2011 Calendar of Events

 

Due Dates for Fiscal Year Ends

Trusts/Estates              Return and Schedule K-1 Due 15th Day of 4th Month After Year Form 1041                     End Date;

                                       Extension Due 6 Months After Original Due Date

Partnerships                 Return and Schedule K-1Due 15th Day of 4th Month After Year-Form 1065                     End Date;

                                       Extension Due 6 Months After Original Due Date

 

(S)Corporations            Return and K-1 Statements Due 15th Day of 3rd Month

Form 1120/1120S          After Year End Date;

                                        Extension Due 6 Months After Original Due Date

 

Non-Profits                    Due 15th Day of 5th Month After Year End Date;

Form 990                        Extended Return Due 3 Months After Original Due Date;

Employee Benefit        Due Last Day of 7th Month After Plan Year-End Date

Plans – Form 5500

January 10

Employees Who Work For Tips: If you received $20 or more in tips during December, report them to your employer using Form 4070, Employee’s Report of Tips to Employer

January 18

Employment Taxes: FIT & FICA Deposit Due for Monthly Filers

Individual; Estate/Trust; Farmers/Fishermen: 2010 Estimated Tax, 4th Installment Due

Employees Wishing to Claim Exemption from Withholding for 2010: Deadline for Filing 2011 Form W-4

January 31

Individuals & Estates/Trusts Who Owed but Did Not Pay Estimated Tax Installment on January 17: Deadline for Filing 2010 Tax Return and Payment of Taxes Due to Avoid Penalties on Installment Payment

Employment Taxes: Deadline for Filing the Following 4th Quarter 2010 Reports:

       Form 941 (FICA and Federal Withholding Tax)

       Form 940 Federal Unemployment Tax

       Texas Workforce Commission Quarterly Report

       Agricultural Employers Only - Form 943 (FICA and Federal Withholding Tax)

Form W-2 Due to Employee’s

Form 1099 Due to Recipients

February 10

Employees Who Work For Tips: If you received $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

Individuals Claiming Exemption from Withholding: Deadline to File New Form W-4 to Continue Exemption from Withholding for 2010.

February 28

Employment Taxes:

     *2010 Form W-3 with W-2s, Copy A, Due to Social Security Administration

      (or Request Extension)

     *2010 Form 1096 with Form 1099, Copy A, Due to IRS (or Request Extension)

     *2010 Form 8027 to Report Tip Income Due to IRS

 Electronic Filers see April 2 Due Date for the 3 Reports Listed Above

February 28

Farmers/Fishermen Who Owed but Did Not Pay Estimated Tax Installment on

January 15: Deadline for Filing 2010 Tax Return and Payment of Taxes Due to Avoid Penalties on Installment Payment

March 10

Employees Who Work For Tips: If you received $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 (Calendar Year End Date): Deadline for Filing Form 1120 Corporate Tax Return (or Request Extension)

S Corporation (Calendar Year End Date): Deadline for Filing Form 1120S S-Corporation Tax Return (or Request Extension).  Schedule K-1 Due to Shareholders. 

S Corporation Election: Deadline for Filing Form 2553, Election by a Small Business Corporation, Application for S Corporation for 2011.

Electing Large Partnership: Schedule K-1 Due to Partners

March 31

Electronic Filers: Due Date to File Form W-3/W-2, Form 1098,1099 and Form W-2G.

See February 28 Due Date Details

April 11

Employees Who Work For Tips: If you received $20 or more in tips during March,

report them to your employer using Form 4070, Employee’s Report of Tips to Employer

April 18

NOTE:  EXTENSIONS ON TAX RETURNS DUE APRIL 18 ARE AUTOMATICALLY GOOD FOR 6 MONTHS.  THERE WILL BE NO REQUIREMENT TO FILE A 2ND EXTENSION.

Employment Taxes: FIT & FICA Deposit Due for Monthly Filers

Individuals:  Deadline for Filing Form 1040 Tax Return* (or Request Extension); 2010 Estimated Tax, 1st Installment Due; Contributions to IRA for 2010 Must be Made by This Date

*US Citizens/Residents living or working or on military duty outside the U.S. and Puerto Rico have until June 15 to file Individual Tax Returns.

Estate/Trust:  Deadline for Filing Form 1041 Tax Return (or Request Extension); 2011 Estimated Tax, 1st Installment Due

Partnerships: Deadline for Filing Form 1065 Tax Return (or Request Extension); Schedule K-1 Due to Partners

Corporation:  2011 Estimated Tax, 1st Installment Due

April 30

Employment Taxes:  1st Qtr Texas Workforce Commission Quarterly Report Due

Employment Taxes: The Following 1st Qtr Reports Are Due

     *Form 940 Federal Unemployment Tax Deposit

     *Form 941 FICA and Federal Withholding Tax

May 10

Employees Who Work For Tips: If you received $20 or more in tips during April,

report them to your employer using Form 4070, Employee’s Report of Tips to Employer

May 16

Franchise Tax Reports Due (or Request Extension)

Employment Taxes: FIT & FICA Deposit Due for Monthly Filers

Exempt Organizations (Calendar Year-End): Deadline for Filing Tax Return, Form 990 (or Request Extension)

May 28

MEMORIAL DAY HOLIDAY – Office Closed

June 10

Employees Who Work For Tips: If you received $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

Corporation: Deadline for Filing 3/31 Year-End Corporate Tax Return (or Request Extension); 2011 Estimated Tax, 2nd Installment Due

Individual: Deadline for Filing Form 1040 for U.S. Citizens/Residents living or working or on military duty outside the U.S. and Puerto Rico (or Request Second Extension); 2011 Estimated Tax, 2nd Installment Due.

Estate/Trust: Estimated Tax, 2nd Installment Due

July 5

JULY 4TH HOLIDAY – Office Closed

July 11

Employees Who Work For Tips: If you received $20 or more in tips during June,

report them to your employer using Form 4070, Employee’s Report of Tips to Employer

July 12

Employment Taxes: FIT & FICA Deposit Due for Monthly Filers

Estate/Trust; Partnership: Deadline for Filing Extended Estate/Trust and Partnership Returns (or Request Second Extension)

July 29

Employment Taxes: The Following 2nd Qtr Reports Are Due

     *Federal Unemployment Tax Deposit

     *Form 941 (FICA and Federal Withholding Tax)

     *Texas Workforce Commission Quarterly Report

Employee Benefit Plans: Deadline for Filing Form 5500, Employee Benefit Plan Tax Return (or Request Extension)

August 10

Employees Who Work For Tips: If you received $20 or more in tips during July,

report them to your employer using Form 4070, Employee’s Report of Tips to Employer

August 13

Employment Taxes: FIT & FICA Deposit Due for Monthly Filers

September 6

LABOR DAY HOLIDAY – Office Closed

September 12

Employees Who Work For Tips: If you received $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

Individual; Estate/Trust; Corporation: Estimated Tax, 3rd Installment Due

Corporation: Deadline for Filing 6/30 Year-End Tax Return (or Request Extension); Deadline for Filing Extended Calendar Year-End Form 1120/1120S Tax Returns

October 11

Employees Who Work For Tips: If you received $20 or more in tips during September,

report them to your employer using Form 4070, Employee’s Report of Tips to Employer

October 17

Employment Taxes: FIT & FICA Deposit Due for Monthly Filers

Individual; Partnership: Deadline for Filing Extended Tax Returns

October 31

Employment Taxes: The Following 3rd Qtr 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 received $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 25, 26

THANKSGIVING HOLIDAYS – Office Closed

December 12

Employment Taxes: FIT & FICA Deposit Due for Monthly Filers

Corporation: Deadline for Filing 9/30 Year-End Tax Return (or Request Extension)

                       Deadline for Filing Extended 3/31 Year-End Tax Return (or Request

                       2nd Extension)

                       Estimated Tax, 4th Installment Due (Corp. Only)

December 23 & 24

CHRISTMAS HOLIDAYS – Office Closed

December 31

NEW YEAR’S EVE HOLIDAY – Office Closed

Keogh Plans Must be Established for Contributions to be Deductible on 2011 Returns

January 15, 2012

Individual; Estate/Trust: 2011 Estimated Tax, 4th Installment Due

 

Last Revised: February 7, 2011