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Tax Due Dates
| December | |
|---|---|
| December 10 | Employees who work for tips. If you received $20 or more in tips during November, report them to your employer. You can use Form 4070. |
| December 15 | Corporations. Deposit the fourth installment of estimated
income tax for 2006. A worksheet, Form 1120-W, is available
to help you estimate your tax for the year. Social security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments in November. Nonpayroll withholding - If the monthly deposit rule applies, deposit the tax for payments in November. |
| January | |
| All employers - Give your employees their copies of Form W-2 for 2006 by January 31, 2007. | |
| January 2 | Employers - Stop advance payments of the earned income credit for any employee who did not give you a new Form W-5 for 2007. |
| January 10 | Employees who work for tips - If you received $20 or more in tips during December, report them to your employer. You can use Form 4070, Employee's Report of Tips to Employer. |
| January 15 | Individuals - Make a payment of your estimated tax for 2006
if you did not pay your income tax for the year through withholding
(or did not pay in enough tax that way). Use Form 1040-ES.
This is the final installment date for 2006 estimated tax.
However, you do not have to make this payment if you file
your 2006 return (Form 1040) and pay any tax due by January
31, 2007. Employers - Nonpayroll Withholding If the monthly deposit rule applies, deposit the tax for payments in December 2006. |
| January 31 | Employers - Federal unemployment tax. File Form 940 (or
940-EZ) for 2006. If your undeposited tax is $100 or less,
you can either pay it with your return or deposit it. If it
is more than $100, you must deposit it. However, if you already
deposited the tax for the year in full and on time, you have
until February 10 to file the return. Employers - Social security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2006. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until February 10 to file the return. Employers - Nonpayroll taxes. File Form 945 to report income tax withheld for 2006 on all nonpayroll items, including backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal members. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the year in full and on time, you have until February 10 to file the return. Employers - Give your employees their copies of Form W-2 for 2006. Employers - Give annual information statements to recipients of 1099 payments made during 2006. Individuals - File your income tax return (Form 1040) for 2006 if you did not pay your last installment of estimated tax by January 15. Filing your return and paying any tax due by January 31 prevents any penalty for late payment of last installment. |
| February | |
| February 10 | Employers - Federal unemployment tax. File Form 940 (or
940-EZ) for 2006. This due date applies only if you deposited
the tax for the year in full and on time. Employers - Social security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2006. This due date applies only if you deposited the tax for the quarter in full and on time. Employers - Nonpayroll taxes. File Form 945 to report income tax withheld for 2006 on all nonpayroll items. This due date applies only if you deposited the tax for the year in full and on time. Employees who work for tips - If you received $20 or more in tips during January, report them to your employer. You can use Form 4070. |
| February 18 | Employers - Social security, Medicare, and withheld income
tax. If the monthly deposit rule applies, deposit the tax
for payments in January. Employers - Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in January. Individuals - If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year. |
| February 19 | Employers - Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2006, but did not give you a new Form W-4 to continue the exemption this year. |
| February 28 | All businesses - File information returns (Form 1099) for
certain payments you made during 2006. These payments are
described under January 31. There are different forms for
different types of payments. Use a separate Form 1096 to summarize
and transmit the forms for each type of payment. See the 2006
Instructions for Forms 1099, 1098, 5498, and W-2G for information
on what payments are covered, how much the payment must be
before a return is required, what form to use, and extensions
of time to file. If you file Forms 1098, 1099, or W-2G electronically (not by magnetic media), your due date for filing them with the IRS will be extended to April 1. The due date for giving the recipient these forms will still be January 31. Employers - File Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W-2 you issued for 2006. |
| March | |
| March 10 | Employees who work for tips. - If you received $20 or more in tips during February, report them to your employer. You can use Form 4070. |
| March 17 | Employers - Nonpayroll withholding. If the monthly deposit
rule applies, deposit the tax for payments in February. Employers - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in February. Corporations - File a 2006 calendar year income tax return (Form 1120 or 1120-A) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe. S corporations - File a 2006 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder's Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe. Electing large partnerships - Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership. This due date is effective for the first March 15 following the close of the partnership's tax year. The due date of March 15 applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 8736 or Form 8800. S corporation election - File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with calendar year 2006. If Form 2553 is filed late, S treatment will begin with calendar year 2006. |
| March 31 | Electronic filing of Forms 1098, 1099, and W-2G. File Forms
1098, 1099, or W-2G with the IRS. This due date applies only
if you file electronically (not by magnetic media). Otherwise,
see February 28. The due date for giving the recipient these forms will still be January 31. For information about filing Forms 1098, 1099, or W-2G
electronically, see Publication 1220, Specifications for
Filing Forms 1098, 1099, 5498 and W-2G Magnetically or Electronically. |
| April | |
| April 10 | 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 15 | Individuals. File an income tax return for 2006 (Form 1040,
1040A, or 1040EZ) and pay any tax due. If you want an automatic
4-month extension of time to file the return, file Form 4868,
Application for Automatic Extension of Time To File U.S. Individual
Income Tax Return, or you can get an extension by phone if
you pay part or all of your estimate of income tax due with
a credit card. Then file Form 1040, 1040A, or 1040EZ by August
15. If you want an additional 2-month extension, file Form
2688, Application for Additional Extension of Time To File
U.S. Individual Income Tax Return, as soon as possible so
that your application can be acted on before August 15. Household employers. If you paid cash wages of $1,300 or more in 2006 to a household employee, file Schedule H (Form 1040) with your income tax return and report any employment taxes. Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of 2005 or 2006 to household employees. Also report any income tax you withheld for your household employees. Individuals. If you are not paying your 2006 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2006 estimated tax. Use Form 1040-ES. Partnerships. File a 2006 calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065), Partner's Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 3-month extension of time to file the return and provide Schedule K-1, file Form 8736. Then file Form 1065 by July 15. If you need an additional 3-month extension, file Form 8800. Electing large partnerships. File a 2006 calendar year return (Form 1065-B). If you want an automatic 3-month extension of time to file the return, file Form 8736. Then file Form 1065-B by July 15. If you need an additional 3-month extension, file Form 8800. See March 15 for the due date for furnishing the Schedules K-1 to the partners. Corporations. Deposit the first installment of estimated income tax for 2006. A worksheet, Form 1120-W, is available to help you estimate your tax for the year. |
| May | |
| May 12 | Employees who work for tips. If you received $20 or more in tips during April, report them to your employer. You can use Form 4070. |
| June | |
| June 10 | Employees who work for tips. If you received $20 or more in tips during May, report them to your employer. You can use Form 4070. |
| June 16 | Individuals. If you are a U.S. citizen or resident alien
living and working (or on military duty) outside the United
States and Puerto Rico, file Form 1040 and pay any tax, interest,
and penalties due. Otherwise, see April 15. If you want additional
time to file your return, file Form 4868 to obtain 2 additional
months to file. Then file Form 1040 by August 15. If you still
need additional time, file Form 2688 to request an additional
2 months as soon as possible so that your application can
be acted on before August 15. However, if you are a participant in a combat zone you may be able to further extend the filing deadline. Individuals. Make a payment of your 2006 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2004. Corporations. Deposit the second installment of estimated income tax for 2005. A worksheet, Form 1120-W, is available to help you estimate your tax for the year. |
| July | |
| July 10 | Employees who work for tips. If you received $20 or more in tips during June, report them to your employer. You can use Form 4070. |
| July 15 | Partnerships. File a 2006 calendar year return (Form 1065).
This due date applies only if you were given an automatic
3-month extension. Provide each partner with a copy of Schedule
K-1 (Form 1065) or a substitute K-1. If you need an additional
3-month extension, file Form 8800. Electing large partnerships. File a 2006 calendar year return (Form 1065-B). This due date applies only if you were given an automatic 3-month extension. If you need an additional 3-month extension, file Form 8800. See March 15 for the due date for furnishing the Schedules K-1 to the partners. |
| August | |
| August 11 | Employees who work for tips. If you received $20 or more in tips during July, report them to your employer. You can use Form 4070. |
| August 15 | Individuals. If you have an automatic 4-month extension to file your income tax return for 2006, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due. If you need an additional 2-month extension, file Form 2688. |
| September | |
| September 10 | Employees who work for tips. If you received $20 or more in tips during August, report them to your employer. You can use Form 4070. |
| September 15 | Individuals. Make a payment of your 2006 estimated tax if
you are not paying your income tax for the year through withholding
(or will not pay in enough tax that way). Use Form 1040-ES.
This is the third installment date for estimated tax in 2002.
Corporations. File a 2006 calendar year income tax return (Form 1120 or 1120-A) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15. S corporations. File a 2006 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. Corporations. Deposit the third installment of estimated income tax for 2006. A worksheet, Form 1120-W, is available to help you make an estimate of your tax for the year. |
| October | |
| October 10 | Employees who work for tips. If you received $20 or more in tips during September, report them to your employer. You can use Form 4070. |
| October 15 | Individuals.
File a 2006 income tax return and pay any tax due if you were
given an additional 2-month extension. Partnerships. File a 2006 calendar year return (Form 1065). This due date applies only if you were given an additional 3-month extension. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute K-1. Electing large partnerships. File a 2006 calendar year return (Form 1065-B). This due date applies only if you were given an additional 3-month extension. See March 15 for the due date for furnishing the Schedules K-1 to the partners. |
| November | |
| November 10 | Employees who work for tips. If you received $20 or more in tips during April, report them to your employer. You can use Form 4070. |
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