which an extension was obtained or file for an
additional 3 month extension (Form 8868). This extension is not automatic..
|
|
15th
|
August
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) or file for an automatic extension (Form 8868).
|
|
31st
|
If you
have employees (including household employees), provide them with Form W-2.
If you are an employee, you should be receiving these forms. If you do not
have yours by mid-February, contact your employer.
|
|
31st
|
Provide
recipients with their copy of Form 1099 if you have paid interest,
dividends or reportable miscellaneous income. If you are a recipient, you
should be receiving these forms. If you do not have yours by mid-February,
contact the payer.
|
|
31st
|
If you
are an employer, report income tax withholding and FICA taxes for the last
quarter of 2001 (Form 941) and file annual return of federal unemployment
taxes (Form 940). If taxes are fully deposited on time, filings can be
deferred to February 10.
|
|
31st
|
If you
did not pay owed estimated tax on January 15, file your personal income tax
return and pay tax due to avoid penalties for underpaying estimated taxes
(unless you are a farmer or fisherman).
|
|
February
|
|
10th
|
Report
tip income for January, if $20 or more, to your employer (Form 4070).
|
|
10th
|
File
deferred Forms 940, 941 (See January 31)
|
|
15th
|
File
Form W-4 to claim exemption from withholding.
|
|
15th
|
February
fiscal year corporation: Deposit the fourth quarterly estimated tax
payment.
|
|
15th
|
May
fiscal year corporations: Deposit the third quarterly estimated tax
payment.
|
|
15th
|
May
fiscal year corporation: file corporation return (Form 1120, 1120-A or 1120S)
if you have an extension.
|
|
15th
|
August
fiscal year corporation: Deposit the second quarterly estimated tax
payment.
|
|
15th
|
October
fiscal year corporation: Deposit the first quarterly estimated tax payment.
|
|
15th
|
November
fiscal year corporation: file corporate return (Form 1120, 1120-A or 1120S)
or file for an automatic six-month extension (Form 7004).
|
|
15th
|
April
fiscal year partnership: file partnership return (Form 1065) if you have a
second extension.
|
|
15th
|
July
fiscal year partnership: file partnership return (Form 1065) for which an
extension was obtained or file for an additional 3 month extension (Form
8800). This extension is not automatic.
|
|
15th
|
October
fiscal year partnership: file partnership return (Form 1065) or request an
automatic three-month extension (Form 8736).
|
|
15th
|
April
fiscal year trust: file trust return (Form 1041) for which two 3 month
extensions were obtained.
|
|
15th
|
July
fiscal year trust: file trust return (Form 1041) for which an extension was
obtained or file for an additional 3 month extension (Form 8800). This
extension is not automatic.
|
|
15th
|
October
fiscal year trust: file trust return (Form 1041) or file for an automatic
three-month extension (Form 8736).
|
|
15th
|
April
fiscal year estate: file estate return (Form 1041) for which two 3 month
extensions were obtained.
|
|
15th
|
July
fiscal year estate: file trust return (Form 1041) for which an extension
was obtained or file for an additional 3 month extension (Form 2758). This
extension is not automatic.
|
|
15th
|
October
fiscal year estate: file estate return (Form 1041) or file for an extension
(Form 2758). This extension is not automatic.
|
|
15th
|
March
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) for which two 3 month extensions were obtained.
|
|
15th
|
June
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) for which an extension was obtained or file for an
additional 3 month extension (Form 8868). This extension is not automatic..
|
|
15th
|
September
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) or file for an automatic extension (Form 8868).
|
|
28th
|
File
any required Forms 1099 for interest, dividends and miscellaneous payments
described under January 31 (electronic filers can defer filing W-2s to
March 31).
|
|
28th
|
If you
are an employer, file Forms W-2 and transmittal Form W-3 with the Social
Security Administration (electronic filers can defer filing to March 31).
|
|
March
|
|
1st
|
File
your personal income tax return to avoid penalties for underpaying
estimated taxes (if you are a farmer and fisherman).
|
|
10th
|
Report
tip income for February, if $20 or more, to your employer (Form 4070).
|
|
15th
|
March
fiscal year corporation: Deposit the fourth quarterly estimated tax
payment.
|
|
15th
|
June
fiscal year corporations: Deposit the third quarterly estimated tax
payment.
|
|
15th
|
June
fiscal year corporation: file corporation return (Form 1120, 1120-A or
1120S) if you have an extension.
|
|
15th
|
September
fiscal year corporation: Deposit the second quarterly estimated tax
payment.
|
|
15th
|
November
fiscal year corporation: Deposit the first quarterly estimated tax payment.
|
|
15th
|
Calendar
year corporation: file corporation return (Form 1120, 1120-A or 1120S) or
file for an automatic six-month extension (Form 7004).
|
|
15th
|
May
fiscal year partnership: file partnership return (Form 1065) if you have a
second extension.
|
|
15th
|
August
fiscal year partnership: file partnership return (Form 1065) for which an
extension was obtained or file for an additional 3 month extension (Form
8800). This extension is not automatic.
|
|
15th
|
November
fiscal year partnership: file partnership return (Form 1065) or request an
automatic three-month extension (Form 8736).
|
|
15th
|
May
fiscal year trust: file trust return (Form 1041) for which two 3 month
extensions were obtained.
|
|
15th
|
August
fiscal year trust: file trust return (Form 1041) for which an extension was
obtained or file for an additional 3 month extension (Form 8800). This
extension is not automatic.
|
|
15th
|
November
fiscal year trust: file trust return (Form 1041) or file for an automatic
three-month extension (Form 8736).
|
|
15th
|
May
fiscal year estate: file estate return (Form 1041) for which two 3 month extensions
were obtained.
|
|
15th
|
August
fiscal year estate: file trust return (Form 1041) for which an extension
was obtained or file for an additional 3 month extension (Form 2758). This
extension is not automatic.
|
|
15th
|
November
fiscal year estate: file estate return (Form 1041) or file for an extension
(Form 2758). This extension is not automatic.
|
|
15th
|
April
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) for which two 3 month extensions were obtained.
|
|
15th
|
July
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) for which an extension was obtained or file for an
additional 3 month extension (Form 8868). This extension is not automatic..
|
|
15th
|
October
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) or file for an automatic extension (Form 8868).
|
|
31st
|
Electronic
filers file Forms W-2 and 1099.
|
|
April
|
|
10th
|
Report
tip income for March, if $20 or more, to your employer (Form 4070).
|
|
15th
|
Household
employers who paid more than $1,300 wages in 2001 file Schedule H (Form
1040).
|
|
15th
|
Individual:
Pay the first estimated tax payment for individuals (Form 1040-ES).
|
|
15th
|
File
your personal tax return (Form 1040, Form 1040A or 1040EZ) or file for an
automatic four-month extension (Form 4868).
|
|
15th
|
January
fiscal year corporation: file corporation return (Form 1120, 1120-A or
1120S) or file for an automatic six-month extension (Form 7004).
|
|
15th
|
April
fiscal year corporation: Deposit the fourth quarterly estimated tax
payment.
|
|
15th
|
July fiscal
year corporations: Deposit the third quarterly estimated tax payment.
|
|
15th
|
July
fiscal year corporation: file corporation return (Form 1120, 1120-A or
1120S) if you have an extension.
|
|
15th
|
October
fiscal year corporation: Deposit the second quarterly estimated tax
payment.
|
|
15th
|
Calendar-year
corporation: Deposit the first quarterly estimated tax payment.
|
|
15th
|
June
fiscal year partnership: file partnership return (Form 1065) if you have a second
extension.
|
|
15th
|
September
fiscal year partnership: file partnership return (Form 1065) for which an
extension was obtained or file for an additional 3 month extension (Form
8800). This extension is not automatic.
|
|
15th
|
Calendar-year
partnership: file partnership return (Form 1065) or request an automatic
three-month extension (Form 8736).
|
|
15th
|
June
fiscal year trust: file trust return (Form 1041) for which two 3 month
extensions were obtained.
|
|
15th
|
September
fiscal year trust: file trust return (Form 1041) for which an extension was
obtained or file for an additional 3 month extension (Form 8800). This
extension is not automatic.
|
|
15th
|
Calendar-year
trust: file trust return (Form 1041) or file for an automatic three-month
extension (Form 8736).
|
|
15th
|
June
fiscal year estate: file estate return (Form 1041) for which two 3 month
extensions were obtained.
|
|
15th
|
September
fiscal year estate: file trust return (Form 1041) for which an extension was
obtained or file for an additional 3 month extension (Form 2758). This
extension is not automatic.
|
|
15th
|
Calendar-year
estate: file estate return (Form 1041) or file for an extension (Form
2758). This extension is not automatic.
|
|
15th
|
May
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) for which two 3 month extensions were obtained.
|
|
15th
|
August
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) for which an extension was obtained or file for an
additional 3 month extension (Form 8868). This extension is not automatic..
|
|
15th
|
November
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) or file for an automatic extension (Form 8868).
|
|
30th
|
If you
are an employer, report income tax withholding and FICA taxes for the first
quarter of 2002 (Form 941). If taxes are fully deposited on time, filing
Form 941 can be deferred to May 10.
|
|
May
|
|
10th
|
Report
tip income for April, if $20 or more, to your employer (Form 4070).
|
|
10th
|
File
deferred Form 941 (see April 30)
|
|
15th
|
January
fiscal year corporation: Deposit the first quarterly estimated tax payment.
|
|
15th
|
January
fiscal year corporation: file corporation return (Form 1120, 1120-A or
1120S) or file for an automatic six-month extension (Form 7004).
|
|
15th
|
May
fiscal year corporation: Deposit the fourth quarterly estimated tax
payment.
|
|
15th
|
August
fiscal year corporations: Deposit the third quarterly estimated tax
payment.
|
|
15th
|
August
fiscal year corporation: file corporation return (Form 1120, 1120-A or
1120S) if you have an extension.
|
|
15th
|
November
fiscal year corporation: Deposit the second quarterly estimated tax
payment.
|
|
15th
|
January
fiscal year partnership: file partnership return (Form 1065) or request an
automatic three-month extension (Form 8736).
|
|
15th
|
July
fiscal year partnership: file partnership return (Form 1065) if you have a
second extension.
|
|
15th
|
October
fiscal year partnership: file partnership return (Form 1065) for which an
extension was obtained or file for an additional 3 month extension (Form
8800). This extension is not automatic.
|
|
15th
|
January
fiscal year trust: file trust return (Form 1041) or file for an automatic
three-month extension (Form 8736).
|
|
15th
|
July fiscal
year trust: file trust return (Form 1041) for which two 3 month extensions
were obtained.
|
|
15th
|
October
fiscal year trust: file trust return (Form 1041) for which an extension was
obtained or file for an additional 3 month extension (Form 8800). This
extension is not automatic.
|
|
15th
|
January
fiscal year estate: file estate return (Form 1041) or file for an extension
(Form 2758). This extension is not automatic.
|
|
15th
|
July fiscal
year estate: file estate return (Form 1041) for which two 3 month
extensions were obtained.
|
|
15th
|
October
fiscal year estate: file trust return (Form 1041) for which an extension was
obtained or file for an additional 3 month extension (Form 2758). This
extension is not automatic.
|
|
15th
|
June
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) for which two 3 month extensions were obtained.
|
|
15th
|
September
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) for which an extension was obtained or file for an
additional 3 month extension (Form 8868). This extension is not automatic..
|
|
15th
|
Calendar-year
exempt organization: file exempt organization return (Forms 990, 990-PF and
990-T) or file for an automatic extension (Form 8868).
|
|
June
|
|
10th
|
Report
tip income for May, if $20 or more, to your employer (Form 4070).
|
|
15th
|
File
your individual tax return if you were living outside of the United States,
or file for a 2-month extension (Form 4868).
|
|
15th
|
February
fiscal year corporation: Deposit the first quarterly estimated tax payment.
|
|
15th
|
February
fiscal year corporation: file corporation return (Form 1120, 1120-A or
1120S) or file for an automatic six-month extension (Form 7004).
|
|
15th
|
June
fiscal year corporation: Deposit the fourth quarterly estimated tax
payment.
|
|
15th
|
September
fiscal year corporations: Deposit the third quarterly estimated tax
payment.
|
|
15th
|
September
fiscal year corporation: file corporation return (Form 1120, 1120-A or
1120S) if you have an extension.
|
|
15th
|
Calendar-year
corporation: Deposit the second quarterly estimated tax payment.
|
|
15th
|
February
fiscal year partnership: file partnership return (Form 1065) or request an
automatic three-month extension (Form 8736).
|
|
15th
|
August fiscal
year partnership: file partnership return (Form 1065) if you have a second
extension.
|
|
15th
|
November
fiscal year partnership: file partnership return (Form 1065) for which an
extension was obtained or file for an additional 3 month extension (Form
8800). This extension is not automatic.
|
|
15th
|
February
fiscal year trust: file trust return (Form 1041) or file for an automatic
three-month extension (Form 8736).
|
|
15th
|
August fiscal
year trust: file trust return (Form 1041) for which two 3 month extensions
were obtained.
|
|
15th
|
November
fiscal year trust: file trust return (Form 1041) for which an extension was
obtained or file for an additional 3 month extension (Form 8800). This
extension is not automatic.
|
|
15th
|
February
fiscal year estate: file estate return (Form 1041) or file for an extension
(Form 2758). This extension is not automatic.
|
|
15th
|
August
fiscal year estate: file estate return (Form 1041) for which two 3 month
extensions were obtained.
|
|
15th
|
November
fiscal year estate: file trust return (Form 1041) for which an extension
was obtained or file for an additional 3 month extension (Form 2758). This
extension is not automatic.
|
|
15th
|
January
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) or file for an automatic extension (Form 8868).
|
|
15th
|
July
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) for which two 3 month extensions were obtained.
|
|
15th
|
October
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) for which an extension was obtained or file for an
additional 3 month extension (Form 8868). This extension is not automatic..
|
|
July
|
|
10th
|
Report
tip income for June, if $20 or more, to your employer (Form 4070).
|
|
15th
|
January
fiscal year corporation: Deposit the second quarterly estimated tax
payment.
|
|
15th
|
March
fiscal year corporation: Deposit the first quarterly estimated tax payment.
|
|
15th
|
April
fiscal year corporation: file corporation return (Form 1120, 1120-A or
1120S) or file for an automatic six-month extension (Form 7004).
|
|
15th
|
July
fiscal year corporation: Deposit the fourth quarterly estimated tax
payment.
|
|
15th
|
October
fiscal year corporations: Deposit the third quarterly estimated tax
payment.
|
|
15th
|
October
fiscal year corporation: file corporation return (Form 1120, 1120-A or
1120S) if you have an extension.
|
|
15th
|
March
fiscal year partnership: file partnership return (Form 1065) or request an
automatic three-month extension (Form 8736).
|
|
15th
|
September
fiscal year partnership: file partnership return (Form 1065) if you have a
second extension.
|
|
15th
|
Calendar
year partnership: file partnership return (Form 1065) for which an
extension was obtained.
|
|
15th
|
March
fiscal year trust: file trust return (Form 1041) or file for an automatic
three-month extension (Form 8736).
|
|
15th
|
September
fiscal year trust: file trust return (Form 1041) for which two 3 month
extensions were obtained.
|
|
15th
|
Calendar
year trust: file trust return (Form 1041) for which an extension was
obtained. A second 3 month extension is possible (Form 8800). Extension is
not automatic.
|
|
15th
|
March
fiscal year estate: file estate return (Form 1041) or file for an extension
(Form 2758). This extension is not automatic.
|
|
15th
|
September
fiscal year estate: file estate return (Form 1041) for which two 3 month
extensions were obtained.
|
|
15th
|
Calendar-year
year estate: file trust return (Form 1041) for which an extension was obtained
or file for an additional 3 month extension (Form 2758). This extension is
not automatic.
|
|
15th
|
February
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) or file for an automatic extension (Form 8868).
|
|
15th
|
August
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) for which two 3 month extensions were obtained.
|
|
15th
|
November
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) for which an extension was obtained or file for an
additional 3 month extension (Form 8868). This extension is not automatic..
|
|
31st
|
Retirement
plan: File information returns of calendar-year retirement plans such as
Keogh plans (Form 5500).
|
|
31st
|
If you
are an employer, report income tax withholding and FICA taxes for the
second quarter of 2002 (Form 941). If taxes are fully deposited on time,
filing Form 941 can be deferred to August 10.
|
|
August
|
|
10th
|
Report
tip income for July, if $20 or more, to your employer (Form 4070). File
deferred Form 941 (see July 31).
|
|
15th
|
File
your individual income tax returns (Form 1040, 1040A or 1040EZ) if you have
a filing extension. You may request a 2 month extension until October 15
(Form 2688). This extension is not automatic. The IRS must approve.]
|
|
15th
|
February
fiscal year corporation: Deposit the second quarterly estimated tax
payment.
|
|
15th
|
April
fiscal year corporation: Deposit the first quarterly estimated tax payment.
|
|
15th
|
May
fiscal year corporation: file corporation return (Form 1120, 1120-A or
1120S) or file for an automatic six-month extension (Form 7004).
|
|
15th
|
August
fiscal year corporation: Deposit the fourth quarterly estimated tax
payment.
|
|
15th
|
November
fiscal year corporations: Deposit the third quarterly estimated tax
payment.
|
|
15th
|
November
fiscal year corporation: file corporation return (Form 1120, 1120-A or
1120S) if you have an extension.
|
|
15th
|
January
fiscal year partnership: file partnership return (Form 1065) for which an
extension was obtained or file for an additional 3 month extension (Form
8800). This extension is not automatic.
|
|
15th
|
April
fiscal year partnership: file partnership return (Form 1065) or request an
automatic three-month extension (Form 8736).
|
|
15th
|
October
fiscal year partnership: file partnership return (Form 1065) if you have a
second extension.
|
|
15th
|
January
fiscal year trust: file trust return (Form 1041) for which an extension was
obtained. A second 3 month extension is possible (Form 8800). Extension is
not automatic.
|
|
15th
|
April
fiscal year trust: file trust return (Form 1041) or file for an automatic
three-month extension (Form 8736).
|
|
15th
|
October
fiscal year trust: file trust return (Form 1041) for which two 3 month
extensions were obtained.
|
|
15th
|
January
fiscal year estate: file trust return (Form 1041) for which an extension
was obtained or file for an additional 3 month extension (Form 2758). This
extension is not automatic.
|
|
15th
|
April
fiscal year estate: file estate return (Form 1041) or file for an extension
(Form 2758). This extension is not automatic.
|
|
15th
|
October
fiscal year estate: file estate return (Form 1041) for which two 3 month
extensions were obtained.
|
|
15th
|
March
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) or file for an automatic extension (Form 8868).
|
|
15th
|
September
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) for which two 3 month extensions were obtained.
|
|
15th
|
Calendar-year
exempt organization: file exempt organization return (Forms 990, 990-PF and
990-T) for which an extension was obtained or file for an additional 3
month extension (Form 8868). This extension is not automatic..
|
|
September
|
|
10th
|
Report
tip income for August, if $20 or more, to your employer (Form 4070).
|
|
15th
|
Individuals:
Pay the third estimated tax payment (Form 1040-ES).
|
|
15th
|
March
fiscal year corporation: Deposit the second quarterly estimated tax
payment.
|
|
15th
|
May
fiscal year corporation: Deposit the first quarterly estimated tax payment.
|
|
15th
|
June fiscal
year corporation: file corporation return (Form 1120, 1120-A or 1120S) or
file for an automatic six-month extension (Form 7004).
|
|
15th
|
September
fiscal year corporation: Deposit the fourth quarterly estimated tax
payment.
|
|
15th
|
Calendar-year
corporations: Deposit the third quarterly estimated tax payment.
|
|
15th
|
Calendar-year
corporation: file corporation return (Form 1120, 1120-A or 1120S) if you
have an extension.
|
|
15th
|
February
fiscal year partnership: file partnership return (Form 1065) for which an
extension was obtained or file for an additional 3 month extension (Form
8800). This extension is not automatic.
|
|
15th
|
May
fiscal year partnership: file partnership return (Form 1065) or request an
automatic three-month extension (Form 8736).
|
|
15th
|
November
fiscal year partnership: file partnership return (Form 1065) if you have a
second extension.
|
|
15th
|
February
fiscal year trust: file trust return (Form 1041) for which an extension was
obtained. A second 3 month extension is possible (Form 8800). Extension is
not automatic.
|
|
15th
|
May
fiscal year trust: file trust return (Form 1041) or file for an automatic
three-month extension (Form 8736).
|
|
15th
|
November
fiscal year trust: file trust return (Form 1041) for which two 3 month
extensions were obtained.
|
|
15th
|
February
fiscal year estate: file trust return (Form 1041) for which an extension
was obtained or file for an additional 3 month extension (Form 2758). This
extension is not automatic.
|
|
15th
|
May
fiscal year estate: file estate return (Form 1041) or file for an extension
(Form 2758). This extension is not automatic.
|
|
15th
|
November
fiscal year estate: file estate return (Form 1041) for which two 3 month
extensions were obtained.
|
|
15th
|
January
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) for which an extension was obtained or file for an
additional 3 month extension (Form 8868). This extension is not automatic..
|
|
15th
|
April
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) or file for an automatic extension (Form 8868).
|
|
15th
|
October
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) for which two 3 month extensions were obtained.
|
|
October
|
|
10th
|
Report
tip income for September, if $20 or more, to your employer (Form 4070).
|
|
15th
|
File
your individual tax return (Form 1040) if you have a second extension.
|
|
15th
|
January
fiscal year corporations: Deposit the third quarterly estimated tax
payment.
|
|
15th
|
January
fiscal year corporation: file corporation return (Form 1120, 1120-A or
1120S) if you have an extension.
|
|
15th
|
April
fiscal year corporation: Deposit the second quarterly estimated tax
payment.
|
|
15th
|
June fiscal
year corporation: Deposit the first quarterly estimated tax payment.
|
|
15th
|
July
fiscal year corporation: file corporation return (Form 1120, 1120-A or
1120S) or file for an automatic six-month extension (Form 7004).
|
|
15th
|
October
fiscal year corporation: Deposit the fourth quarterly estimated tax
payment.
|
|
15th
|
March
fiscal year partnership: file partnership return (Form 1065) for which an
extension was obtained or file for an additional 3 month extension (Form
8800). This extension is not automatic.
|
|
15th
|
June
fiscal year partnership: file partnership return (Form 1065) or request an
automatic three-month extension (Form 8736).
|
|
15th
|
Calendar-year
partnership: file partnership return (Form 1065) if you have a second extension.
|
|
15th
|
March
fiscal year trust: file trust return (Form 1041) for which an extension was
obtained. A second 3 month extension is possible (Form 8800). Extension is
not automatic.
|
|
15th
|
June fiscal
year trust: file trust return (Form 1041) or file for an automatic
three-month extension (Form 8736).
|
|
15th
|
Calendar
year trust: file trust return (Form 1041) for which two 3 month extensions
were obtained.
|
|
15th
|
March fiscal
year estate: file trust return (Form 1041) for which an extension was
obtained or file for an additional 3 month extension (Form 2758). This
extension is not automatic.
|
|
15th
|
June
fiscal year estate: file estate return (Form 1041) or file for an extension
(Form 2758). This extension is not automatic.
|
|
15th
|
Calendar-year
estate: file estate return (Form 1041) for which two 3 month extensions
were obtained.
|
|
15th
|
February
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) for which an extension was obtained or file for an
additional 3 month extension (Form 8868). This extension is not automatic..
|
|
15th
|
May
fiscal year exempt organization: file exempt organization return (Forms 990,
990-PF and 990-T) or file for an automatic extension (Form 8868).
|
|
15th
|
November
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) for which two 3 month extensions were obtained.
|
|
31st
|
If you
are an employer, report income tax withholding and FICA taxes for the third
quarter of 2002 (Form 941). If taxes are fully deposited on time, filing
Form 941 can be deferred to November 10.
|
|
November
|
|
10th
|
Report tip
income for October, if $20 or more, to your employer (Form 4070).
|
|
10th
|
File
deferred Form 941 (see October 31)
|
|
15th
|
February
fiscal year corporations: Deposit the third quarterly estimated tax
payment.
|
|
15th
|
February
fiscal year corporation: file corporation return (Form 1120, 1120-A or
1120S) if you have an extension.
|
|
15th
|
May
fiscal year corporation: Deposit the second quarterly estimated tax
payment.
|
|
15th
|
July
fiscal year corporation: Deposit the first quarterly estimated tax payment.
|
|
15th
|
August
fiscal year corporation: file corporation return (Form 1120, 1120-A or
1120S) or file for an automatic six-month extension (Form 7004).
|
|
15th
|
November
fiscal year corporation: Deposit the fourth quarterly estimated tax
payment.
|
|
15th
|
January
fiscal year partnership: file partnership return (Form 1065) if you have a
second extension.
|
|
15th
|
April
fiscal year partnership: file partnership return (Form 1065) for which an
extension was obtained or file for an additional 3 month extension (Form
8800). This extension is not automatic.
|
|
15th
|
July
fiscal year partnership: file partnership return (Form 1065) or request an automatic
three-month extension (Form 8736).
|
|
15th
|
January
fiscal year trust: file trust return (Form 1041) for which two 3 month
extensions were obtained.
|
|
15th
|
April
fiscal year trust: file trust return (Form 1041) for which an extension was
obtained. A second 3 month extension is possible (Form 8800). Extension is
not automatic.
|
|
15th
|
July
fiscal year trust: file trust return (Form 1041) or file for an automatic
three-month extension (Form 8736).
|
|
15th
|
January
fiscal year estate: file estate return (Form 1041) for which two 3 month
extensions were obtained.
|
|
15th
|
April
fiscal year estate: file trust return (Form 1041) for which an extension
was obtained or file for an additional 3 month extension (Form 2758). This
extension is not automatic.
|
|
15th
|
July
fiscal year estate: file estate return (Form 1041) or file for an extension
(Form 2758). This extension is not automatic.
|
|
15th
|
March
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) for which an extension was obtained or file for an
additional 3 month extension (Form 8868). This extension is not automatic..
|
|
15th
|
June
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) or file for an automatic extension (Form 8868).
|
|
15th
|
Calendar-year
exempt organization: file exempt organization return (Forms 990, 990-PF and
990-T) for which two 3 month extensions were obtained.
|
|
December
|
|
10th
|
Report
tip income for November, if $20 or more, to your employer (Form 4070).
|
|
15th
|
March
fiscal year corporations: Deposit the third quarterly estimated tax
payment.
|
|
15th
|
March
fiscal year corporation : file corporation return
(Form 1120, 1120-A or 1120S) if you have an extension.
|
|
15th
|
June
fiscal year corporation: Deposit the second quarterly estimated tax
payment.
|
|
15th
|
August
fiscal year corporation: Deposit the first quarterly estimated tax payment.
|
|
15th
|
September
fiscal year corporation: file corporation return (Form 1120, 1120-A or
1120S) or file for an automatic six-month extension (Form 7004).
|
|
15th
|
Calendar-year
corporation: Deposit the fourth quarterly estimated tax payment.
|
|
15th
|
February
fiscal year partnership: file partnership return (Form 1065) if you have a
second extension.
|
|
15th
|
May
fiscal year partnership: file partnership return (Form 1065) for which an
extension was obtained or file for an additional 3 month extension (Form
8800). This extension is not automatic.
|
|
15th
|
August
fiscal year partnership: file partnership return (Form 1065) or request an
automatic three-month extension (Form 8736).
|
|
15th
|
February
fiscal year trust: file trust return (Form 1041) for which two 3 month
extensions were obtained.
|
|
15th
|
May
fiscal year trust: file trust return (Form 1041) for which an extension was
obtained. A second 3 month extension is possible (Form 8800). Extension is
not automatic.
|
|
15th
|
August
fiscal year trust: file trust return (Form 1041) or file for an automatic
three-month extension (Form 8736).
|
|
15th
|
February
fiscal year estate: file estate return (Form 1041) for which two 3 month
extensions were obtained.
|
|
15th
|
May
fiscal year estate: file trust return (Form 1041) for which an extension
was obtained or file for an additional 3 month extension (Form 2758). This
extension is not automatic.
|
|
15th
|
August
fiscal year estate: file estate return (Form 1041) or file for an extension
(Form 2758). This extension is not automatic.
|
|
15th
|
January
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) for which two 3 month extensions were obtained.
|
|
15th
|
April
fiscal year exempt organization: file exempt organization return (Forms 990,
990-PF and 990-T) for which an extension was obtained or file for an
additional 3 month extension (Form 8868). This extension is not automatic..
|
|
15th
|
July
fiscal year exempt organization: file exempt organization return (Forms
990, 990-PF and 990-T) or file for an automatic extension (Form 8868).
|
