January 31 - Employers must furnish W-2 statements to employees. 1099 information statements need to be furnished by banks, brokers, and other payers.
January 31 - Employers must file 2005 federal unemployment tax (FUTA) returns and pay any tax due.
February 28 - Businesses must file information returns (such as 1099s) with IRS; employers must send W-2 copies to Social Security Administration.
March 15 - 2005 calendar-year corporation income tax returns due.
April 15 - Individual income tax returns for calendar year 2006 are due unless an automatic extension is filed.
April 15 - 2005 partnership information returns are due.
April 15 - 2005 annual gift tax returns are due.
April 15 - Deadline for making 2005 IRA contribution.
April 15 - First installment of 2006 individual estimated tax is due.
June 15 - Second installment of 2006 individual estimated tax is due.
September 15 - Third installment of 2006 individual estimated tax is due.
October 15 - Deadline for filing individual 2005 tax returns extended beyond April 15th due date.
January 15, 2007 - Fourth installment of 2006 individual estimated tax is due.
If any due date falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Call or email me for more information or for assistance with any required tax filings.
Penalties will be assessed against those who fail to file tax returns in a timely manner.