Please note the following dates, events and deadlines on your financial calendar.

January 15:
    Individuals - Final installment of your previous year's estimated tax payment is due.

January 31:
    Individuals - File your income tax return (Form 1040), if you did not pay your last installment of estimated tax by January 15. Filing and paying by January 31 prevents any penalty for late payment of the last installment.
    Employers

• Give your employees their copies of Form W-2.
• Information Returns due (Form 1099)
• State Quarterly Unemployment Tax Return (SUTA)
• Annual Federal Unemployment (FUTA) Tax Return (Form 940)
• Quarterly Return of Payroll Taxes Withheld (Form 941)
• Federal Unemployment Tax (Form 940 or 940-EZ)
• Quarterly Federal Tax Return, Fourth Quarter Form (941)

February 28:
    Employers - Deadline for payer to file copy with IRS (Forms 1098,1099, W-2, W-3)

March 15:
    Corporations

• File the previous year's calendar year income tax return (Form 1120, 1120A, 1120S) and pay any tax due. For an automatic 6-month extension to file the return, file Form 7004 and deposit what you estimate the corporation owes.
• File Form 2553 to elect to be treated as an S corporation beginning with the curent year.

April 15:
    Individuals

• Federal Individual Estimated Tax - First Payment (Form 1040ES1)
• Individual Extension Request (Form 4868)
• US Individual Income Tax Return (Form 1040)

• US Partnership Return of Income (Form 1065)
• Trust and Estate Tax Returns due for calendar year entities (Form 1041 and Schedules K-1)

    Corporations - US Corporation Est. Tax First Payment (Form 8109-1)

April 30:
    Employers - Employer's Quarterly Federal Tax Return, First Quarter (Form 941)

May 15:
    Not-For-Profits - Annual Information Return for Exempt Organizations (Form 990)
    Corporations - Texas Franchise Tax

June 15:
    Individuals - Federal Individual Estimated Tax Second Payment (1040ES2)

July 31:
    Employers - Employer's Quarterly Federal Tax Return, Second Quarter (Form 941)

September 15:
    Corporations - Final Filing Deadline (Calendar Year Corporate Filers): Federal Form 1120 and 1120S
    Individuals - Federal Individual Estimated Tax Third Payment (1040ES)

October 31:
    Employers - Employer's Quarterly Federal Tax Return, Third Quarter (Form 941

Note: If any due date for filing shown above falls on a Saturday, Sunday, or legal holiday, you may file your return on the next business day.