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2015 Important Tax Dates

A new year brings new and important tax dates for individuals and businesses. See the important dates below or access publication 509 directly from the IRS here.

March 2nd

– File Form 1096 with information returns, including Forms 1098, 1099 and W-2G for payments made during 2014.

– File Form W-3 with Copy A of all Forms W-2 issued for 2014.

– Farmers and fishermen: File Form 1040 and pay any tax due. However, you have until Apr 15 to file if you paid your 2014 estimated tax payments by Jan 15, 2015.

March 15th

– Corporations: File Form 1120 for calendar year and pay any tax due. For automatic 6-month extension, file Form 7004 and deposit estimated tax.

– S Corporations: File Form 1120S for calendar year and pay any tax due. Furnish a copy of Sch. K-1 to each shareholder. File Form 2553 to elect S Corporation status beginning with calendar year 2015.

– Electing Large Partnerships: Furnish Sch. K-1 (Form 1065-B) to each partner.

March 31st

– Electronically file Forms W-2, W-2G, 1098, 1099, 8027


April 15th

– payments are due for 2014 tax returns previously e-filed

              (To avoid interest charges, full payment is due even if filing an extension.)

– 2014 tax returns or extensions must be filed.

– 1st estimated payment

– Individuals: File Form 1040, 1040A, or 1040EZ. For automatic 6-month extension file Form 4868 and deposit estimated tax. Pay the first installment of 2015 estimated tax.

– Partnerships: File Form 1065 and furnish a copy of Sch. K-1 to each partner.

– Electing Large Partnerships: File Form 1065-B calendar year return.

– Household Employers: File Sch. H with Form 1040 if you paid $1,900 or more to a household employee.

– Corporations: Deposit the first installment of your 2015 estimated tax.

April 30th

– Employers: File Form 941 for the first quarter

– Deposit FUTA tax owed through Mar if more than $500.

May 11th

File Form 941 for the first quarter if you timely deposited all required payments.

June 15th

– 2nd estimated payment

– Individuals living outside the U.S.: File Form 1040

– Individuals: Pay the second installment of the 2015 estimated tax

– Corporations: Deposit the second installment of your 2015 estimated tax

July 31st

Deposit FUTA owed through June if more than $500.

– File Form 941 for the second quarter.

– File Form 5500 or 5500-EZ for calendar year 2014 employee benefit plan

August 10th

File Form 941 for the second quarter if you timely deposited all payments.

Sept 15th

– 3rd estimated payment

– Individuals: Pay the third installment of your 2015 estimated tax.

– Partnerships: File Form 1065 if you timely requested a 5-month extension.

– Corporations: File calendar year Form 1120 or 1120s if you timely requested a 6-month extension.

– Corporations: Deposit the third installment of your 2015 estimated tax.

October 15th

– Individuals: File Form 1040, 1040A, or 1040EZ if you timely requested a 6-month extension

– Electing Large Partnerships: File Form 1065-B if you timely requested a 6-month extension.

– File Form 5500 if you timely requested an extension on Form 5558

November 2nd

– File Form 941 for the third quarter

– Deposit FUTA owed through Sep if more than $500

November 10th

– File Form 941 for the third quarter if you timely deposited all required payments.

December 15th

– Corporations: Deposit the fourth installment of your 2015 estimated tax.

Jan  15th

– 4th estimated payment