| Important Dates The
following Tax Calendar shows the due dates for filing tax returns and reporting
tax information. Generally, if the due date falls on a Saturday,
Sunday or legal holiday, the due date is the next business day.
However, we recommend using the standard dates listed below to be on
the safe side.
While these due dates
are generally applicable, certain tax circumstances and specific situations
may result in modification of these dates. Accordingly, if in doubt, you
should verify the due date with your tax advisor.
Tax Calendar
|
JANUARY |
| 10th |
Report tip income for December, if $20 or more, to your employer (use Form
4070). |
| 15th |
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 (March 1, 2006 for farmers and fishermen). |
| 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 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. |
| 31st |
If you’re an employer, report income tax withholding and FICA taxes
for the last quarter of 2005 (use Form 941) and file annual return of federal
unemployment taxes (use Form 940 or 940-EZ). If taxes are fully deposited on time,
filings can be deferred to February 10. |
|
FEBRUARY |
| 10th |
Report tip income for January, if $20 or more, to your employer (use Form
4070). |
| 10th |
File deferred Forms 940, 941 (See January 31) |
| 15th
|
File Form W-4 to claim exemption from withholding. |
| 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 (copies A) 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 or fisherman). |
| 10th
|
Report tip income for February, if $20 or more, to your employer (use Form
4070). |
| 15th
|
File calendar year corporate returns (use Form 1120, 1120-A or 1120S) or
file for an automatic six-month extension (use Form 7004). |
| 31st |
Electronic filers file Forms W-2 and 1099. |
|
APRIL |
| 10th
|
Report tip income for March, if $20 or more, to your employer (use Form
4070). |
| 15th
|
File your personal tax return (Form 1040, Form 1040A or 1040EZ) or file
for an automatic six-month extension (use Form 4868). |
| 15th |
Household
employers who paid wages of $1,500 or more in 2005 file Schedule H (Form
1040). |
| 15th
|
File income tax returns for calendar-year partnerships (use Form 1065) or
request an automatic six-month extension (use Form 7004). |
| 15th
|
File income tax returns for calendar year trusts and estates (use Form 1041) or file for
an automatic six-month extension (use Form 7004). |
| 15th
|
Pay the first estimated tax payment for individuals (use Form 1040-ES). |
| 15th
|
Deposit the first estimated tax payment for calendar year corporations. |
| 30th
|
If you're an employer, report income tax withholding and FICA taxes for
the first quarter of 2006 (use 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 (use Form
4070). |
| 10th |
File deferred Form 941 (see April 30) |
| 15th
|
Due date for information returns of calendar year exempt organizations (Forms
990, 990-EZ, 990-PF and 990-T). |
|
JUNE |
| 10th
|
Report tip income for May, if $20 or more, to your employer (use Form 4070). |
| 15th
|
File your individual tax return if you were living outside of the United
States, or file for a four-month extension (use Form 4868). |
| 15th
|
Pay the second estimated tax payment for individuals (use Form 1040-ES). |
| 15th
|
Deposit the second estimated tax payment for calendar year corporations. |
|
JULY |
| 10th
|
Report tip income for June, if $20 or more, to your employer (use Form 4070). |
| 31st
|
File 2005 information returns of calendar-year retirement plans such as Keogh
plans (Form 5500, 5500EZ). |
| 31st
|
If you’re an employer, report income tax withholding and FICA taxes
for the second quarter of 2006 (use 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 (use Form 4070).
File deferred Form 941 (see July 31). |
|
SEPTEMBER |
| 10th
|
Report tip income for August, if $20 or more, to your employer (use Form
4070). |
| 15th |
Pay
the third estimated tax payment for individuals (use Form 1040-ES). |
| 15th
|
Deposit the third estimated tax payment for calendar year corporations. |
| 15th
|
File extended calendar-year corporation returns (use Form 1120, 1120-A or
1120S). |
|
OCTOBER |
| 10th
|
Report tip income for September, if $20 or more, to your employer (use Form
4070). |
| 15th |
File extended individual tax return (use Form 1040). |
| 15th |
File extended calendar-year partnership return (use Form 1065) or
extended trust or estate income tax return (use
Form 1041). |
| 31st
|
If you're an employer, report income tax withholding and FICA taxes for
the third quarter of 2006 (use 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 (use Form
4070). |
| 10th |
File deferred Form 941 (see October 31) |
|
DECEMBER |
| 10th
|
Report tip income for November, if $20 or more, to your employer (use Form
4070). |
| 15th
|
Pay the fourth estimated tax payment (for calendar-year corporations). |
Download Tax Calendar
DISCLOSURE:
Jeff Adelstone is a registered representative registered
to transact business with clients in Arizona, California,
Colorado, Missouri, New York, Oklahoma, Pennsylvania,
Texas, Virginia, and Washington. Jeff is advisory licensed
in the following states: Arizona, Florida, New York,
Oklahoma, Pennsylvania, Virginia and Washington. Jeff is also an insurance
agent licensed in Arizona, Massachusetts, Pennsylvania,
and Texas. If you are not a resident of the states noted
above, all investment-related information on this site is
for informational purposes only and does not constitute a
solicitation or offer to sell securities or insurance
services over the internet. Securities offered through H.D.
Vest Investment ServicesSM,
Member: SIPC, Advisory Services offered through H.D. Vest
Advisory ServicesSM
non-bank subsidiaries of Wells Fargo & Company, 6333 North
State Highway 161, Fourth Floor, Irving, TX 75038,
972-870-6000.
Investments & Insurance Products:
Are not insured by the FDIC or any federal government
agency. Are not deposits of or guaranteed by the bank or
any bank affiliate. May lose value.
The AFS Tax & Planning Group and Adelstone Financial
Network, Inc. are not registered broker/dealers and are
not affiliated with H.D. Vest Financial Services. |
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