January 17

·         Form 941 payroll tax deposit due for monthly depositors.

·         Form DE88 payroll tax deposit due for monthly depositors.

·         Form 1040-ES final 4th installment for estimated taxes due.

January 31

·         Form 940 2010 FUTA tax return and deposit for 4th QTR of prior year due.

·         Form 941 2010 4th Quarter tax return from prior year due.

·         Form 944 2010 Employer’s ANNUAL Federal Tax Return due for prior year just ended.  File only if IRS notified you to use form 944 instead of form 941.  Pay any social security and Medicare taxes due with return if less than $2,500.

·         Form 945 Annual Return of Withheld Federal Income Tax due.

·         Form W-2 due to employees.

·         Form 1099-MISC/INT/DIV due to recipients.

·         Board of Equalization 4th QTR Sales and Use Tax Return due.  Delinquent, penalties and interest incur if paid after this date.

 

February 15

·         Form 941 payroll tax deposit due for monthly depositors.

·         Request new form W-4 from exempt employees.

·         Form DE88 payroll tax deposit due for monthly depositors.

 

February 16

·         Form W-4 from prior year expires.  Begin withholding unless new form W-4 was provided at a rate for single with zero withholding allowances.

 

February 24

·         Board of Equalization Sales and Use Tax January prepayment due.  Delinquent, penalties and interest incur if not paid on this date.

 

February 28

·         Form 1099-MISC/INT/DIV due to IRS.

·         Form 1096 (1099 Summary Statements due to IRS).

·         City of LA Tax – Business License Tax Renewal due.

 

March 15

·         Corporate tax return (Form 1120, Form 1120S) due.  If extension is filed, then tax return due date is six (6) months from this date, i.e. September 15.  However, tax liability is still due on this date, i.e. March 15.  Tax liability paid after said date shall incur penalties and interest up to paid date.

·         Provide copies of Schedule K-1 to each shareholder.

·         Partnership tax return (Form 1065) due.  If extension is filed, then tax return due date is six (6) months from this date, i.e. September 15.  However, tax liability is still due on this date, i.e. March 15.  Tax liability paid after said date shall incur penalties and interest up to paid date.

·         Provide copies of Schedule K-1 to each partner.

·         Form 941 payroll tax deposit due for monthly depositors.

·         LLCs tax return (Form 568) due.  If extension is filed, then tax return due date is six (6) months from this date, i.e. September 15.  However, tax liability is still due on this date, i.e. March 15.  Tax liability paid after said date shall incur penalties and interest up to paid date.

·         S Corporation tax return (Form 100S) due.  If extension is filed, then tax return due date is six (6) months from this date, i.e. September 15.  However, tax liability is still due on this date, i.e. March 15.  Tax liability paid after said date shall incur penalties and interest up to paid date.

·         Form DE88 payroll tax deposit due for monthly depositors.

 

March 24

·         Board of Equalization Sales and Use Tax February prepayment due.  Delinquent, penalties and interest incur if not paid on this date.

 

April 1

·         L.A. County Tax Collector property tax 2nd installment due.  Delinquent and 10% penalty applies if paid after April 10.

·         Business Property Statement (Form 571L) due to L.A. County Assessor’s Office

 

April 15

·         Household employer form Schedule H  is due and must be with Form 1040.

·         C Corporate estimated income tax 1st installment due.

·         Form 941 payroll tax deposit due for monthly depositors.

·         Partnership tax return (Form 565) due.  If extension is filed, then tax return due date is six (6) months from this date, i.e. October 15.  However, tax liability is still due on this date, i.e. April 15.  Tax liability paid after said date shall incur penalties and interest up to paid date.

·         LLC Form 3522 estimated tax 1st installment due of $800.00 to Franchise Tax Board (FTB).

·         Corporations Form 3522 estimated tax 1st installment due of $800.00 to FTB.

·         S Corporation Form 100-ES estimated tax 1st installment due of $800.00 to FTB.

·         Partnership annual tax of $800.00 due to FTB (no estimated taxes are required).

·         Form DE88 payroll tax deposit due for monthly depositors.

·         State Board of Equalization Use Tax Qualifiers tax return due

·         Individual income tax return is due.  If extension is filed, then tax return due six (6) months from this date, i.e. October 15.  However, tax liability is still due on this date, i.e. April 15.  Tax liability paid after said date shall incur penalties and interest up to paid date.

·         Form 1040-ES 1st installment for estimated taxes due.

April 30

·         FUTA tax deposit due for 1st QTR if more than $500.

·         Board of Equalization 1st QTR Sales and Use Tax Return due.  Delinquent, penalties and interest incur if paid after this date.

 

May 17

·         Form 941 payroll tax deposit due for monthly depositors.

·         Form DE88 payroll tax deposit due for monthly depositors.

 

May 24

·         Board of Equalization Sales and Use Tax April prepayment due.  Delinquent, penalties and interest incur if not paid on this date.

 

June 15

·         C Corporate estimated income tax 2nd installment due.

·         Form 941 payroll tax deposit due for monthly depositors.

·         LLC Form 3522 estimated tax 2nd installment due to FTB.

·         LLCs classified as partnership or disregarded entity filing California Form 568, LLC fee based on total income due.

·         Corporations Form 3522 estimated tax 2nd installment due to FTB.

·         S Corporation Form 100-ES estimated tax 2nd installment due to FTB.

·         Form DE88 payroll tax deposit due for monthly depositors.

·         Form 1040-ES 2nd installment for estimated taxes due.

June 24

·         Board of Equalization Sales and Use Tax May 1st thru June 15 prepayment due.  Delinquent, penalties and interest incur if not paid on this date.

 

July 15

·         Form 941 payroll tax deposit due for monthly depositors.

·         Form DE88 payroll tax deposit due for monthly depositors.

 

July 31

·         FUTA tax deposit due for 2nd QTR if more than $500.

·         Board of Equalization 2nd QTR Sales and Use Tax Return due.  Delinquent, penalties and interest incur if paid after this date.

 

August 16

·         Form 941 payroll tax deposit due for monthly depositors.

·         Form DE88 payroll tax deposit due for monthly depositors.

 

August 24

·         Board of Equalization Sales and Use Tax July prepayment due.  Delinquent, penalties and interest incur if not paid on this date.

 

September 15

·         Corporate tax return (Form 1120 or 1120S) due

·         Partnership tax return (Form 1065) due

·         C Corporate estimated income tax 3rd installment due.

·         Form 941 payroll tax deposit due for monthly depositors.

·         LLC Form 3522 estimated tax 3rd installment due to FTB.

·         Corporations Form 3522 estimated tax 3rd installment due to FTB.

·         S Corporation Form 100-ES estimated tax 3rd  installment due to FTB.

·         Form DE88 payroll tax deposit due for monthly depositors.

·         Form 1040-ES 3rd installment for estimated taxes due.

September 24

·         Board of Equalization Sales and Use Tax August prepayment due.  Delinquent, penalties and interest incur if not paid on this date.

 

October 15

·         Form 941 payroll tax deposit due for monthly depositors.

·         Form DE88 payroll tax deposit due for monthly depositors.

·         Individual income tax return (Form 1040) due.

October 31

·         FUTA tax deposit due for 3rd QTR if more than $500.

·         Board of Equalization 3rd QTR Sales and Use Tax Return due.  Delinquent, penalties and interest incur if paid after this date.

 

November 15

·         Form 941 payroll tax deposit due for monthly depositors.

·         Form DE88 payroll tax deposit due for monthly depositors.

 

November 24

·         Board of Equalization Sales and Use Tax October prepayment due.  Delinquent, penalties and interest incur if not paid on this date.

 

December 1

·         L.A. County Tax Collector property tax 1st installment due.  Delinquent and 10% penalty applies if paid after April 10.

·         Prior to this date, provide new Form W-4 to employees whose withholding allowances have changed or will change for the upcoming year.

 

December 15

·         Form 941 payroll tax deposit due for monthly depositors.

·         LLC Form 3522 estimated tax 4th installment due to FTB.

·         Corporations Form 3522 estimated tax 4th installment due to FTB.

·         S Corporation Form 100-ES estimated tax 4th installment due to FTB.

·         Form DE88 payroll tax deposit due for monthly depositors.

·         Form 1040-ES 4th installment for estimated taxes due.

December 24

·         Board of Equalization Sales and Use Tax November prepayment due.  Delinquent, penalties and interest incur if not paid on this date.

 

 

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