CalendarImportant Dates in 2016

JANUARY

  • January 15 Individual 1040-ES - Fourth quarter estimated tax due

FEBRUARY

  • February 1 Payroll 941 - Fourth quarter payroll tax return due
  • February 1 Payroll 940 - Annual Federal Unemployment tax return due
  • February 1 Form 1099 - Due to payees
  • February 1 Payroll W-2 - Employee wage reports due to employees
  • February 29 Payroll W-3, W-2 - Reports due to Social Security Administration
  • February 29 Form 1096, 1099 – File Annual Summary and Transmittal to IRS

MARCH

  • March 15 C-Corporation 1120 – Income tax return due
  • March 15 S-Corporation 1120s – Income tax return due

APRIL

  • April 18 Individual 1040 – Return and taxes due for in individual income tax return
  • April 18 Individual 1040-ES – First quarter estimated tax payment due
  • April 18 Corporation – Calendar year corporation first quarter estimate due
  • April 18 Partnership 1065 – Partnership income tax return due
  • April 18 Fiduciary 1041 – Fiduciary income tax return due for calendar trusts
  • April 30 Payroll 941 - First quarter payroll tax return due
  • April 30 Payroll Federal Unemployment Tax – Due if liability reaches $500

MAY

  • May 16 Non-profit Form 990 – Calendar year-end nonprofit tax return due

JUNE

  • June 15 Individual 1040-ES – Second quarter estimated tax payment due
  • June 15 Corporation – Calendar year corporation second quarter estimate due
  • June 30 Form 114 – Foreign Account reporting due

JULY

  • July 1 Payroll 941 – Second quarter payroll tax return due
  • July 1 Payroll Federal Unemployment Tax – Due if liability reaches $500

SEPTEMBER

  • September 15 C-Corporation 1120 - Extended due date for calendar year corporation
  • September 15 S-Corporation 1120S – Extended due date for calendar year corporation
  • September 15 Corporation – Calendar year corporation third quarter estimate due
  • September 15 Partnership 1065 – Extended due date for partnership tax return
  • September 15 Fiduciary 1041 – Extended due date for trust and estate tax returns
  • September 15 Individual 1040-ES – Third quarter estimated tax payment due

OCTOBER

  • October 17 Individual 1040 – If extended, due date for individual income tax return
  • October 31 Payroll 941 – Third quarter payroll tax return due v 31 Payroll Federal Unemployment Tax – Due if liability reached $500

DECEMBER

  • December 15 Corporation – Calendar year corporation fourth quarter estimate due