| Federal
and Virginia Tax Calendar |
| Due
Date |
|
Form Description |
|
Federal |
|
Virginia |
| |
|
|
|
|
|
|
| 15-Jan |
|
Individual Income Tax Estimated Payments
- 4th Quarter |
|
1040-ES |
|
760-ES |
| |
|
|
|
|
|
|
| 31-Jan |
|
Employee W-2s due to employees |
|
W-2 |
|
|
| |
|
|
|
|
|
|
| |
|
4th Quarter Employer's Quarterly
Federal Tax Return |
|
941 |
|
|
| |
|
|
|
|
|
|
| |
|
Employer's Annual Federal Unemployment
(FUTA) Tax Return |
|
940 |
|
|
| |
|
|
|
|
|
|
| |
|
4th Quarter Employer's Quarterly
Tax Report - SUTA |
|
|
|
VEC-FC-20 |
| |
|
|
|
|
|
|
|
|
|
Annual Information Returns due to
recipient |
|
1099 |
|
|
| |
|
|
|
|
|
|
| |
|
Employer's Annual or Final Summary
of Virginia Income Tax Withheld |
|
|
|
VA-6 |
| |
|
|
|
|
|
|
| |
|
County Gross Receipts License Return
(BPOL), if applicable |
|
|
|
8-OA |
| |
|
|
|
|
|
|
| 28-Feb |
|
Copies of Employee Wage Statements
- due to Social Security |
|
|
|
|
| |
|
Administration |
|
W-2 |
|
|
| |
|
|
|
|
|
|
| |
|
Annual Information Returns - due
to Internal Revenue Service |
|
1099 |
|
|
| |
|
|
|
|
|
|
| 15-Mar |
|
December Year-end C Corporation/S
Corporation Tax Returns |
|
1120/1120S |
|
|
| |
|
|
|
|
|
|
| |
|
Corporate Estimated Tax Deposits
- 1st Quarter |
|
8109
(Deposit at Bank) |
|
|
| |
|
|
|
|
|
|
| |
|
State Corporation Commission Annual
Report |
|
|
|
Annual
Report |
| |
|
|
|
|
|
|
| 15-Apr |
|
Partnership/LLC/LLP Tax Returns |
|
1065 |
|
|
| |
|
|
|
|
|
|
| |
|
Individual Estimated Tax Payments
- 1st Quarter |
|
1040-ES |
|
760-ES |
| |
|
|
|
|
|
|
| |
|
Individual Income Tax Return |
|
1040 |
|
|
| |
|
|
|
|
|
|
| |
|
December Year-end Virginia C Corporation/S
Corporation Tax Returns |
|
|
|
500/500S |
| |
|
|
|
|
|
|
| |
|
Corporate Estimated Tax Payments
- 1st Quarter |
|
|
|
500-ES |
| |
|
|
|
|
|
|
| 30-Apr |
|
1st Quarter Employer's Quarterly
Federal Tax Return |
|
941 |
|
|
| |
|
|
|
|
|
|
| |
|
1st Quarter's Employer's Quarterly
Tax Report - SUTA |
|
|
|
VEC-FC-20 |
| |
|
|
|
|
|
|
| |
|
1st Quarter Employer's Return of
Virginia Income Tax Withheld |
|
|
|
VA-5 |
| |
|
|
|
|
|
|
| 1-May |
|
Virginia Individual Income Tax Returns |
|
|
|
760 |
| |
|
|
|
|
|
|
| |
|
Virginia Personal Property Return |
|
|
|
2-OA |
| |
|
|
|
|
|
|
| 15-May |
|
December Year-end Nonprofit Organization
Tax Returns (990,990PF,990T) |
|
990/990PF |
|
|
| |
|
|
|
|
|
|
| 15-Jun |
|
Individual Estimated Tax Payments
- 2nd Quarter |
|
1040-ES |
|
760-ES |
| |
|
|
|
|
|
|
| |
|
Corporate Estimated Tax Payments
- 2nd Quarter |
|
8109
(Deposit at Bank) |
|
500-ES |
| |
|
|
|
|
|
|
| 15-Jul |
|
Partnership/LLP/LLC Returns on Extension
Due |
|
1065 |
|
N/A |
| |
|
|
|
|
|
|
| 31-Jul |
|
2nd Quarter Employer's Quarterly
Federal Tax Return |
|
941 |
|
|
| |
|
|
|
|
|
|
| |
|
2nd Quarter Employer's Quarterly
Tax Report - SUTA |
|
|
|
VEC-FC-20 |
| |
|
|
|
|
|
|
| 31-Jul |
|
2nd Quarter Employer's Return of
Virginia Income Tax Withheld |
|
|
|
VA-5 |
| |
|
|
|
|
|
|
| |
|
Annual Return/Report of Employee
Benefit Plan |
|
5500,
5500-C/R, 5000-EZ |
|
|
| |
|
|
|
|
|
|
| 15-Aug |
|
Federal Individual Tax Returns on
Extension Due |
|
1040 |
|
|
| |
|
|
|
|
|
|
| 1-Sep |
|
Virginia Individual Tax Returns on
Extension Due |
|
|
|
760 |
| |
|
|
|
|
|
|
| 15-Sep |
|
Individual Estimated Tax Payments
- 3rd Quarter |
|
1040-ES |
|
760-ES |
| |
|
|
|
|
|
|
| |
|
Corporate Estimated Tax Payments
- 3rd Quarter |
|
8109
(Deposit at Bank) |
|
500-ES |
| |
|
|
|
|
|
|
| 15-Oct |
|
Federal Individual Tax Returns on
Extension Due |
|
1040 |
|
|
| |
|
|
|
|
|
|
| 31-Oct |
|
3rd Quarter Employer's Quarterly
Federal Tax Return |
|
941 |
|
|
| |
|
|
|
|
|
|
| |
|
3rd Quarter Employer's Quarterly
Tax Report - SUTA |
|
|
|
VEC-FC-20 |
| |
|
|
|
|
|
|
| |
|
3rd Quarter Employer's Return of
Virginia Income Tax Withheld |
|
|
|
VA-5 |
| |
|
|
|
|
|
|
| 1-Nov |
|
Virginia Individual Tax Returns on
Extension Due |
|
|
|
760 |
| |
|
|
|
|
|
|
| |
|
|
|
|
|
|
| Monthly
Items |
|
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| |
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|
15-XXX |
|
EFTPS (Electronic Federal Tax Payment
System) if monthly depositor |
|
|
|
|
| |
|
|
|
|
|
|
| |
|
Federal Tax Deposit Coupon if monthly
depositor |
|
8109 |
|
|
| |
|
|
|
|
|
|
|
20-XXX |
|
Employer's Return of Virginia Income
Tax Withheld |
|
|
|
VA-5 |
| |
|
|
|
|
|
|
| |
|
Sales Tax Deposit |
|
|
|
ST-9 |
| |
|
|
|
|
|
|
| |
|
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|
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| |
|
Note: XXX denotes each month. If
you are required to file tax deposits semiweekly, check Circular
E for your deadlines. |
|
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| |
|
The above information for commercial
returns is based upon a calendar year. Fiscal year filers will
need to adjust |
|
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|
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| |
|
the income tax return and pension
and profit sharing due dates shown according to their fiscal
year end. |
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| |
|
The chart does not list every tax
deadline that you may be required to meet, and the information
should not be |
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|
used without professional advice
to determine if it is suitable for your specific situation.
|
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Contact Carmines, Robbins
& Company, PLC if you would like more information.
|