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Accounting & Business Services

As of January 1, 2006

Accounting & Business Services have always made it our commitment to notify clients of important tax due dates and filing requirements in order to prepare accurate and timely accounting and tax information. We understand the burden of trying to remember important dates and have compiled the following dates to help you this coming year. Please mark these important dates on your calendar.

Semiweekly Schedule Federal Tax Deposit (941)
For wages paid Saturday, Sunday, Monday, or Tuesday, deposit by the following Friday
For wages paid Wednesday, Thursday, or Friday, deposit by the following Wednesday

Monthly Schedule Federal Tax Deposit (941)
Deposit each month's taxes by the 15th day of the following month unless the 15th falls on a federal or state bank holiday, or on a Saturday or Sunday, the deposit is considered timely if it is made by the next business day.

Monthly Sales Tax Return (ST-1)
Each month’s tax payment must be postmarked on or before the 20th day of the following month unless the 20th falls on a federal or state holiday, or on a Saturday or Sunday, the deposit is considered timely if it is made by the next business day

Quarterly Sales Tax Return (ST-1)
Each quarter’s tax payment must be postmarked on or before the 20th day of the month following the end of the quarter. Except when the 20th falls on a federal or state holiday, or on a Saturday or Sunday, the deposit is considered timely if it is made by the next business day.

Annual Sales Tax Return (ST-1)
Each year’s tax payment must be postmarked on or before January 20 of the next year, unless the 20th falls on a federal or state holiday, or on a Saturday or Sunday, the deposit is considered timely if it is made by the next business day

Quarterly Payroll Tax Returns (941, U/I 3-40, IL-941, and 940)
Each quarter’s tax payments and forms must be postmarked on or before the last day of the month following the end of the quarter. If the due date falls on a non-business day, the payment is due the next business day.

W-2 and W-3 forms:
January 31 – must mail or distribute W-2’s to employees
February 28 – must mail copies of both to Social Security Administration on or before this date

1099’s (forms 1099-miscellaneous and 1099-interest):
January 31 – must mail or distribute to recipients
February 28 – must mail copies to IRS on or before this date

Simple Employer Matching must be postmarked on or before this date:
January 31 – must match each year, contact us for rules on alternative matching percentages

Corporate Tax Returns (forms 1120 and 1120S) must be postmarked by this date*:
March 15
*Please note extensions on corporate tax returns only allow taxpayers to extend filing returns till September 15 but taxes must be paid on or before due date above

Individual Tax Returns (forms 1040, 1040A, and 1040-EZ) must be postmarked by this date*:
April 15
*Please note extensions on individual tax returns only allow taxpayers to extend filing returns till August 15, but taxes must be paid on or before due date above

Annual Report and Corporate Minutes:
Due on or before the beginning of the month in which the corporation was incorporated