Tax Due Dates

January 2015

Jan
15
Business – Federal Withholding and FICA due for previous month
Jan
20
Business – State of Michigan Sales/Use/Withholding tax due for previous month
Jan
31
Business – Employer’s Annual Federal Unemployment Tax Return (form 940) dueRecipient copies of Forms W-2 and 1099 must be postmarked

Businesses – File information returns (Form 1099) for certain payments you made during 2014. These payments are described under January 31. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the General Instructions for Certain information Returns for information on what payments are covered, how much the payment must be before a return is required, what form to use, and extensions of time to file.If you file Forms 1098, 1099, or W-2G electronically (not by magnetic media), your due date for filing them with the IRS will be extended to April 1. The due date for giving the recipient these forms will still be January 31.

February 2015

Feb
15
Business – Federal Withholding and FICA due for previous month
Feb
20
Business – State of Michigan Sales/Use/Withholding tax due for previous month

March 2015

March
15
Business – Federal Withholding and FICA due for previous month

Corporations – File a 2014 calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic 6- month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.

S Corporations – File a 2014 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder’s Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.

Electing large partnerships – Provide each partner with a copy of Schedule K-1(Form 1065-B), Partner’s share of Income (Loss) From an Electing Large Partnership. This due date is effective for the first March 15 following the close of the partnership’s tax year. The due date of March 15 applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 7004.

S Corp election – File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with calendar year 2014. If Form 2553 if files late, S treatment will begin with calendar year 2015.

March
20
Business – State of Michigan Sales/Use/Withholding tax due for previous month

April 2015

April
15
Business – Federal Withholding and FICA due for previous month

Individuals – File an income tax return for 2014 (Form 1040,1040A, or 1040EZ) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, or you can get an extension by phone if you pay part or all of your estimate of income tax due with a credit card. Then file Form 1040, 1040A, or 1040EZ by October 15.

Household Employers – If you paid cash wages of $1,800 or more in 2014 to a household employee, file Schedule H (Form 1040) with your income tax return and report any employment taxes.

Individuals – If you are not paying your 2015 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2015 estimated tax. Use Form 1040-ES.

Partnerships – File a 2014 calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065), Partner’s Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 5-month extension of time to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then file Form 1065 by September 16.

Partnerships – File a 2014 calendar year return (Form 1065-B). If you want an automatic 6-month extension of time to file the return, file Form 7004. Then file Form 1065-B by October 15. See March 15 for the due date for furnishing the Schedules K-1 to the partners.

Electing Large Partnerships – File a 2014 calendar year return (Form 1065-B). If you want an automatic 6-month extension of time to file the return, file Form 7004. Then file Form 1065-B by October 15. See March 15 due date for furnishing the Schedules K-1 to the partners.

Corporations – Deposit the first installment of estimated income tax for 2015. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

April
20
Business – State of Michigan Sales/Use/Withholding tax due for previous month
April
25
Business – State of Michigan Unemployment tax due for first quarter

May 2015

May
15
Business – Federal Withholding and FICA due for previous month
May
20
Business – State of Michigan Sales/Use/Withholding tax due for previous month

June 2015

June
15
Business – Federal Withholding and FICA due for previous month
June
17
Individuals – If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. Otherwise, see April 15. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. Then file Form 1040 by October 15.However, if you are a participant in a combat zone you may be able to further extend the filing deadline.Individuals – Make a payment of your 2015 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2015.

Corporations – Deposit the second installment of estimated income tax for 2015. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

June
20
Business – State of Michigan Sales/Use/Withholding tax due for previous month

July 2015

July
15
Business – Federal Withholding and FICA due for previous month
July
20
Business – State of Michigan Sales/Use/Withholding tax due for previous month
July
25
Business – State of Michigan Unemployment tax due for second quarter

August 2015

Aug
15
Business – Federal Withholding and FICA due for previous month
Aug
15
Partnerships – File a 2014 calendar year return (Form 1065). This due date applies only if you were given an additional 4- month extension. Otherwise, see April 15. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute K-1.
Aug
20
Business – State of Michigan Sales/Use/Withholding tax due for previous month

September 2015

Sep
15
Individuals – Make a payment of your 2015 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2015.

Corporations – File a 2014 calendar year income tax return (Form 1120) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15.

S Corporations – File a 2014 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

Corporations – Deposit the third installment of estimated income tax for 2015. A worksheet, Form 1120-W, is available to help you make an estimate of your tax for the year.

Business – Federal Withholding and FICA due for previous month

Sep
20
Business – State of Michigan Sales/Use/Withholding tax due for previous month

October 2015

Oct
10
Employees – who work for tips. If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.
Oct
15
Individuals – If you have an automatic 6-month extension to file your income tax return for 2014, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.

Electing Large Partnerships – File a 2014 calendar year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension. See March 15 for the due date for furnishing the Schedules K-1 to the partners.

Oct
20
Business – State of Michigan Sales/Use/Withholding tax due for previous month
Oct
25
Business – State of Michigan Unemployment tax due for third quarter

November 2015

Nov
15
Business – State of Michigan Sales/Use/Withholding tax due for previous month
Nov
20
Business – State of Michigan Sales/Use/Withholding tax due for previous month

December 2015

Dec
15
Business – Federal Withholding and FICA due for previous month
DEC
20
Business – State of Michigan Sales/Use/Withholding tax due for previous month
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