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Key Dates for Companies and Businesses in the USA – Federal Requirements and Deadlines


 

The following is a calendar of key annual dates and federal deadlines for companies and corporations operating in theĀ United States, including annual filing of company records and tax returns, company vehicles, employee benefits, pensions and trusts.

Deadline Description Notes
January 15, 2015 Deadline for estimated taxes of 4th quarter 2014
January 15, 2015 Deposit payroll tax for Dec. 2014 If monthly deposit rule applies
January 15, 2015 Pay the final instalment of 2014 estimated tax using Form 1040-ES Individuals
January 15, 2015 Pay estimated tax for 2014 using Form 1040-ES Farmers and fishermen
January 31, 2015 Distribute forms W-2 to employees Or closest business day that follows
January 31, 2015 Furnish statements per full-time employee Or closest business day that follows
February 2, 2015 Filers of Form 1099-G who report state or local income tax refunds, credits, or offsets must furnish the statements to recipients
February 2, 2015 Forms 940, 941, 943, 944, and/or 945 for 2014 If you did not deposit all taxes when due
February 2, 2015 Furnish Forms 1098, 1099, 3921, 3922, and W-2G information
February 2, 2015 The fair market value of SEP IRAs must be furnished to the participant
February 2, 2015 Trustees or issuers of traditional IRAs must furnish participants with a statement of the value of the participant’s account, and RMD if applicable
February 2, 2015 File Form 730 and pay the tax on wagers accepted in Dec. 2014
February 2, 2015 File Form 740 for 4th quarter of 2014
February 2, 2015 Deposit FUTA tax owed through Dec. 2014
February 2, 2015 File Form 2290 and pay tax for vehicles first used in Dec. 2014
February 2, 2015 File tax return If last est. tax was not paid on Jan. 15
February 10, 2015 Forms 940, 941, 943, 944, and/or 945 for 2014 If you deposited all required payments on time
February 17, 2015 File new Form W-4 If you claimed exemption from income tax withholding in 2014
February 17, 2015 Form 5
February 17, 2015 Forms SC 13G, SC 13G/A, 5, 13-F
February 17, 2015 Furnish statements for Forms 1099-B, 1099-S, and 1099-MISC
February 17, 2015 Deposit payroll tax for Jan. If monthly deposit rule applies
February 18, 2015 Begin withholding on employees who claimed exemption from withholding in 2014 but did not file a W-4 to continue withholding exemption in 2015.
February 28, 2015 Deadline to file using paper forms W-2 Or closest business day that follows
February 28, 2015 Form 1095-C for full-time employees Applicable Large Employers (ALE); March 21, 2015 if filed electronically
February 28, 2015 Form 1097-BTC To IRS; by 15th day of 2nd month after close of calendar month in which credit is allowed
February 28, 2015 Form 1098 $600+; To payer or borrower, due by January, 31, 2015
February 28, 2015 Form 1098-C To donor 30 days from date of sale/contribution; $500+ gross proceeds
February 28, 2015 Transmittal on Form 1094-C for all returns in the given calendar year Applicable Large Employers (ALE); March 21, 2015 if filed electronically
March 2, 2015 File Forms 1097, 1098, 1099, 3921, 3922, or W-2G on paper
March 2, 2015 File Form W-3 with Copy A of all Forms W-2 issued for 2014
March 2, 2015 File Form 8027 Large food or beverage establishments
March 2, 2015 File Form 730 and pay the tax on wagers accepted in Jan.
March 2, 2015 File Form 2290 and pay tax for vehicles first used in Jan.
March 2, 2015 File Form 1040 and pay any tax due Farmers and fishermen
March 15, 2015 Form 1042-S
March 16, 2015 Forms 1120, 1120A, 1120S for 2014
March 16, 2015 File Form 1120 for calendar year and pay any tax due or file Form 7004 for 6-month extension and deposit est. tax Corporations
March 16, 2015 Deposit payroll tax for Feb. If monthly deposit rule applies
March 16, 2015 File Form 1120S and pay any tax due S Corporations
March 16, 2015 Furnish Schedule K-1 to each shareholder S Corporations
March 16, 2015 File Form 2553 to elect S Corporation status beginning w/ calendar year 2015 S Corporations
March 16, 2015 Furnish Sch. K-1 (Form 1065-B) to each partner Electing Large Partnerships
March 31, 2015 Deadline to file using Business Services Online Or closest business day that follows
March 31, 2015 File Forms 1097, 1098, 1099, 3921, 3922, or W-2G electronically
March 31, 2015 Form 10-K
March 31, 2015 File Form 2290 and pay tax for vehicles first used in Feb.
March 31, 2015 File Form 730 and pay the tax on wagers accepted in Feb.
April 1, 2015 Form NT 10-K
April 15, 2015 1st quarter estimated taxes
April 15, 2015 Deadline for contributions to traditional IRA, Roth IRA, Health Savings Account, SEP-IRA or solo 401(k) Extension can be requested for SEP-IRA or solo 401(k)
April 15, 2015 Form 1041 or 7004
April 15, 2015 Form 1065 or 7004
April 15, 2015 Form Late 10-K
April 15, 2015 File Form 1040, 1040A, or 1040EZ. For automatic extension, file Form 4868 and pay 1st installment of 2015 estimated tax Individuals
April 15, 2015 File Form 1065-B calendar year return Electing Large Partnerships
April 30, 2015 Coverdell ESA contribution information must be furnished to the beneficiary
April 30, 2015 Filers of Form 5498-ESA must furnish the required statement
April 30, 2015 Proxy Statement or Form 10-K/A, Form 20-F
April 30, 2015 File Form 941 for the 1st quarter
April 30, 2015 File Form 720 for the 1st quarter
April 30, 2015 File Form 730 and pay the tax on wagers accepted in Mar.
April 30, 2015 File Form 2290 and pay tax for vehicles first used in Mar.
April 30, 2015 Deposit FUTA tax owed through Mar. If more than $500
May 1, 2015 Form NT 20-F
May 11, 2015 File Form 941 for the 1st quarter If you timely deposited all required payments
May 15, 2015 Form 990 or 8868
May 15, 2015 Forms 10-Q, 13-F, Late 20-F
May 15, 2015 Deposit payroll tax for Apr. If monthly deposit rule applies
May 18, 2015 Form NT 10-Q
May 20, 2015 Form Late 10-Q
May 31, 2015 Forms 5498, 5498-ESA, 5498-SA
June 1, 2015 File Form 1096 with Forms 5498, 5498-ESA, and 5498-SA
June 1, 2015 Traditional IRA, Roth IRA, SEP, or SIMPLE contribution information must be furnished to the participant
June 1, 2015 File Form 730 and pay the tax on wagers accepted in Apr.
June 1, 2015 File Form 2290 and pay tax for vehicles first used in Apr.
June 15, 2015 2nd quarter estimated taxes
June 15, 2015 Deposit payroll tax for May If monthly deposit rule applies
June 15, 2015 Deposit 2nd installment of 2015 estimated tax Corporations
June 15, 2015 Individuals outside US file Form 1040
June 15, 2015 Pay 2nd instalment of 2015 estimated tax Individuals
June 29, 2015 Form 11-K
June 30, 2015 FinCEN Form 114
June 30, 2015 Form NT 11-K
June 30, 2015 File Form 730 and pay the tax on wagers accepted in May
June 30, 2015 File Form 2290 and pay tax for vehicles first used in May
July 1, 2015 File Form 11-C to register and pay annual tax
July 14, 2015 Form Late 11-K
July 15, 2015 Deposit payroll tax for June If monthly deposit rule applies
July 31, 2015 File Form 720 for the 2nd quarter
July 31, 2015 File Form 730 and pay the tax on wagers accepted in Jun.
July 31, 2015 File Form 2290 and pay tax for vehicles first used in Jun.
July 31, 2015 Deposit FUTA tax owed through June If more than $500
July 31, 2015 File Form 941 for the 2nd quarter
July 31, 2015 File Form 5500 or 5500-EZ for calendar year 2014 employee benefit plan
August 10, 2015 File Form 941 for the 2nd quarter If you timely deposited all required payments
August 14, 2015 Forms 10-Q, 13-F
August 17, 2015 Form NT 10-Q
August 17, 2015 Deposit payroll tax for July If monthly deposit rule applies
August 19, 2015 Form Late 10-Q
August 31, 2015 File Form 730 and pay the tax on wagers accepted in June
August 31, 2015 File Form 2290 and pay tax for vehicles first used in June
September 15, 2015 3rd quarter estimated taxes
September 15, 2015 Form 1041 If extension was requested
September 15, 2015 Form 1065 If extension was requested
September 15, 2015 Forms 1120, 1120A, 1120S for 2014 If extension was requested
September 15, 2015 Pay 3rd instalment of 2015 estimated tax Individuals
September 15, 2015 File Form 1065 if you timely requested a 5-mo. extension Partnerships
September 15, 2015 File calendar year Form 1120 or 1120-S if you timely requested a 6-mo. extension Corporations
September 15, 2015 Deposit 3rd instalment of 2015 estimated tax Corporations
September 15, 2015 Deposit payroll tax for Aug. If monthly deposit rule applies
September 30, 2015 File Form 730 and pay the tax on wagers accepted in Aug.
September 30, 2015 File Form 2290 and pay tax for vehicles first used in Aug.
October 1, 2015 SIMPLE-IRA for self-employed persons or small employers
October 15, 2015 Deadline for SEP-IRA or solo 401(k) If extension was requested
October 15, 2015 Deposit payroll tax for Sept. If monthly deposit rule applies
October 15, 2015 File Form 1040, 1040A, or 1040EZ if you timely request a 6-mo. extension
October 15, 2015 File Form 1065-B if you timely requested a 6-mo. extension
October 15, 2015 File Form 5500 if you requested an extension on Form 5558
November 2, 2015 File Form 720 for the 3rd quarter
November 2, 2015 File Form 730 and pay the tax on wagers accepted in Sept.
November 2, 2015 File Form 2290 and pay tax for vehicles first used in Sept.
November 2, 2015 File Form 941 for the 3rd quarter
November 2, 2015 Deposit FUTA tax owed through Sept. If more than $500
November 10, 2015 File Form 941 for the 3rd quarter If you timely deposited all required payments
November 16, 2015 Forms 10-Q, 13-F
November 16, 2015 Deposit payroll tax for Oct. If monthly deposit rule applies
November 17, 2015 Form NT 10-Q
November 23, 2015 Form Late 10-Q
November 30, 2015 File Form 730 and pay the tax on wagers accepted in Oct.
November 30, 2015 File Form 2290 and pay tax for vehicles first used in Oct.
December 10, 2015 Deposit 4th instalment of 2015 estimated tax Corporations
December 10, 2015 Deposit payroll tax for Nov. If monthly deposit rule applies
December 31, 2015 Deadline for setting up solo 401(k) for self-employed persons
December 31, 2015 File Form 730 and pay the tax on wagers accepted in Nov.
December 31, 2015 File Form 2290 and pay tax for vehicles first used in Nov.


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