|
December 2004 |
| |
 |
| December 10 |
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. |
| |
| |
|
|
December 15 |
Corporations.
Deposit the fourth installment of estimated income tax for 2004.
A worksheet, Form 1120-W, is available to help you estimate your
tax for the year. |
| |
|
| |
Social security, Medicare,
and withheld income tax - If the monthly deposit rule
applies, deposit the tax for payments in November.
|
| |
|
| |
Nonpayroll withholding
- If the monthly deposit rule applies, deposit the tax for
payments in November. |
| |
|
|
January 2005 |
| |
 |
|
All employers - Give
your employees their copies of Form W-2 for 2004 by January 31,
2005. |
| |
|
| January 2 |
Employers - Stop
advance payments of the earned income credit for any employee
who did not give you a new Form W-5 for 2005. |
| |
 |
|
January 12 |
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. |
| |
|
| January 15 |
Employers - Social
Security, Medicare and withheld income tax. If the monthly
deposit rule applies, deposit the tax for payments in December
2004. |
| |
|
| |
Individuals
- Make a payment of your estimated tax for 2004 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 2004 estimated tax. However, you do not
have to make this payment if you file your 2004 return (Form
1040) and pay any tax due by January 31, 2005. |
| |
|
| |
Employers - Nonpayroll
Withholding If the monthly deposit rule applies, deposit the
tax for payments in December 2004. |
| |
|
|
February 2005 |
| |
|
|
February 2 |
Employers
- Federal unemployment tax. File Form 940 (or 940-EZ) for 2004.
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. |
| |
|
| |
Employers
- Social security, Medicare, and withheld income tax. File Form
941 for the fourth quarter of 2004. 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. |
| |
|
| |
Employers
- Nonpayroll taxes. File Form 945 to report income tax withheld
for 2004 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. |
| |
|
| |
Employers - Give your
employees their copies of Form W-2 for 2004. |
| |
|
| |
Employers - Give
annual information statements to recipients of 1099 payments
made during 2004. |
| |
|
| |
Individuals - File
your income tax return (Form 1040) for 2004 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. |
| |
|
|
February 10 |
Employers
- Federal unemployment tax. File Form 940 (or 940-EZ) for 2004.
This due date applies only if you deposited the tax for the year
in full and on time. |
| |
|
| |
Employers
- Social security, Medicare, and withheld income tax. File Form
941 for the fourth quarter of 2004. This due date applies only
if you deposited the tax for the quarter in full and on time. |
| |
|
| |
Employers
- Nonpayroll taxes. File Form 945 to report income tax withheld
for 2004 on all nonpayroll items. This due date applies only if
you deposited the tax for the year in full and on time. |
| |
|
| |
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. |
| |
|
|
February 17 |
Employers
- Social security, Medicare, and withheld income tax. If the
monthly deposit rule applies, deposit the tax for payments in
January. |
| |
|
| |
Employers - Nonpayroll
withholding. If the monthly deposit rule applies, deposit the
tax for payments in January. |
| |
|
| |
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. |
| |
|
|
|
Employers
- Begin withholding income tax from the pay of any employee who
claimed exemption from withholding in 2004, but did not give you
a new Form W-4 to continue the exemption this year. |
| |
|
|
March 2005 |
| |
|
|
March 1 |
All
businesses - File information returns (Form 1099) for
certain payments you made during 2004. 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 2004 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.
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 will still be February 2. |
| |
|
| |
Employers
- File Form W-3, Transmittal of Wage and Tax Statements, along
with Copy A of all the Forms W-2 you issued for 2004.
If you file Forms W-2 electronically (not
by magnetic media), your due date for filing them with the SSA
will be extended to April 1. The due date for giving the
recipient these forms will still be January 31. |
| |
|
| 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. |
| |
|
| March 15 |
Employers - Nonpayroll
withholding. If the monthly deposit rule applies, deposit the
tax for payments in February. |
| |
|
| |
Employers
- Social security, Medicare, and withheld income tax. If the
monthly deposit rule applies, deposit the tax for payments in
February. |
| |
|
| |
Corporations
- File a 2004 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 2004 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. |
| |
|
| |
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. |
| |
|
| |
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 2005. If Form 2553 is filed late, S
treatment will begin with calendar year 2005. |
| |
|
| 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. |
| |
|
|
April 2005 |
| |
|
|
April 12 |
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.
|
| |
|
|
April 15 |
Individuals.
File an income tax return for 2004 (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 August 15. 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 August 15. |
| |
|
| |
Household
employers. If you paid cash wages of $1,300 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. |
| |
|
| |
Individuals.
If you are not paying your 2005 income tax through withholding
(or will not pay in enough tax during the year that way), pay
the first installment of your 2005 estimated tax. Use Form
1040-ES. |
| |
|
| |
Partnerships.
File a 2004 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 3-month extension of time to file
the return and provide Schedule K-1, file Form 8736. Then file
Form 1065 by July 15. If you need an additional 3-month
extension, file Form 8800. |
| |
|
| |
Electing large
partnerships. File a 2004 calendar year return (Form
1065-B). If you want an automatic 3-month extension of time to
file the return, file Form 8736. Then file Form 1065-B by July
15. If you need an additional 3-month extension, file Form 8800.
See March 15 for the due date for furnishing the Schedules K-1
to the partners. |
| |
|
| |
Corporations.
Deposit the first installment of estimated income tax for 2005.
A worksheet, Form 1120-W, is available to help you estimate your
tax for the year. |
| |
|
|
May 2005 |
| |
|
| |
|
| May 10 |
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. |
| |
|
| |
|
| |
|
|
June 2005 |
| |
|
| June 10 |
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. |
| |
|
| 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 15. If you want additional time to file
your return, file Form 4868 to obtain 2 additional months to
file. Then file Form 1040 by August 15. If you still need
additional time, file Form 2688 to request an additional 2
months as soon as possible so that your application can be acted
on before August 15.
However, if you are a participant in a
combat zone you may be able to further extend the filing
deadline. |
| |
|
| |
Individuals.
Make a payment of your 2005 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 2005. |
| |
|
| |
Corporations.
Deposit the second installment of estimated income tax for 2005.
A worksheet, Form 1120-W, is available to help you estimate your
tax for the year. |
| |
|
|
July 2005 |
| |
|
| July 12 |
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. |
| |
|
|
July 15 |
Partnerships.
File a 2004 calendar year return (Form 1065). This due date
applies only if you were given an automatic 3-month extension.
Provide each partner with a copy of Schedule K-1 (Form 1065) or
a substitute K-1. If you need an additional 3-month extension,
file Form 8800. |
| |
|
| |
Electing large
partnerships. File a 2004 calendar year return (Form
1065-B). This due date applies only if you were given an
automatic 3-month extension. If you need an additional 3-month
extension, file Form 8800. See March 15 for the due date for
furnishing the Schedules K-1 to the partners. |
| |
|
|
August 2005 |
| |
|
| August 10 |
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. |
| |
|
| August 16 |
Individuals. If you
have an automatic 4-month extension to file your income tax
return for 2004, file Form 1040, 1040A, or 1040EZ and pay any
tax, interest, and penalties due. If you need an additional
2-month extension, file Form 2688. |
| |
|
|
September 2005 |
| |
|
| September 10 |
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. |
| |
|
|
September 15 |
Individuals.
Make a payment of your 2005 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 2005. |
| |
|
| |
Corporations.
File a 2004 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. |
| |
|
| |
S
corporations. File a 2004 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. |
| |
|
| |
Corporations.
Deposit at least 80% of the third installment of estimated
income tax for 2005. The remaining 20% is due by October 1. A
worksheet, Form 1120-W, is available to help you make an
estimate of your tax for the year. |
| |
|
|
October 2005 |
| |
|
| October 1 |
Corporations. Deposit the remaining 20%
of the third installment of estimated income tax for 2005. At
least 80% of the third installment was due on September 15. |
| |
|
| 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. |
| |
|
| October 15 |
Individuals. File a
2004 income tax return and pay any tax due if you were given an
additional 2-month extension. |
| |
|
| |
Partnerships.
File a 2004 calendar year return (Form 1065). This due date
applies only if you were given an additional 3-month extension.
Provide each partner with a copy of Schedule K-1 (Form 1065) or
a substitute K-1. |
| |
|
| |
Electing large
partnerships. File a 2004 calendar year return (Form
1065-B). This due date applies only if you were given an
additional 3-month extension. See March 15 for the due date for
furnishing the Schedules K-1 to the partners. |
| |
|
|
November 2005 |
| |
|
| November 10 |
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. |
