| If you are liable for: | Then use Form: | Due by: |
|---|---|---|
| Income tax | 1040 and Schedule C or C-EZ | 15th day of 4th month after end of tax year. |
| Self-employment tax | Schedule SE | File with Form 1040 |
| Estimated tax | 1040-ES | 15th day of 4th, 6th, and 9th months of tax year, and 15th day of 1st month after the end of tax year. |
| Social Security and Medicare taxes and income tax withholding | 941 or 944 943 (Agriculture Taxes) | April 30th, July 31, October 31, and January 31. See Publication 15 |
| Providing information on social security and Medicare taxes and income tax withholding | W-2 (to employee) W-2 and W-3 (to the Social Security Administration) | January 31 Last day of February (March 31 if filing electronically). |
| Federal Unemployment (FUTA) tax | 940 | January 31. April 30, July 31, October 31, and January 31, but only if the liability for unpaid tax is more than $500.00 |
| Filing information returns for payments to nonemployees and transactions with other persons | See Information Returns | Forms 1099-to the recipient by January 31 and to the IRS by February 28 (March 31 if filing electronically). Other forms - See the General Instructions for Forms 1099, 1098, 5498, and W-2G. |
| Excise tax | See Excise Taxes | See the instructions to the form. |
| Partnership taxes | 1065 | April 15 following the close of the partnership's tax year if its accounting period is the calendar year. Fiscal Year Partnership - 15th day of the 4th month following the close of its fiscal year. Provide each partner with Sch K-1 (Form 1065). See Partnerships |
| S-Corporation taxes | 1120-S 1120-W (Estimated Taxes - Corporations Only) | 15th day of the 3rd month following the date the corporation’s tax year ended as shown at the top of Form 1120S. If due date falls on a Saturday, Sunday, or legal holiday, file on the next business day. If the S corporation election was terminated during the tax year, file Form 1120S for the S corporation’s short year by the due date (including extensions) of the C corporation’s short year return. See S-Corporations |
| Corporate taxes | 1120 or 1120-A 1120-W (Estimated Taxes - Corporations Only) | 15th day of the 3rd month after the end of its tax year. New corporation filing a short-period return -15th day of the 3rd month after the short period ends. Corporation that has dissolved -15th day of the 3rd month after the date it dissolved. See Corporations |
| Limited Liability Company (LLC) | Only member of LLC is an individual - LLC income and expenses are reported on Form 1040, Schedule C, E, or F. If you prefer to file as a corporation, Form 8832 must be submitted. Only member of the LLC is a corporation, income and expenses are reported on the Most LLCs with more than one member file | See Publication 3402 or Publication 583 |
References/Related Topics:
- Resource: www.IRS.gov
