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  C.J. Wilson P.C., a Certified Public Accounting Firm: Calendar of Events
C.J. Wilson, P.C.
401 N. Central Expressway, Suite 100
Richardson, Texas 75080

email: cj@cpawilson.com




Calendar
Jan 15th
Final Installment of the estimated tax (Form 1040ES) by individuals unless income tax return is filed with final payment by January 31st. Final installment of prior year estimated tax (Form 1041-ES) by trusts, and by calendar year estates and certain residuary trusts in existence more than two years, unless Form 1041 is filed and taxes paid in full by January 31st.

Jan 31st
Employers Tax reports (Form 941) for withheld income and FICA/MEDICARE taxes withheld in the last quarter of the prior year.

Employers must file also Form 940, annual return of federal unemployment (FUTA) taxes for the prior year.

State Reports on Unemployment taxes based upon state requirements.

Form W-2 is required to be furnished by employer to employees.
Form 1099 is required for any non-employee earning $ 600 dollars or more during any tax year.
Form W-2G is required to be furnished by payer to recipients on amounts withheld on certain gambling winnings.

Form 1098 must be furnished to Business recipients of more than $ 600 of interest on any mortgage.

Feb 15th
Individuals: Last day for filing W-4 by employees, who wish to claim exemption from withholding of income tax for current year.

Feb. 28th
Information returns Annual 1099 series returns (together with Form 1096) for paper filing or Form 4804 for magnetic media filings) must be filed with the IRS to report payments to receipts who received Form 1099 on January 31st as indicated above.

Business Receipts of more than $ 600 of interest from individual on any mortgage must file Form 1098 with IRS together with Form 1096.

Form W- 2 “A” Copies together with transmittal Form W-3 must be filed with the Social Security Administration.

Form W-2G for the prior year together with transmittal Form W-3 must be filed with the Internal Revenue Service.

Mar 15th
Corporation: Due date for Corporate income tax returns (Form 1120 or Form 1120A) for calendar year US Corporations or calendar year foreign corporations with offices in the US. Fiscal Year US corporations and foreign corporations with US office must file by the 15th day of the third month after the close of their tax year.

Due Date for income tax Returns for calendar year S Corporations (Form 1120S)

Mar 15
Last date for filing application (Form 7004) by calendar year corporations for automatic six-month extension to file their income tax return.

Last date for a calendar year corporation to file an amended income tax return (Form 1120X) for three years prior.

April 15th
Individuals: income tax and self-employment tax returns of individual for the prior year income tax returns and for calendar year decedents who died in the prior year. (Form 1040, Form 1040A or Form 1040EZ) Fiscal-year individuals must file returns or request for extension by the 15th day of the 4th month after the close of the tax year.

Last day for calendar year individuals to file application (Form 4868) for automatic four-month extension to file individual income tax returns.

Last day for individuals to file amended income tax returns (Form 1040X) for three years prior.

Date for Estimated Tax: using Form 8109, calendar year corporations pay 25% of estimated tax if requirements are met before April 1st. Fiscal year corporations are to make payments on the 15th day of the 4th, 6th, 9th and 12th months of the tax year.

Payment of the first installment of the estimated income taxes by calendar year individuals (other than farmers and fisherman) (Form 1040ES)

Last day for estates and trusts to file amended tax returns for three years prior.

Partnerships: Last day for filing income tax return (Form 1065) for calendar year 2004. Returns for fiscal year partnerships are due on the 15th day of the 4th month after the close of their tax year.

Last day for calendar year partnership to file for an amended return for three years prior.

April 30th
Employers Quarterly Report (Form 941) must be filed to report income tax withholding, FICA & Medicare taxes for the first quarter of the current year.

State Workforce Reports on employee wages due.

May 15th
Corporations requesting an extension of time to file Form 990 may file Form 7004 for an automatic six-month extension. Other entities must file form 2758 in time for it to be processed by the filing deadline to request a non-automatic extension.

State Franchise tax reports may be due in applicable states.

May 31st
Information Returns: Annual statement to the IRS regarding an IRA or SEP (Form 5498). Participants and IRS must be provided with IRA plan contribution information.

June 15Th
Individuals: Last day for non-resident alien individuals not subject to withholding to file income tax return for calendar year.

June 15th
Estimated Tax. Calendar year corporations must pay second installment.

Payment of second installment of estimated tax by individuals (other than farmers or fishermen), by trusts and by estates, certain residuary trusts in existence more than 2 years.

Nonresident aliens who have no wages subject to U S withholding must make first payment. (Form 1040 ESNR)

July 15th
Trusts: Last day for filing Federal Form 1041 for trusts that have obtained an automatic three-month extension.

Partnerships: Last day to file Federal Form 1065 for partnerships that obtained automatic three-month extension.

July 31st
Employers Tax of non-agricultural and non-household employees must file Form 941 to report income taxes withheld and FICA/Medicare taxes for the 2nd quarter
of the tax year.

Aug 15th
Individuals: Last day for filing Individual income tax returns by calendar year tax payers who obtained automatic four month filing extension.

State Employers reports also due at this time.

Sept 15th
Estimated tax: Payment of 3rd installment of estimated tax by calendar year corporations.

Payment of 3rd installment of estimated tax by individuals (other than farmers or fishermen), by trusts, and by estates and certain residuary trusts in existence more than 2 years.

Last day for filing income tax return by calendar year corporations that obtained automatic six month filing extension.

Oct 15th
Employers Quarterly Report (Form 941) must be filed to report income tax withholding, FICA & Medicare taxes for the 3rd quarter of the current year.

State Workforce Reports on employee wages due.

Last day for filing (1040) income tax return by calendar year individuals that was granted approval upon filing Form 2688 Application for additional Extension.

Dec 15th
Estimated Tax: payment of last installment of estimated tax by calendar year corporations.