Becky
VIP Member
- Joined
- Aug 26, 2011
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General
April 11
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 18
Individuals: File a 2015 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you are a resident of Massachusetts or Maine, Patriots' Day (April 18) delays the due date for filing your income tax return until April 19. If you want an automatic 6 month extension of time to file the return, file Form 4868. For more information, see Form 4868. Then, file Form 1040, 1040A, or 1040EZ by October 17.
Individuals: If you aren't paying your 2016 income tax through withholding (or won't pay in enough tax during the year that way), pay the first installment of your 2016 estimated tax. Use Form 1040ES. For more information, see Pub. 505.
Household employers: If you paid cash wages of $1,900 or more in 2015 to a household employee, you must file Schedule H (Form 1040), Household Employment Taxes. If you are required to file a federal income tax return (Form 1040), file Schedule H (Form 1040), Household Employment Taxes, with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2014 or 2015 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Pub. 926.
Partnerships: File a 2015 calendar year return (Form 1065). Provide each partner with a copy of their Schedule K1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., or substitute Schedule K1 (Form 1065). To request an automatic 5 month extension of time to file the return, file Form 7004. Then file the return and provide each partner with a copy of their final or amended (if required) Schedule K1 (Form 1065) by September 15.
Electing large partnerships: File a 2015 calendar year return (Form 1065B). See March 15 for the due date for furnishing Schedules K1 or substitute Schedules K1 to the partners. To request an automatic 6 month extension of time to file the return, file Form 7004. Then file the return and provide each partner with a copy of their amended (if required) Schedule K1 (Form 1065B) by October 17.
Corporations: Deposit the first installment of estimated income tax for 2016. A worksheet, Form 1120W, is available to help you estimate your tax for the year.
Employers
April 18
Social security, Medicare, and withheld income tax: If the monthly deposit rule applies, deposit the tax for payments in March.
Nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in March.
Household employers: If you paid cash wages of $1,900 or more in 2015 to a household employee, you must file Schedule H (Form 1040). If you are required to file a federal income tax return (Form 1040), file Schedule H (Form 1040) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2014 or 2015 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Pub. 926.
Excise
April 12
Communications and air transportation taxes under the alternative method: Deposit the tax included in amounts billed or tickets sold during the first 15 days of March.
April 14
Regular method taxes: Deposit the tax for the last 16 days of March.
April 27
Communications and air transportation taxes under the alternative method: Deposit the tax included in amounts billed or tickets sold during the last 16 days of March.
April 29
Regular method taxes: Deposit the tax for the first 15 days of April.
______________________________________
The above information applies for Calendar Year taxpayers, and was taken from the IRS Tax Calendar for 2016, which can be found here: Publication 509: Tax Calendar 2016
The above list is a general overview and does not necessarily constitute a complete and accurate picture of your / your client's tax obligations for April. Care should be taken to ensure all deadlines are correctly adhered to.
April 11
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 18
Individuals: File a 2015 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you are a resident of Massachusetts or Maine, Patriots' Day (April 18) delays the due date for filing your income tax return until April 19. If you want an automatic 6 month extension of time to file the return, file Form 4868. For more information, see Form 4868. Then, file Form 1040, 1040A, or 1040EZ by October 17.
Individuals: If you aren't paying your 2016 income tax through withholding (or won't pay in enough tax during the year that way), pay the first installment of your 2016 estimated tax. Use Form 1040ES. For more information, see Pub. 505.
Household employers: If you paid cash wages of $1,900 or more in 2015 to a household employee, you must file Schedule H (Form 1040), Household Employment Taxes. If you are required to file a federal income tax return (Form 1040), file Schedule H (Form 1040), Household Employment Taxes, with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2014 or 2015 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Pub. 926.
Partnerships: File a 2015 calendar year return (Form 1065). Provide each partner with a copy of their Schedule K1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., or substitute Schedule K1 (Form 1065). To request an automatic 5 month extension of time to file the return, file Form 7004. Then file the return and provide each partner with a copy of their final or amended (if required) Schedule K1 (Form 1065) by September 15.
Electing large partnerships: File a 2015 calendar year return (Form 1065B). See March 15 for the due date for furnishing Schedules K1 or substitute Schedules K1 to the partners. To request an automatic 6 month extension of time to file the return, file Form 7004. Then file the return and provide each partner with a copy of their amended (if required) Schedule K1 (Form 1065B) by October 17.
Corporations: Deposit the first installment of estimated income tax for 2016. A worksheet, Form 1120W, is available to help you estimate your tax for the year.
Employers
April 18
Social security, Medicare, and withheld income tax: If the monthly deposit rule applies, deposit the tax for payments in March.
Nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments in March.
Household employers: If you paid cash wages of $1,900 or more in 2015 to a household employee, you must file Schedule H (Form 1040). If you are required to file a federal income tax return (Form 1040), file Schedule H (Form 1040) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2014 or 2015 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Pub. 926.
Excise
April 12
Communications and air transportation taxes under the alternative method: Deposit the tax included in amounts billed or tickets sold during the first 15 days of March.
April 14
Regular method taxes: Deposit the tax for the last 16 days of March.
April 27
Communications and air transportation taxes under the alternative method: Deposit the tax included in amounts billed or tickets sold during the last 16 days of March.
April 29
Regular method taxes: Deposit the tax for the first 15 days of April.
______________________________________
The above information applies for Calendar Year taxpayers, and was taken from the IRS Tax Calendar for 2016, which can be found here: Publication 509: Tax Calendar 2016
The above list is a general overview and does not necessarily constitute a complete and accurate picture of your / your client's tax obligations for April. Care should be taken to ensure all deadlines are correctly adhered to.
