DUE DATES:

INDIVIDUAL - FORM 1040
   Return due 15th day of 4th month after year end date
   Extended return due 6 months after original due date
PARTNERSHIPS - FORM 1065
   Return and K-1 due 15th day of 4th month after year end date
   Extended return due 5 months after original due date
CORPORATIONS /S CORPORATIONS - FORM 1120/1120s
   Return and K-1 due 15th day of 3RDmonth after year end date
   Extended return due 6 months after original due date
TRUSTS/ESTATES - FORM 1041
   Return and K-1 due 15th day of 4TH month after year end date
   Extended return due 5 months after original due date
NON-PROFITS - FORM 990
   Return due 15th day of 5TH month after year end date
   Extended return due 3 months after original due date
   Second extension can be filed and return due 3 months after
    original extended due date
EMPLOYER BENEFIT PLANS - FORM 5500
   Return due last day of 7th month after year end date
   Extended return due 3 months after original due date


MONTHLY CALENDAR OF EVENTS:

January 1 - New Year’s Day Holiday (Office Closed)
January 10 - Employees Who Work For Tips:
       If you receive $20 or more in tips during December, report them to your employer
       using Form 4070, Employee’s Report of Tips to Employer.
January 15:
   Employment Taxes: FIT & FICA Deposit due for Monthly Filers
   Individuals (Form 1040): Pay the 4th Installment of your estimated tax for the prior year
Farmers and fisherman: Pay estimated tax for the previous year using Form 1040-ES. If  
estimated tax is not paid by this date, taxpayer must file the tax return and pay any tax due
by  March 2nd to avoid an estimated tax penalty.
January 20 - Sales Tax: December monthly sales tax and 4th quarter sales tax due
January 31
    Employment Taxes: The following 3rd Quarter Reports are due
• Federal Unemployment Tax Deposit
• Form 941 (FICA and Federal Withholding Tax)
• Texas Workforce Commission Quarterly Report
    Form W-2 due to Employees
   Form 1099 due to Recipients

February 10 - Employees Who Work For Tips:
If you receive $20 or more in tips during January, report them to your employer using Form
4070, Employee’s Report of Tips to Employer.
February 15
   Employment Taxes: FIT & FICA Deposit due for Monthly Filers
February 20 - Sales Tax: January monthly sales tax due
February 28 -
File information returns, including Forms 1098, 1099 and W-2G for payments  made during
previous tax year.  File W-3 with Copy A of all Forms W-2 issued.

March 10 - Employees Who Work For Tips:
If you receive $20 or more in tips during February, report them to your employer using Form
4070, Employee’s Report of Tips to Employer.
March 15
   Employment Taxes: FIT & FICA Deposit due for Monthly Filers
  Corporations/S Corporations: File calendar Form 1120 or Form 1120S.
     For automatic 6-month extension, file Form 7004.
March 20 - Sales Tax: February monthly sales tax due
March 31 - Electronic filing of Forms 1097, 1098, 1099, 3921, 3922 and W-2G -
Due date for filing these forms if filing electronically

April 10 - Employees Who Work For Tips:
If you receive $20 or more in tips during March, report them to your employer using Form
4070, Employee’s Report of Tips to Employer.
April 15
   Employment Taxes: FIT & FICA Deposit due for Monthly Filers
  Individuals (Form 1040): File Form 1040, 1040A, or 1040EZ.
     For automatic 6-month extension file Form 4868.
     Pay the 1st installment of the current tax year estimated tax.
   Household Employers: File Schedule H with Form 1040 if you paid
      $1,800 or more to a household employee.
  Partnerships: File Form 1065.
     For automatic 5-month extension file Form 7004.
  Corporations: Deposit 1st installment of your current tax year estimated tax.
April 20 - Sales Tax: March monthly sales tax due and
     1st quarter sales tax due
April 30
    Employment Taxes: The following 1st Quarter Reports are due
• Federal Unemployment Tax Deposit
• Form 941 (FICA and Federal Withholding Tax)
• Texas Workforce Commission Quarterly Report

May 10 - Employees Who Work For Tips:
If you receive $20 or more in tips during April, report them to your employer using Form
4070, Employee’s Report of Tips to Employer.
May 15
   Employment Taxes: FIT & FICA Deposit due for Monthly Filers
May 20 - Sales Tax: April monthly sales tax due
May - Memorial Day Holiday (Office Closed)

June 10 - Employees Who Work For Tips:
If you receive $20 or more in tips during May, report them to your employer using Form
4070, Employee’s Report of Tips to Employer.
June 15
   Employment Taxes: FIT & FICA Deposit due for Monthly Filers
   Individuals (Form 1040): Pay the 2nd installment of current tax year estimated tax.
  Corporations: Deposit 2nd installment of the current tax year estimated tax.
June 20 - Sales Tax: May monthly sales tax due

July 4th - Fourth of July Holiday (Office Closed)
July 10 - Employees Who Work For Tips:
If you receive $20 or more in tips during June, report them to your employer using Form
4070, Employee’s Report of Tips to Employer.
July 15
   Employment Taxes: FIT & FICA Deposit due for Monthly Filers
July 20 - Sales Tax: June monthly sales tax due and 2nd quarter sales tax due
July 31
    Employment Taxes: The following 2nd Quarter Reports are due
• Federal Unemployment Tax Deposit
• Form 941 (FICA and Federal Withholding Tax)
• Texas Workforce Commission Quarterly Report
    Employee Benefit Plan:  File Form 5500 or 5500-EZ. For automatic 3-month
       extension File Form 5558.

August 10 - Employees Who Work For Tips:
If you receive $20 or more in tips during July, report them to your employer using Form
4070, Employee’s Report of Tips to Employer.
August 15
   Employment Taxes: FIT & FICA Deposit due for Monthly Filers
August 20 - Sales Tax: July monthly sales tax due

September - Labor Day Holiday (Office Closed)
September 10 - Employees Who Work For Tips:
If you receive $20 or more in tips during August, report them to your employer using Form
4070, Employee’s Report of Tips to Employer.
September 15
   Employment Taxes: FIT & FICA Deposit due for Monthly Filers
  Individuals (Form 1040): Pay the 3rd Installment of the current tax year estimated tax
   Partnerships: File Form 1065, if you timely requested a 5-month extension
  Corporations/S Corporations: File calendar year Form 1120 or Form 1120S,
     if you timely requested a 6-month extension.
     Deposit 3rd installment of your current tax year Form 1120 estimated tax
September 20 - Sales Tax: August monthly sales tax due

October 10 - Employees Who Work For Tips:
If you receive $20 or more in tips during September, report them to your employer using
Form 4070, Employee’s Report of Tips to Employer.
October 15
    Employment Taxes: FIT & FICA Deposit due for Monthly Filers
    Individuals (Form 1040): File Form 1040, 1040A or 1040EZ if you timely requested
    a 6-month extension.
    Electing Large Partnerships: File Form 1065, if you timely requested a 6-month extension.
    Employee Benefit Plans: File Form 5500, if you timely requested an extension on Form
5558.
October 20 - Sales Tax: September monthly sales tax and 3rd quarter sales tax due
October 31
    Employment Taxes: The following 3rd Quarter Reports are due
• Federal Unemployment Tax Deposit
• Form 941 (FICA and Federal Withholding Tax)
• Texas Workforce Commission Quarterly Report

November 10 - Employees Who Work For Tips:
       If you receive $20 or more in tips during October, report them to your employer
       using Form 4070, Employee’s Report of Tips to Employer.
November 15 - Employment Taxes: FIT & FICA Deposit due for Monthly Filers
November 20 - Sales Tax: October monthly sales tax due
November - Thanksgiving Holidays (Office Closed)

December 10 - Employees Who Work For Tips:
       If you receive $20 or more in tips during November, report them to your employer
       using Form 4070, Employee’s Report of Tips to Employer.
December 15
  Employment Taxes: FIT & FICA Deposit due for Monthly Filers
  Corporations: Deposit 4th installment of current tax year Form 1120 estimated tax.
December 20 - Sales Tax: November monthly sales tax due
December 24 & 25 - Christmas Holidays (Office Closed)
December 31 - New Year's Eve Holiday (Office Closed)