Here are some important dates to remember for the month of October.

Monday - October 16, 2006

• Deadline for individuals, partnerships, LLC’s taxed as partnerships, and trusts who obtained a six-month filing extension to file their 2005 income tax returns.

Here are some important dates to remember for the month of September.

Friday - September 15, 2006

• Deadline for individuals and corporations to make the third quarter estimated tax payment for 2006.
• Deadline to file the 2005 corporate income tax return (for calendar-year C and S corporations that obtained an automatic six-month filing extension).

Here are some important dates to remember for the month of June.

Thursday - June 15, 2006

• Deadline for individuals and corporations to make the second quarter estimated tax payment for 2006.
• Deadline to file the 2005 individual income tax return for US citizens and residents living outside the US and Puerto Rico as of April 17, 2006. An additional four months to file the return may be requested by submitting Form 4868.

Here are some important dates to remember for the month of May.

Monday - May 1, 2006

• Deadline for filing Form 941 for the first quarter of 2006 to report income tax withholding and Social Security and Medicare Taxes.  If the taxes have been deposited in full and on time, the return can be filed by May 10.

Monday - May 15, 2006

• Deadline for partnerships and S corporations, which made a Section 444 election to use a fiscal year, to make any required payment and file Form 8752, even if no payment is due. This form can also be used to obtain a refund of a prior-year payment.

Here are some important dates to remember for the month of April.

Monday - April 17, 2006

• Deadline for filing individual income tax returns for 2005. Additional time may be requested by submitting an automatic six-month filing extension, Form 4868. However, this filing extension does not extend the time for paying the tax that is due on the return.
• Deadline for individuals to make the first quarter estimated tax payment for 2006.
• Deadline for filing income tax returns for calendar-year partnerships, limited liability companies, and trusts and estates for 2005.  An automatic six-month filing extension may be requested by submitting Form 7004.

Tuesday - April 18, 2006

• Due to a state holiday, individual taxpayers who file with the IRS Service Center in Andover, MA have an additional day to file their income tax returns.

Here are some important dates to remember for the month of March.

Wednesday - March 15, 2006

• Deadline for C and S corporations to file their 2005 tax returns. S corporations also need to provide Schedule K-1’s to their shareholders.
• Corporations can request a six-month filing extension by submitting Form 7004, Application for Automatic 6-Month Extension. 

Friday - March 31, 2006

• Deadline to file Form 1099 electronically with the IRS.
• Deadline to file Form W-3 electronically with the Social Security Administration.

Here are some important dates to remember for the month of February.

Wednesday - February 15, 2006

• Deadline for employers to obtain a new W-4 from an employee who claimed tax exempt in 2005 and would like to continue it for 2006.  

Tuesday - February 28, 2006

• Deadline for those who made payments to independent contractors and certain other payments to file Form 1099 with the IRS.  Due date is March 31, 2006 if reporting is done electronically. 
• Deadline for employers to file Form W-3, Transmittal of Wage and Tax Statement, with the Social Security Administration.

We would like to wish all of our clients a happy and successful new year.  Here are some important dates to remember for the month of January.

Tuesday - January 17, 2006

• Deadline to make an estimated tax payment for the fourth quarter of 2005.

Tuesday - January 31, 2006

• Deadline to provide Form W-2 to employees and Form 1099-Misc to independent contractors who earned more than $600 in 2005.
• Deadline for employers to file the 2005 Form 940 and Form 941 for the fourth quarter of 2005.

This blog, which is short for “web log,” is to be a source for information on tax news and tips and miscellaneous topics regarding tax relief and resolution.  We hope that you find the information useful and interesting.