Important Dates

Individuals

  • Form 1040
    • Due on the 15th day of the 4th month after the end of your tax year
  • Estimated tax payments (Form 1040-ES)
    • Payments are due on the 15th day of the 4th, 6th and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends.
  • Extensions
    • The time to file the extension is the due date of the tax return (usually 4/15) and the extended returns are due 6 months from the due date of the return (usually 10/15).  An extension does not extend the time to pay.

Partnerships

  • Form 1065
    • Due on the 15th day of the 4th month after the end of the partnership’s tax year.  Provide each partner with a copy of the Schedule K-1 (Form 1065) or a substitute Schedule K-1
  • Extensions
    • The time to file the extension is the due date of the tax return and the extended returns are due 5 months from the due date of the return (e.g. a partnership return due 4/15 that has been extended will be due 9/15).  An extension does not extend the time to pay.

Corporations and S Corporations

  • Form 1120 and Form 1120S
    • These forms are due on the 15th day of the 3rd month after the end of the corporation’s tax year.  S corporations must provide each shareholder with a copy of Schedule K-1 (or a substitute Schedule K-1
  • Estimated tax payments.
    • Payments are due on the 15th day of the 4th, 6th, 9th, and 12th month of the corporation’s tax year.
  • Extensions.
    • The time to file the extension is the due date of the tax return and the extended returns are due 6 months from the due date of the return. (e.g. a corporation’s return due on 3/15 has been extended to 9/15) An extension does not extend the time to pay.

Businesses with Personal Property Tax Returns

  • Clatsop County – March 1st
  • Pacific County – April 30th
  • Columbia County – April 1st

Payroll

  • Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return.
    • This form is used to report the FUTA tax on wages you paid.  Due date is January 31
  • Form 941, Employer’s Quarterly Federal Tax Return.
    • This form is used to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household employees.  Due dates are April 30, July 3, October 31 and January 31
  • Form 944, Employer’s Annual Federal Tax Return.
    • Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax.  Due date is January 31
  • Form W-2, Wages and Tax Statement.
    • Furnish each employee a completed Form W-2 by January 31
  • Form 1099 Copy A and 1096.
    • File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U.S. Information Returns, with the IRS by February 28 (for electronically filed returns, by March 31)
  • Form W2 Copy A and W3.
    • File Copy A of all paper Forms W-2 and Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration by February 28 (for electronically filed returns, by March 31)

The above information is based on a calendar rather than fiscal year end.  If your company has anything other than a calendar year end, please contact us for further assistance (see parentheses for general guidelines on filing deadlines

Please note that the above is not an all inclusive list.  If you have additional filing requirements, we can assist you with filing deadlines.

For additional information, please email info@wwcbusol.com