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Important
Deadlines
No One Ever Intends
to Forget a Deadline...
Important Tax Return Due Dates (Year 2006)
Oct.
15, 2005 - Employer's Taxes. Employers of nonagricultural and nonhousehold employees must file return on Form
941 to report income tax withholding and FICA taxes for the third quarter of 2005.
Dec. 15, 2005 - Estimated Tax. Payment of
last installment of 2005 estimated tax by calendar-year corporations.
Jan. 15, 2006- Estimated Tax. Final installment
of 2005 estimated tax by individuals, trusts and estates and certain residuary trusts in existence more than two
years.
Jan.
31-Withholding: Employees' statements (Form W-2 and Form 1099s) for amounts withheld in 2005 to be furnished
by employer to employees.
Feb.
15th- Individuals: Last day for filing Form W-4 by employees who wish to claim exemption from withholding of
income tax for 2005.
Feb.
28th-Information Returns: Annual 1099 series returns (together with transmittal Form 1096 for paper filings
or Form 4804 for magnetic media filings) must be filed with the IRS to Report payments to recipients who received
Form 1099 on January 31, as indicated above.
Mar.
15th-Corporations: Due date of 2005 income tax returns (Form 1120 or Form 1120-A) for calendar-year U.S. corporations
or calendar-year foreign corporations with offices in the U.S. Fiscal-year U.S. corporations and foreign corporations
with a U.S. office must file by the 15th day of the 3rd month following the close of the tax year.
Apr.
15th-Individuals: Income tax and self-employment tax returns of individuals for calendar year 2005 and income
tax returns of calendar-year decedents who dies in 2005. (Form 1040, Form 1040A, or Form 1040EZ.) Fiscal-year individuals
must file returns or requests for extension by the 15th day of the 4th month after close of the tax year.
May
15th-Exempt Organizations: Annual information return (Form 990) for 2005 by calendar-year organizations exempt
of claiming exemption from tax under Code Sec. 501or Code Sec. 4947(a)(1). Fiscal-year organizations must file
by 15th day of 5th month after close of the tax year.
Send E-mail to info@abbottcpa.com with questions
or comments about this web site.
Copyright © 2002 Abbott and Associates, Inc.
Last modified: November 18, 2005
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