Home     Welcome     About Us     Services     Calendar     Contact Us     Links     ShareFile
3535 Roswell Road
Suite20
Marietta, GA 30062
Phone:770.971.5665
Fax:770.321.1259
darlene@drlaccounting.com

Tax Calendar


IMPORTANT TAX DATES FOR EVERY BUSINESS PERSON TO REMEMBER
     All U.S. Government tax returns requiring tax payments that are filed late are subject to a penalty of 5% of the tax due for each month until a maximum of 25% is reached. You can avoid this penalty if the tax return is filed on time without a check. The penalty attaches to the form and not the payment. In the case of a fraudulent failure to file a return, the failure to file penalty increases to 15% a month until a maximum of 75% is reached. Interest and penalties will be due on underpayments.
Monthly Items

  • 15th of every month Payment by employer of Federal taxes withheld during preceding month

  • 15th of every month Payment by employer of State taxes withheld during preceding month

Jan. 01 -- Form W-4 -- Employee status determination date.
15 -- Amended declaration return of estimated tax may be filed.
15 -- Farmers may file declaration return and pay estimated tax in full
        (see -- Feb. 15 below).
15 -- Final payment of estimated tax by individuals and corporations who have
        previously made declarations.
31 -- Employer furnishes each employee Form W-2, showing wages and taxes
        withheld during prior year.
31 -- Form 941 -- Quarterly return by employer of taxes withheld during preceding
        quarter plus employer and employee Social Security and Medicare taxes.
31 -- Quarterly return by employer of State unemployment taxes.
31 -- Form 940 -- Annual return by employer of Federal Unemployment Taxes.
31 -- Distribute Form 1099 -- Statement of interest, dividends and other
        payments.

Feb. 15 -- Farmers may file a final return and pay the tax in full to eliminate need for
        filing original or amended declaration return.
28 -- Form 1096 -- Reconciliation of annual information returns, Form 1099.
28 -- Form W-3 -- Reconciliation of wages and taxes withheld.

Mar. 15 -- Form 1120 -- Corporation income tax return due for those on calendar
        year basis.

April 15 -- Form 1040 -- Individual income tax return for prior calendar year
15 -- Final income tax return of Taxpayer who died in prior year.
15 -- Form 1065 -- Partnership return due for those on calendar year basis.
15 -- Form 1040 ES Payment due - 1st Quarter current years estimated tax due.
15 -- Depositary form and payment of corporate estimate due.
30 -- Form 941 -- Quarterly return by employer of taxes withheld during preceding
        quarter plus employer and employee Social Security and Medicare taxes.
30 -- Quarterly return by employer of State Unemployment Taxes.
30 -- Depositary form and payment of Federal Unemployment Taxes.

June 15 -- Form 1040 ES Payment due 2nd Quarter current years estimated tax due.
15 -- Depositary form and payment of corporate estimate due.

July 31 -- Form 941 -- Quarterly return by employer of taxes withheld during preceding
        quarter plus employer and employee Social Security and Medicare taxes.
31 -- Quarterly return by employer of State Unemployment Taxes.
31 -- Depositary form and payment of Federal Unemployment Taxes.

Sept. 15 -- Form 1040 ES Payment due 3rd Quarter current years estimated tax due.
15 -- Form 1040 ES -- Amended declaration return may be filed.
15 -- Depositary form and payment of corporate estimate due.

Oct. 31 -- Form 941 -- Quarterly return by employer of taxes withheld during preceding
        quarter plus employer and employee Social Security and Medicare taxes.
31 -- Quarterly return by employer of State Unemployment Taxes.
31 -- Depositary form and payment of Federal Unemployment Taxes.

Nov.

Dec.