| 11C |
63 |
Occupational Tax and Registration Return Wagering |
July 1st through June 30th |
Date business commences and yearly thereafter July 1st. |
| 706 |
52 |
Estate Tax |
|
Nine months after the exact date of death. |
| 709 |
51 |
Gift Tax |
Calendar Year |
15th day of the 4th month following the end of the taxable year (April 15th). |
| 720 |
03 |
Excise Tax for all types |
Quarterly |
Last day of the month following the end of the quarter. |
| 730 |
64 |
Tax on Wagering |
Monthly |
Last day of the month following the month in which the earned income becomes taxable. |
| 940 |
10 |
Federal Unemployment Taxes (FUTA) |
Calendar Year |
Last day of the month following the end of the calendar year (January 31st). |
| 941 |
01 |
Withholding and FICA Taxes for Employers |
Quarterly |
Last day of the month following the end of the quarter (April 30th, July 31st, October 31st or January 31st). |
| 943 |
11 |
Employer's Annual Federal Tax Return for Agricultural Employees |
Calendar Year |
Last day of the month following the end of the calendar year (January 31st). If made timely full paid deposits, then due February
11.
|
| 944 |
14 |
Employer's Annual Federal Tax Return (if instructed by IRS) |
Calendar Year |
Last day of the month following the end of the calendar year (January 31st). If made timely full paid deposits, then have
10 extra days.
|
| 945 |
16 |
Annual Return of Withheld Federal Income Tax |
Calendar Year |
Last day of the month following the end of the calendar year (January 31st). If made timely full paid deposits, then due February
11.
|
| 990 |
67 |
Exempt Organization |
Calendar Year or Fiscal Year |
15th day of the 5th month following the end of the taxable year (calendar year - May 15th). |
| 990PF |
44 |
Private Foundation or section 4947(a)(1) Non-exempt Charitable Trust |
Calendar Year or Fiscal Year |
15th day of the 5th month following the end of the taxable year (calendar year - May 15th). |
| 990T |
34 |
Exempt Organization - Pension Plans per section 401(a), IRA's and Scholarships |
Calendar Year or Fiscal Year |
15th day of the 4th month following the end of the taxable year (calendar year - April 15th). |
| |
|
Exempt Organization- All other Businesses |
Calendar Year or Fiscal Year |
15th day of the 5th month following the end of the taxable year (calendar year - May 15th). |
| 1040 |
30 |
Individual Income Tax |
Calendar Year or Fiscal Year |
15th day of the 4th month following the end of the taxable year (calendar year - April 15th). |
| 1040C |
30 |
U.S. Departing Alien-Individual Income Tax |
Prior to Departure |
15th day of the 4th month following the end of the taxable year (calendar year - April 15th). |
| 1041 |
05 |
Income Tax for Estates and Trusts |
Calendar Year or Fiscal Year |
15th day of the 4th month following the end of the taxable year (calendar year - April 15th). |
| 1041-A |
36 |
Information Return - Trust Accumulation of Charitable Amounts |
Calendar Year |
15th day of the 4th month following the end of the taxable year (calendar year - April 15th). |
| 1042 |
12 |
Withholding Tax on Foreign Persons |
Calendar Year |
15th day of the 3rd month following the end of the taxable year (calendar year - March 15th). |
| 1042-S |
12 |
Foreign Person's U.S. Source Income Subject to Withholding |
Calendar Year |
15th day of the 3rd month following the end of the taxable year (calendar year - March 15th). |
| 1065 |
06 |
Partnership Income |
Calendar Year or Fiscal Year |
15th day of the 4th month following the end of the taxable year (calendar year - April 15th). If books and records are outside
of US, then there is an automatic 2 month extension.
|
| 1120 |
02 |
Corporation Income Tax |
Calendar Year or Fiscal Year |
15th day of the 3rd month following the end of the taxable year (calendar year - March 15th). |
| 1120C |
33 |
US Income Tax Return for Cooperative Associations (Replaces 990C) |
Calendar Year or Fiscal Year |
15th day of the 9th month following the end of the taxable year (calendar year - September 15th). |
| 2290 |
60 |
Heavy Vehicle Use Tax |
July 1st through June 30th |
Last day of the month following the first month of the taxable year (August 31st). |
| |
|
|
First Use, or when first determined that vehicle will exceed 5,000 miles (7,500 for agricultural vehicles) |
Last day of the month following the month of the first taxable use (vehicle first used in February - return due March 31st). |
| 4720 |
50 |
Certain Excise Taxes under Chapters 41 and 42 of the Internal Revenue Code |
Calendar Year or Fiscal Year |
15th day of the 5th month following the end of the taxable year (calendar year - May 15th). Or by due date of organization's
990-PF, 990, 990-EZ, or 5227.
|
| 5227 |
37 |
Split-Interest Trust Information |
Calendar Year |
15th day of the 4th month following the end of the taxable year (calendar year - April 15th). |
| CT-1 |
09 |
Railroad Retirement Tax |
Calendar Year |
Last day of the 2nd month following the end of the taxable year (February 28th or 29th). |
