Ryan & Ames Certified Public Accountants - Premier Business And Financial Services, Richmond, Virginia

This is an outline of both the personal and business tax forms and their due dates. To locate the particular tax form noted, you can click here to go the forms section of the IRS website.

JAN | FEB | MAR | APRIL | MAY | JUNE | JULY | AUG | SEP | OCT | NOV | DEC

January 15th
Form 1040-ES 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).

February 2nd
Form 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 that are covered include the following.

Compensation for workers who are not considered 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. (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, and extension of time to provide statements.

February 2nd
Form 941 Due
File Form 941 for the previous quarter.

March 2nd
Form1099 Return Due
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 16th
1120 Federal Due
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 previous calendar year. If Form 2553 is filed late, S treatment will begin with the current calendar year.

March 16th
Schedule K-1 to Partners Due
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 8736 or Form 8800.

March 31st
1098, 1099, and W-2 Electronic Due
File Forms 1098, 1099, or W-2G with the IRS. This due date applies only if you file electronically (not by magnetic media).

April 15th
1040 Federal Due
File an income tax return for the prior year (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 4-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 if you pay part or all of your estimate of income tax due with a credit card. Then file Form 1040, 1040A, or 1040EZ by your 4-month extension. If you want an additional 2-month extension, file Form 2688, Application for Additional Extension of Time To File U.S. Individual Income Tax Return, as soon as possible so that your application can be acted on before your 4 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.

April 15th
Personal 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.

April 15th
1041 Federal Due
Trusts. File a calendar year return. If you need a 3-month extension, file Form 8736.

April 15th
1065 Federal Due
Partnerships. If you were given an additional 3-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 were given an additional 3-month extension, file a calendar year return (Form 1065-B).

April 15th
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.

April 30th
Form 941 Due
File Form 941 for the previous quarter.

June 15th
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.

June 15th
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 31st
5500 Federal Due
Benefit Plans. File a calendar year return (Form 5500). For a 2 1/2 month extension, file Form 5558.

July 31st
Form 941 Due
File Form 941 for the previous quarter.

September 15th
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.

September 15th
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.

September 15th
1065 Extension Due
Partnerships. If you were given an additional 3-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 were given an additional 3-month extension, file a calendar year return(Form 1065-B).

September 15th
1120 Extension Due
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 15th
1040 Extension Due
If you were given an additional 2-month extension, file an income tax return and pay any tax due.

October 30th
Form 941 Due
File Form 941 for the previous quarter.

December 15th
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.