| November 1 |
Employers - Income Tax Withholding. Ask employees whose withholding allowances will be different in 2007
to fill out a new Form W-4. |
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Employers - Earned Income Credit.
Ask each eligible employee who wants to receive advance payments of
earned income credit during the year 2007 to fill out a Form W-5. A
new Form W-5 must be filled out each year before payments are made. |
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| November 13 |
Employers - Social Security, Medicare,
and withheld income tax. File form 941 for the third quarter of 2006.
This due date applies only if you deposited the tax for the quarter
in full and on time. |
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Employees who work for tips - If
you received $20 or more in tips during April, report them to your
employer. You can use Form 4070. |
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| November 15 |
Employers - Nonpayroll withholding.
If the monthly deposit rule applies, deposit the tax for payments in
October. |
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|
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Employers - Social
security, Medicare, and withheld income tax. If the monthly deposit
rule applies, deposit the tax for payments in October. |
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| December 11 |
Employees who work for tips - If
you received $20 or more in tips during November, report them to your
employer. You can use Form 4070. |
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| December
15 |
Corporations - Deposit
the fourth installment of estimated income tax for 2006. A worksheet,
Form 1120-W, is available to help you estimate your tax for the year. |
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Employers - Social security, Medicare,
and withheld income tax - If the monthly deposit rule applies, deposit
the tax for payments in November. |
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Employers - Nonpayroll withholding
- If the monthly deposit rule applies, deposit the tax for payments
in November. |
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| All Employers: |
Give your employees their copies
of Form W-2 for this year by January 31 of the following year. If an employee agreed
to receive Form W-2 electronically, post it on a website accessible to the employee
and notify the employee of the posting by January 31st. |
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| January 1 |
Employers - Stop advance payments of the earned
income credit for any employee who did not give you a new Form W-5 for
next year. |
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| January 10 |
Employees who work for tips - If you received $20
or more in tips during December, report them to your employer. You can
use Form 4070 Employee's Report of Tips to Employer. |
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| January 15 |
Employers - Social Security, Medicare and withheld
income tax. If the monthly deposit rule applies, deposit the tax for
payments in December of this year. |
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|
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Individuals - Make a payment of your estimated tax
for this year 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.
This is the final installment date for this year's estimated tax. However,
you do not have to make this payment if you file this year's return (Form
1040) and pay any tax due by January 31 of the following year. |
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Employers - Nonpayroll Withholding If the monthly
deposit rule applies, deposit the tax for payments in December of this
year. |
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| January 31 |
Employers - Federal unemployment tax. File Form
940 (or 940-EZ) for this year. If your undeposited tax is $100 or less,
you can either pay it with your return or deposit it. If it is more than
$100, you must deposit it. However, if you already deposited the tax
for the year in full and on time, you have until February 10 to file
the return. |
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|
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Employers - Social security, Medicare, and withheld
income tax. File Form 941 for the fourth quarter of this year. Deposit
any undeposited tax. (If your tax liability is less than $2,500, you
can pay it in full with a timely filed return.) If you deposited the
tax for the quarter in full and on time, you have until February 10 to
file the return. |
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Employers - Nonpayroll taxes. File Form 945 to
report income tax withheld for this year on all nonpayroll items, including
backup withholding and withholding on pensions, annuities, IRAs, gambling
winnings, and payments of Indian gaming profits to tribal members. Deposit
any undeposited tax. (If your tax liability is less than $2,500, you
can pay it in full with a timely filed return.) If you deposited the
tax for the year in full and on time, you have until February 10 to file
the return. |
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|
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Employers - Give your employees their copies of
Form W-2 for this year. If an employee agreed to receive Form W-2 electronically,
post it on a website accessible to the employee and notify the employee
of the posting by January 31st. |
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Employers - Give annual information statements
to recipients of 1099 payments made during this year. |
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Individuals - File your income tax return (Form
1040) for this year if you did not pay your last installment of estimated
tax by January 15. Filing your return and paying any tax due by January
31 prevents any penalty for late payment of last installment. |
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| February 10 |
Employees who work for tips - If you
received $20 or more in tips during January, report them to your employer.
You can use Form 4070. |
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| February 15 |
Individuals - If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year. |
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| February 28 |
All Businesses - File information returns (Form 1099) for certain payments you made during 2005. These payments are described under January 31. 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 2005 General 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, which form to use, and extensions of time to file. If you file Forms 1098, 1099, or W-2G electronically (not by magnetic media), your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms remains January 31. |
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| March 1 |
Farmers and fishermen - File your 2005 income
tax return (Form 1040) and pay any tax due. However, you have until April
17 to file if you paid your 2005 estimated tax by January 17, 2006. |
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| March 10 |
Employees who work for tips - If you received $20 or more in
tips during February, report them to your employer. You can use Form
4070. |
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| March 15 |
Employers - Nonpayroll withholding. If the monthly
deposit rule applies, deposit the tax for payments in February. |
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|
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Employers - Social security, Medicare, and withheld
income tax. If the monthly deposit rule applies, deposit the tax for
payments in February. |
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Corporations - File a 2005 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. |
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S corporations - File a 2005 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. |
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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. |
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S corporation election - File Form 2553, Election
by a Small Business Corporation, to choose to be treated as an
S corporation beginning with calendar year 2006. If Form 2553 is filed
late, S treatment will begin with calendar year 2007. |
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| March 31 |
Electronic filing of Forms 1098, 1099, and W-2G -
File Forms 1098, 1099, or W-2G with the IRS. This due date applies only
if you file electronically (not by magnetic media). Otherwise, see February
28. The due date for giving the recipient these forms will still
be January 31. For information about filing Forms 1098, 1099, or W-2G
electronically, see Publication 1220, Specifications for Filing Forms
1098, 1099, 5498 and W-2G Magnetically or Electronically. |
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| April 10 |
Employees who work for tips - If you received
$20 or more in tips during March, report them to your employer. You can
use Form 4070.
|
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| April 17 |
Individuals - File an income tax return for 2005
(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 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 October 16. |
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Household employers - If you paid cash wages of
$1,500 or more in 2005 to a household employee, file Schedule H (Form
1040) with your income tax return and report any employment taxes. Report
any federal unemployment (FUTA) tax on Schedule H if you paid total cash
wages of $1,000 or more in any calendar quarter of 2004 or 2005 to household
employees. Also report any income tax you withheld for your household
employees. |
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Individuals - If you are not paying your 2006 income
tax through withholding (or will not pay in enough tax during the year
that way), pay the first installment of your 2006 estimated tax. Use
Form 1040-ES. |
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Partnerships - File a 2005 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 October 16. |
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Electing large partnerships - File a 2005 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
October 16. See March 15 for the due date for furnishing the Schedules
K-1 to the partners. |
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|
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Corporations - Deposit the first installment of
estimated income tax for 2006. A worksheet, Form 1120-W, is available
to help you estimate your tax for the year.
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| May 1 |
Employers - Social Security, Medicare, and withheld
income tax. File form 941 for the first quarter of 2006. Deposit any
undeposited tax. (If your tax liability is less than $2,500, you can
pay it in full with a timely filed return.) If you deposited the tax
for the quarter in full and on time, you have until May 10 to file the
return. |
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Employers - Federal Unemployment Tax. Deposit the
tax owed through March if more than $500. |
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| May 10 |
Employers - Social Security, Medicare,
and withheld income tax. File form 941 for the first quarter of 2006.
This due date applies only if you deposited the tax for the quarter in
full and on time. |
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|
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Employees who work for tips - If you received $20
or more in tips during April, report them to your employer. You can use
Form 4070. |
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| May 15 |
Employers - Nonpayroll withholding. If the monthly
deposit rule applies, deposit the tax for payments in April. |
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|
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Employers - Social security, Medicare, and withheld
income tax. If the monthly deposit rule applies, deposit the tax for
payments in April.
|
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| June 12 |
Employees who work for tips - If
you received $20 or more in tips during May, report them to your employer.
You can use Form 4070. |
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| June 15 |
Individuals - If you are a U.S.
citizen or resident alien living and working (or on military duty)
outside the United States and Puerto Rico, file Form 1040 and pay any
tax, interest, and penalties due. Otherwise, see April 17. If you want
additional time to file your return, file Form 4868 to obtain 4 additional
months to file. Then file Form 1040 by October 16.
However, if you are a participant in a combat zone
you may be able to further extend the filing deadline. |
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Individuals - Make
a payment of your 2006 estimated tax if you are not paying your income
tax for the year through withholding (or will not pay in enough tax
that way). Use Form 1040-ES. This is the second installment date for
estimated tax in 2006. |
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|
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Corporations - Deposit
the second installment of estimated income tax for 2006. A worksheet,
Form 1120-W, is available to help you estimate your tax for the year. |
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|
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Employers - Nonpayroll withholding.
If the monthly deposit rule applies, deposit the tax for payments in
May. |
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|
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Employers - Social
security, Medicare, and withheld income tax. If the monthly deposit
rule applies, deposit the tax for payments in May.
|
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| July 10 |
Employees who work for tips - If
you received $20 or more in tips during June, report them to your employer.
You can use Form 4070. |
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| July 17 |
Employers - Nonpayroll withholding.
If the monthly deposit rule applies, deposit the tax for payments in
June. |
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|
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Employers - Social
security, Medicare, and withheld income tax. If the monthly deposit
rule applies, deposit the tax for payments in June. |
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| July 31st |
Employers - Social Security, Medicare,
and withheld income tax. File form 941 for the second quarter of 2006.
Deposit any undeposited tax. (If your tax liability is less than $2,500,
you can pay it in full with a timely filed return.) If you deposited
the tax for the quarter in full and on time, you have until August
10 to file the return. |
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Employers - Federal Unemployment
Tax. Deposit the tax owed through June if more than $500. |
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Employers - If you maintain an
employee benefit plan, such as a pension, profit sharing, or stock
bonus plan, file Form 5500 or 5500-EZ for calendar year 2005. If you
use a fiscal year as your plan year, file the form by the last day
of the seventh month after the plan year ends. |
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| August 10 |
Employers - Social Security, Medicare,
and withheld income tax. File form 941 for the second quarter of 2006.
This due date applies only if you deposited the tax for the quarter
in full and on time. |
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Employees who work for tips - If
you received $20 or more in tips during July, report them to your employer.
You can use Form 4070. |
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|
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Employers - Nonpayroll withholding.
If the monthly deposit rule applies, deposit the tax for payments in
July. |
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|
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Employers - Social
security, Medicare, and withheld income tax. If the monthly deposit
rule applies, deposit the tax for payments in July.
|
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| September 11 |
Employees who work for tips -If
you received $20 or more in tips during August, report them to your
employer. You can use Form 4070. |
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| September
15 |
Individuals - Make
a payment of your 2006 estimated tax if you are not paying your income
tax for the year through withholding (or will not pay in enough tax
that way). Use Form 1040-ES. This is the third installment date for
estimated tax in 2006. |
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|
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Corporations - File
a 2005 calendar year income tax return (Form 1120 or 1120-A) and pay
any tax due. This due date applies only if you timely requested an
automatic 6-month extension. Otherwise, see March 15. |
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|
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S corporations - File
a 2005 calendar year income tax return (Form 1120S) and pay any tax
due. This due date applies only if you timely requested an automatic
6-month extension. Otherwise, see March 15. Provide each shareholder
with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. |
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Corporations - Deposit
the third installment of estimated income tax for 2006. A worksheet,
Form 1120-W, is available to help you make an estimate of your tax
for the year. |
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|
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Employers - Nonpayroll withholding.
If the monthly deposit rule applies, deposit the tax for payments in
August. |
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|
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Employers - Social
security, Medicare, and withheld income tax. If the monthly deposit
rule applies, deposit the tax for payments in August. |
|
| October 10 |
Employees who work for tips - If
you received $20 or more in tips during September, report them to your
employer. You can use Form 4070. |
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| October 16 |
Individuals - If you have an automatic
6-month extension to file your income tax return for 2005, file Form
1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due. |
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|
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Partnerships - File
a 2005 calendar year return (Form 1065). This due date applies only
if you were given an additional 6-month extension. Provide each partner
with a copy of Schedule K-1 (Form 1065) or a substitute K-1. |
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|
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Electing large partnerships - File
a 2005 calendar year return (Form 1065-B). This due date applies only
if you were given an additional 6-month extension. See March 15 for
the due date for furnishing the Schedules K-1 to the partners. |
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|
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Employers - Nonpayroll withholding.
If the monthly deposit rule applies, deposit the tax for payments in
September. |
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|
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Employers - Social
security, Medicare, and withheld income tax. If the monthly deposit
rule applies, deposit the tax for payments in September. |
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| October 31 |
Employers - Social Security, Medicare,
and withheld income tax. File form 941 for the third quarter of 2006.
Deposit any undeposited tax. (If your tax liability is less than $2,500,
you can pay it in full with a timely filed return.) If you deposited
the tax for the quarter in full and on time, you have until November
10 to file the return. |
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|
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Employers - Federal Unemployment
Tax. Deposit the tax owed through September if more than $500.
|
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