At GS, we keep our clients apprised of their tax deadlines. However, it is always good to understand when some key deadlines occur. Please contact your tax advisor if you have any questions about the deadlines listed below or if you would like assistance in meeting them.

 

January 10

  • Individuals: Reporting December 2013 tip income, $20 or more, to employers (Form 4070).

January 15

  • Individuals: Paying final installment of 2013 estimated taxes if not paying income tax through withholding (Form 1040-ES).

January 31

  • Individuals: Filing an income tax return (Form 1040) and paying tax due, to avoid penalties for underpaying the Jan. 15 installment of estimated taxes.
  • Businesses: Providing Form 1099 to recipients of any 2013 interest, dividend or reportable miscellaneous income payments (except in certain circumstances that have a later deadline).
  • Employers: Providing 2013 Form W-2 to employees; reporting income tax withholding and FICA taxes for fourth quarter 2013 (Form 941); and filing an annual return of federal unemployment taxes (Form 940) and paying any tax due.

February 10

  • Individuals: Reporting January tip income, $20 or more, to employers (Form 4070).
  • Employers: Reporting income tax withholding and FICA taxes for fourth quarter 2013 (Form 941) and filing an annual return of federal unemployment taxes (Form 940), if you deposited on time and in full all of the associated taxes due.

February 18

  • Individuals: Filing a new Form W-4 to continue exemption for another year if you claimed exemption from federal income tax withholding in 2013.

February 28

  • Businesses: Filing Form 1099 and transmittal Form 1096 for interest, dividends and miscellaneous payments made during 2013.
  • Employers: Filing Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration. (Electronic filers can defer filing to April 1.)

March 10

  • Individuals: Reporting February tip income, $20 or more, to employers (Form 4070).

March 17

  • Calendar-year corporations: Filing a 2013 income tax return (Form 1120 or Form 1120-A) or filing for an automatic six-month extension (Form 7004), and paying any tax due.

March 31

  • Employers: Electronically filing Form 1098, Form 1099 and Form W-2G.

April 10

  • Individuals: Reporting March tip income, $20 or more, to employers (Form 4070).

April 15

  • Individuals: Filing a 2013 income tax return (Form 1040, Form 1040A or Form 1040EZ) or filing for an automatic six-month extension (Form 4868), and paying any tax due.
  • Individuals: Paying the first installment of 2014 estimated taxes if not paying income tax through withholding (Form 1040-ES).
  • Individuals: Making 2013 contributions to a traditional IRA or Roth IRA (even if a 2013 income tax return extension is filed).
  • Individuals: Making 2013 contributions to a SEP (unless an income tax return extension is filed).
  • Individuals: Filing a 2013 gift tax return (Form 709) or filing for an automatic six-month extension (Form 8892), and paying any gift tax due; or filing for an automatic six-month extension (Form 4868) to extend both Form 1040 and, if no gift tax is due, Form 709.
  • Household employers: Filing Schedule H (Form 1040) if wages paid equal $1,800 or more in 2013.
  • Calendar-year partnerships: Filing an income tax return for 2013 (Form 1065 or Form 1065-B) or requesting an automatic five-month extension (Form 7004).
  • Trusts and estates: Filing an income tax return for the 2013 calendar year (Form 1041) or filing for an automatic five-month extension (Form 7004), and paying any income tax due.
  • Calendar-year corporations: Paying the first installment of 2014 estimated income taxes.

April 30

  • Employers: Reporting income tax withholding and FICA taxes for first quarter 2014 (Form 941), and paying any tax due.

May 12

  • Individuals: Reporting April tip income, $20 or more, to employers (Form 4070).
  • Employers: Reporting income tax withholding and FICA taxes for first quarter 2014 (Form 941), if you deposited on time and in full all of the associated taxes due.

May 15

  • Exempt organizations: Filing 2013 calendar-year information returns (Form 990, Form 990-EZ or Form 990-PF) and paying any tax due.
  • Small exempt organizations (with gross receipts normally of $50,000 or less): Filing e-Postcard (Form 990-N) if not filing Form 990 or Form 990-EZ.

June 10

  • Individuals: Reporting May tip income, $20 or more, to employers (Form 4070).

June 16

  • Individuals: Filing an individual income tax return (Form 1040) or filing for a four-month extension (Form 4868) if you live outside the United States, and paying any tax and interest due.
  • Individuals: Paying the second installment of 2014 estimated taxes if not paying income tax through withholding (Form 1040-ES).
  • Calendar-year corporations: Paying the second installment of 2014 estimated income taxes.

July 10

  • Individuals: Reporting June tip income, $20 or more, to employers (Form 4070).

July 31

  • Employers: Filing a calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or requesting an extension.
  • Employers: Reporting income tax withholding and FICA taxes for second quarter 2014 (Form 941), and paying any tax due.

August 11

  • Individuals: Reporting July tip income, $20 or more, to employers (Form 4070).
  • Employers: Reporting income tax withholding and FICA taxes for second quarter 2014 (Form 941), if you deposited on time and in full all of the associated taxes due.

September 10

  • Individuals: Reporting August tip income, $20 or more, to employers (Form 4070).

September 15

  • Individuals: Paying the third installment of 2014 estimated taxes if not paying income tax through withholding (Form 1040-ES).
  • Calendar-year corporations: Paying the third installment of 2014 estimated income taxes.
  • Calendar-year corporations: Filing a 2013 income tax return (Form 1120 or Form 1120S) and paying any tax, interest and penalties due, if an automatic six-month extension was filed.
  • Calendar-year corporations: Making contributions for 2013 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.
  • Calendar-year partnerships: Filing an income tax return for 2013 (Form 1065 or Form 1065-B) if an automatic five-month extension was filed.

October 1

  • Employers: Establishing a SIMPLE for 2014, except in certain circumstances.

October 10

  • Individuals: Reporting September tip income, $20 or more, to employers (Form 4070).

October 15

  • Individuals: Filing a 2013 income tax return (Form 1040, Form 1040A or Form 1040EZ) and paying any tax, interest and penalties due, if an automatic six-month extension was filed.
  • Individuals: Making contributions for 2013 to certain retirement plans or establishing a SEP for 2013, if an automatic six-month extension was filed.
  • Individuals: Filing a 2013 gift tax return (Form 709) and paying any tax, interest and penalties due, if an automatic six-month extension was filed.

October 31

  • Employers: Reporting income tax withholding and FICA taxes for third quarter 2014 (Form 941) and paying any tax due.

November 10

  • Individuals: Reporting October tip income, $20 or more, to employers (Form 4070).
  • Employers: Reporting income tax withholding and FICA taxes for third quarter 2014 (Form 941), if you deposited on time and in full all of the associated taxes due.

December 10

  • Individuals: Reporting November tip income, $20 or more, to employers (Form 4070).

December 15

  • Calendar-year corporations: Paying the fourth installment of 2014 estimated income taxes.

December 31

  • Employers: Establishing a retirement plan (other than a SIMPLE or a SEP).