2005 Tax Calendar

This Tax Calendar shows the due dates for filing tax returns and reporting tax information. Generally, if the due date falls on a Saturday, Sunday or legal holiday, the due date is the next business day. However, we recommend using the standard dates listed below to be on the safe side.

While these due dates are generally applicable, certain tax circumstances and specific situations may result in modification of these dates. Accordingly, if in doubt, you should verify the due date with your tax advisor.
 

January

10th

Report tip income for December, if $20 or more, to your employer (use Form 4070).

15th

Pay fourth quarter estimated tax payment for preceding year. If you miss this deadline, you may avoid a penalty by filing your final return for 2004 and paying the balance of your 2004 tax by January 31, 2005 (March 1, 2005 for farmers and fishermen).

31st

If you have employees (including household employees), provide them with Form W-2. If you are an employee, you should be receiving these forms. If you do not have yours by mid-February, contact your employer.

31st

Provide recipients with their copy of Form 1099 if you have paid interest, dividends or reportable miscellaneous income. If you are a recipient, you should be receiving these forms. If you do not have yours by mid-February contact the payer.

31st

If you did not pay owed estimated tax on January 15, file your personal income tax return and pay tax due to avoid penalties for underpaying estimated taxes.

31st

If you're an employer, report income tax withholding and FICA taxes for the last quarter of 2004 (use Form 941) and file annual return of federal unemployment taxes (use Form 940 or 940-EZ). If taxes are fully deposited on time, filings can be deferred to February 10.

February

10th

Report tip income for January, if $20 or more, to your employer (use Form 4070).

10th

File deferred Forms 940, 941 (See January 31)

15th

File Form W-4 to claim exemption from withholding.

28th

File any required Forms 1099 for interest, dividends and miscellaneous payments described under January 31 (electronic filers can defer filing W-2s to March 31).

28th

If you are an employer, file Forms W-2(Copies A)and transmittal Form W-3 with the Social Security Administration (electronic filers can defer filing to March 31).

March

1st

File your personal income tax return to avoid penalties for underpaying estimated taxes (if you are a farmer and fisherman).

10th

Report tip income for February, if $20 or more, to your employer (use Form 4070).

15th

File calendar year corporate returns (use Form 1120, 1120-A or 1120S) or file for an automatic six-month extension (use Form 7004).

31st

Electronic filers file Forms W-2 and 1099.

April

10th

Report tip income for March, if $20 or more, to your employer (use Form 4070).

15th

File your personal tax return (Form 1040, Form 1040A or 1040EZ) or file for an automatic four-month extension (use Form 4868).

15th

Household employers who paid wages of $1,400 or more in 2004 file Schedule H (Form 1040).

15th

File income tax returns for calendar-year partnerships (use Form 1065) or request an automatic three-month extension (use Form 8736).

15th

File income tax returns for calendar-year trusts and estates (use Form 1041) or file for an automatic three-month extension for trusts (use Form 8736). [Estates seeking an extension must submit an application on Form 2758 in time for it to be processed by the filing date. The application should state the period of extension needed.]

15th

Pay the first estimated tax payment for individuals (use Form 1040-ES).

15th

Deposit the first estimated tax payment for calendar year corporations.

30th

If you're an employer, report income tax withholding and FICA taxes for the first quarter of 2005 (use Form 941). If taxes are fully deposited on time, filing Form 941 can be deferred to May 10.

May

10th

Report tip income for April, if $20 or more, to your employer (use Form 4070).

10th

File deferred Form 941 (see April 30)

15th

Due date for information returns of calendar year exempt organizations (Forms 990, 990-EZ, 990-PF and 990-T).

June

10th

Report tip income for May, if $20 or more, to your employer (use Form 4070).

15th

File your individual tax return if you were living outside of the United States, or file for a 2-month extension (use Form 4868).

15th

Pay the second estimated tax payment for individuals (use Form 1040-ES).

15th

Deposit the second estimated tax payment for calendar year corporations.

July

10th

Report tip income for June, if $20 or more, to your employer (use Form 4070).

15th

File calendar year partnership and trust returns (use Form 1065 or Form 1041, respectively) for which an extension was obtained. Partnerships and trusts can file for a further 3-month extension (file Form 8800).

31st

File 2004 information returns of calendar-year retirement plans such as Keogh plans (Form 5500, 5500EZ).

31st

If you're an employer, report income tax withholding and FICA taxes for the second quarter of 2005 (use Form 941). If taxes are fully deposited on time, filing Form 941 can be deferred to August 10.

August

10th

Report tip income for July, if $20 or more, to your employer (use Form 4070). File deferred Form 941 (see July 31).

15th

File your individual income tax returns (Form 1040, 1040A or 1040EZ) if you have a filing extension. You may request a further extension until October 15. File Form 2688 in time for your request to be acted on before August 15..

September

10th

Report tip income for August, if $20 or more, to your employer (use Form 4070).

15th

Pay the third estimated tax payment for individuals (use Form 1040-ES).

15th

Deposit the third estimated tax payment for calendar year corporations.

15th

File extended calendar-year corporation returns (use Form 1120, 1120-A or 1120S).

October

10th

Report tip income for September, if $20 or more, to your employer (use Form 4070).

15th

File your individual tax return (use Form 1040) if you have a second extension.

15th

File a calendar-year partnership or trust return (use Form 1065 or Form 1041, respectively) if you have a second extension.

31st

If you're an employer, report income tax withholding and FICA taxes for the third quarter of 2005 (use Form 941). If taxes are fully deposited on time, filing Form 941 can be deferred to November 10.

November

10th

Report tip income for October, if $20 or more, to your employer (use Form 4070).

10th

File deferred Form 941 (see October 31)

December

10th

Report tip income for November, if $20 or more, to your employer (use Form 4070).

15th

Pay the fourth estimated tax payment (for calendar-year corporations).

Yucaipa Office

35460 Beech Avenue

Yucaipa, CA 92399

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