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 / S CORPORATIONS – FORM 1120S
Return and K-1 due 15th day of 3rd month after year end date.
Extended return due 6 months after original due date
CORPORATIONS – FORM 1120
Return due 15th day of 4th month after year end date.
Extended return due 5 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 the 30th day of the 5th month after original due date
NON-PROFITS – FORM 990
Return due 15th day of the 5th month after year end date.
Extended return due 6 months after original 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
Partnerships/S Corporations: File calendar Form 1065 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.
Corporations: File calendar Form 1120.
For automatic 6-month extension, file Form 7004.
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/S Corporations: File Form 1065 or Form 1120S if you timely requested a 6-month extension
Corporations: File Form 1120 if you timely requested a 5-month extension
September 30
Trusts/Estates: File Form 1041 if you timely requested an extension.

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)

HELPFUL LINKS

Federal Government
–  Immigration and Naturalization Service
–  Internal Revenue Service
–  Government Accountability Office
–  Office of Management and Budget
–  Social Security Administration

Texas State Government
–  Texas Comptroller of Public Accounts
–  Texas Secretary of State
–  Texas Workforce Commission
–  Texas New Hire
–  TexasOnline