Individuals and Corporations: Call TaxPlus+ to arrange a workable plan to suit your special needs in meeting your tax reporting responsibilities, either by using email or in person or a combination of the two. We can work with you at times convenient for you.

January 1

Monthly email newsletters and periodic alerts about relevant client tax deadlines, information and open office events. New clients, join our mailing list!

January 15

All existing TaxPlus+ clients: Keep an eye out for a Tax Organizer with your previous year’s data to help you organize this years tax information. If you do not receive it by January 15, contact or drop by the office and we will provide it.

January – Federal Specific

Employers: Give employees their copies of Form W-2 for last year by February 1. If an employee agreed to receive Form W-2 electronically, post it on a website accessible to the employee and notify the employee of the posting by February 1.

January 15

Individuals: Make a payment of your estimated tax for last year if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES. This is the final installment date for your last year’s estimated tax. However, you do not have to make this payment if you file your last year’s return (Form 1040) and pay any tax due by February 1.

Employers: Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments for December of last year.

Employers: Non-payroll withholding. If the monthly deposit rule applies, deposit the tax for payments for December of last year.

January – State Specific

Resellers: File and pay state sales taxes you have collected as obliged by the California State Board of Equalization (BOE) on the date of the month that has been designated for you. State Sales Tax is considered delinquent a month after due date if not paid. THE IRS, the L.A. Office of Finance, and the State Board of Equalization (BOE), California’s sales tax collector, compare notes, crosschecking filings to identify discrepancies. For example, they may be looking for those who show income on a Schedule C included with an IRS 1040, but didn’t file their state sales tax. State sales taxes are paid if you sell any products retail. Sales taxes are due depending on business start-up month and designated filing periods. Returns and payments are due, (1) if you file monthly, within one month from the end of the month; (2) if you file quarterly, within one month from the end of the quarter; or (3) if you file on a calendar or fiscal year basis, within one month from the end of the calendar or fiscal year. If the due date of your return falls on Saturday, Sunday or a holiday, postmark next business day to avoid late fees.

January 15

Individuals: Fourth-quarter estimated tax is due for last year (Form 540-ES)

January – County Specific

January – City Specific

Independent contractors, resellers, self-employed:
Keep an eye out for your City Business Tax Renewal form sent in the mail in January if you already have your City of Los Angeles Business Registration. If you did business in the City as an independent contractor, reseller, or are self-employed as a designer, artist, actor, musician, etc., you must register with the City of Los Angeles Department of Finance. (See February City for more information.)

All Businesses: Give annual information statements to recipients of certain payments you made during the previous year. You can use the appropriate version of Form 1099 or other information return.
• Compensation for workers who are not considered.
• Dividends and other corporate distributions.
• Interest.
• Rent.
• Royalties.
• Profit-sharing distributions.
• Retirement plan distributions.

February – Federal Specific

February 1

Employers: Give employees their copies of Form W-2 for previous year. If an employee agreed to receive Form W-2 electronically, have it posted on a website and notify the employee of the posting.

Social Security, Medicare, and withheld income tax: File Form 941 for the fourth quarter of the previous year. Deposit or pay any un-deposited tax under the accuracy of deposit rules. If your tax liability is $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter in full and on time, you have until February 10 to file the return.

Certain small employers: File Form 944 to report social security and Medicare taxes and withheld income tax for previous year. Deposit or pay any un-deposited tax under the accuracy of deposit rules. If your tax liability is $2,500 or more for last year but less than $2,500 for the fourth quarter, deposit any un-deposited tax or pay it in full with a timely filed return. If you deposited the tax for the year in full and on time, you have until February 10 to file the return.

Federal unemployment tax: File Form 940 for the previous year. If your un-deposited tax is $500 or less, you can either pay it with your return or deposit it. If it is more than $500, you must deposit it. However, if you deposited the tax for the year in full and on time, you have until February 10 to file the return.

February 15

Individuals: If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.

Social Security, Medicare, and withheld income tax: If the monthly deposit rule applies, deposit the tax for payments in January.

Non-payroll withholding: If the monthly deposit rule applies, deposit the tax for payments in January.

February – State Specific

Resellers: File and pay state sales taxes you have collected as obliged by the California State Board of Equalization (BOE) on the date of this month that BOE has designated for you.

February – County Specific

February – City Specific

Employers: Give employees their copies of Form W-2 for the previous year by February 1. If an employee agreed to receive Form W-2 electronically, post it on a website accessible to the employee and notify the employee of the posting by February 1.

March – Federal Specific

March 15

Individuals: Make a payment of your estimated tax for the previous year if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES. This is the final installment date for your previous year’s estimated tax. However, you do not have to make this payment if you file your previous year’s return (Form 1040) and pay any tax due by February 1, this year.

Employers: Social security, Medicare, and withheld income tax: If the monthly deposit rule applies, deposit the tax for payments for December of last year.

Employers: Non-payroll withholding: If the monthly deposit rule applies, deposit the tax for payments for December of last year.

March – State Specific

Resellers: File and pay state sales taxes you have collected as obliged by the California State Board of Equalization (BOE) on the date of this month that BOE has designated for you.

March – County Specific

March – City Specific

April – Federal Specific

April 15

Individuals: File your last year income tax return (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. Then, file Form 1040, 1040A, or 1040EZ by October 15. The extension is for filing the return, not for paying taxes due. If you anticipate a liability, you need to mail the estimated payment with a your extension request.

Household employers: If you paid cash wages of $1,700 or more last year to a household employee, you must file Schedule H. If you are required to file a federal income tax return (Form 1040), file Schedule H with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of the two previous years to household employees. Also, report any income tax you withheld for your household employees.

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

Partnerships: File a last calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065), Partner’s Share of Income, Deductions, Credits, 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 15.

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

Employers: Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in March.

Non-payroll withholding: If the monthly deposit rule applies, deposit the tax for payments in March.

April 30

Employers: Social Security, Medicare, and withheld income tax. File Form 941 for the first quarter of present year. Deposit or pay any un-deposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter in full and on time, you have until May 10 to file the return.

Federal unemployment tax: Deposit the tax owed through March if more than $500.

April – State Specific

Resellers: File and pay state sales taxes you have collected as obliged by the California State Board of Equalization (BOE) on the date of this month that BOE has designated for you.

April 15

Individuals: Income tax due for previous year (Form 540)

Individuals: First-quarter estimated tax due for present year (Form 540-ES)

April – County Specific

April – City Specific

May 15

Employers: Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in April.

Non-payroll withholding: If the monthly deposit rule applies, deposit the tax for payments in April.

May – State Specific

Resellers: File and pay state sales taxes you have collected as obliged by the California State Board of Equalization (BOE) on the date of this month that BOE has designated for you.

May – County Specific

May – City Specific

June – Federal Specific

June 15

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.

Individuals: Make a payment of your present year 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 the present year.

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

June 15

Employers: Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in May.

Non-payroll withholding: If the monthly deposit rule applies, deposit the tax for payments in May.

June – State Specific

Resellers: File and pay state sales taxes you have collected as obliged by the California State Board of Equalization (BOE) on the date of this month that BOE has designated for you.

June 15

Individuals: Second-quarter estimated tax is due for 2010 (Form 540-ES).

June – County Specific

June – City Specific

June – Federal Specific

July – Federal Specific

July 15

Employers: Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in July.

Non-payroll withholding. If the monthly deposit rule applies, deposit the tax for payments in June.

July – State Specific

Resellers: File and pay state sales taxes you have collected as obliged by the California State Board of Equalization (BOE) on the date of this month that BOE has designated for you.

July – County Specific

July – City Specific

August – Federal Specific

August 2

Employers: Social Security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2010. Deposit or pay any un-deposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter in full and on time, you have until September 10 to file the return.

Federal unemployment tax: Deposit the tax owed through July if more than $500.

August 15

Employers: Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in July.

Non-payroll withholding: If the monthly deposit rule applies, deposit the tax for payments in July.

August – State Specific

Resellers: File and pay state sales taxes you have collected as obliged by the California State Board of Equalization (BOE) on the date of this month that BOE has designated for you.

August – County Specific

August – City Specific

September – Federal Specific

September 15

Employers: Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in August.

Non-payroll withholding: If the monthly deposit rule applies, deposit the tax for payments in August.

Individuals: Make a payment of your present year 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 third installment date for estimated tax in the present year.

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

S-corporations: File a last 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.

Partnerships: File a last calendar year return (Form 1065). This due date applies only if you were given an additional 5-month extension. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1.

September – State Specific

Resellers: File and pay state sales taxes you have collected as obliged by the California State Board of Equalization (BOE) on the date of this month that BOE has designated for you.

September 15

Individuals: Third-quarter estimated tax due for present year (Form 540-ES)

September – County Specific

September – City Specific

October – Federal Specific

October 15

Individuals: If you have an automatic 6-month extension to file your income tax return for previous year, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.

October 15

Employers: Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in September.

Non-payroll withholding: If the monthly deposit rule applies, deposit the tax for payments in September.

October – State Specific

Resellers: File and pay state sales taxes you have collected as obliged by the California State Board of Equalization (BOE) on the date of this month that BOE has designated for you.

October 15

Individuals: Extended due date for previous year income tax returns

October – County Specific

October – City Specific

November – Federal Specific

November 1

Employers: Social Security, Medicare, and withheld income tax. File Form 941 for the third quarter of present year. Deposit or pay any un-deposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter in full and on time, you have until November 10 to file the return.

Federal unemployment tax: Deposit the tax owed through September if more than $500.

November 15

Employers: Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in October.

Non-payroll withholding: If the monthly deposit rule applies, deposit the tax for payments in October.

November – State Specific

Resellers: File and pay state sales taxes you have collected as obliged by the California State Board of Equalization (BOE) on the date of this month that BOE has designated for you.

November – County Specific

November – City Specific

December – Federal Specific

December 15

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

Employers: Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in November.

Non-payroll withholding: If the monthly deposit rule applies, deposit the tax for payments in November.

December – State Specific

Resellers: File and pay state sales taxes you have collected as obliged by the California State Board of Equalization (BOE) on the date of this month that BOE has designated for you.

December – County Specific

December – City Specific