January Due Dates

The following is a partial list only. Please contact your CPA to determine the returns you must file.

January 15

• Form 1040-ES - Individual estimated taxes due, 4th and last installment date for 2006 estimated tax (unless Form 1040, with all taxes due, will be filed by January 31, 2007)
• Form 1041-ES    Trusts/Estates, 4th installment for 2006 (unless Form 1041, with all taxes due, will be filed by January 31, 2007)

January 31

• Form W-2 - Give your employees their copies of Form W-2 for 2006.
• Form 940 - Annual FUTA - (February 10, if full tax deposits were timely made)
• Form 941 - 4th quarter - (February 10, if full tax deposits were timely made)
• Form 1099 - Annual statements to recipients.
• Form 943 - To be filed by employers of agricultural workers-(February 10, if full tax deposits were timely made)

February Due Dates

February 28 - (If you file electronically, due date is April 1)

• Form W-2 - Copy A to Social Security Administration with W-3
• Form 1099 - Copy to IRS together with transmittal Form 1096

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March Due Dates

March 15

• Form 1120 - Corporation Income Tax Return (calendar-year)
• Form 1120S - S Corporation Income Tax Return (calendar-year)
• Form 7004 - Corporations automatic six-month extension (final date for calendar-year firms)
• Form 1042 & 1042-S - Annual Withholding Income Tax Return for U.S. Source Income of Foreign Persons.

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April Due Dates

April 1

• Form 1099 - Copy A due to IRS only if you file electronically.
• Form W-2 - Copy A due to Social Security Administration only if you file electronically.

April 15

• Form 1040 - Individual Income Tax Return
• Form 1040-ES - Individual estimated tax (first installment)
• Form 1041 - Fiduciary Income Tax Return (calendar-year).
• Form 1041-ES - Trusts/Estates estimated tax (first installment)
• Form 1065 - Partnership Income Tax Return (calendar-year)
• Form 4868 - Individual automatic six-month extension to October 15
• Form 8109 - Corporation estimated tax, 1st quarter installment (calendar-year)
• Form 8736 - U.S. Partnership and Fiduciary income tax extensions
• Form 1040-NR - Non-Resident Alien Income Tax Return (if you received wages subject to withholding. Otherwise, due date is June 15)

April 30

• Form 941 - 1st quarter Income/FICA tax withholding

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May Due Dates

May 15

• Form 990 - Non-Profit Organization Tax Return
• Texas Franchise Tax Return (can be extended to November 15)

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June Due Dates

June 15

• Form 1040-ES - Individual estimated tax (second installment)
• Form 1041-ES - Trusts/Estates estimated tax (second installment)
• Form 8109 - Corporation estimated tax, 2nd installment (calendar-year)
• Form 1040-NR - Non-Resident Alien Income Tax Return (if you did not receive wages subject to withholding. Otherwise, due date is April 15)

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July Due Dates

July 31

• Form 941 - 2nd quarter Income/FICA tax withholding

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August Due Dates

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September Due Dates

September 15

• Form 1040-ES - Individual estimated tax (third installment)
• Form 1041-ES - Trusts/Estates estimated tax (third installment)
• Form 1120 - Calendar-year Corporations (if extension filed March 15)
• Form 1120-S - Calendar-year S Corporations (if extension filed March 15)
• Form 8109 - Corporation estimated tax, 3rd installment (calendar-year)

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October Due Dates

October 15

• Form 1040 - Individual Income Tax Return - For taxpayers receiving an IRS-approved Form 2688
• Form 1041 - Trusts Tax Return (calendar-year). This due date applies only if you were given an additional 6-month extension.
• Form 1065 - Partnerships Tax Return (calendar-year). This due date applies only if you were given an additional 6-month extension.

October 31

• Form 941 - Income/FICA withholding - 3rd quarter

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November Due Dates

November 15

• Texas Franchise Tax Returns on extension.

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December Due Dates

December 15

• Form 8109 - Corporation estimated tax, 4th installment (calendar-year)

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