Which Forms Must I File? |
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If you are liable for: |
Then use Form: |
Due by: |
Income tax |
1040 and Schedule C or C-EZ |
15th day of 4th month after end of tax year. |
Self-employment tax |
Schedule SE |
File with Form 1040 |
Estimated tax |
1040-ES |
15th day of 4th, 6th, and 9th months of tax year, and 15th day of 1st month after the end of tax year. |
Social Security and Medicare taxes and income tax withholding |
941 or 944
943 (Agriculture Taxes)
8109 (to make deposits)
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April 30th, July 31, October 31, and January 31.
See Publication 225
See Publication 15
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Providing information on social security and Medicare taxes and income tax withholding |
W-2 (to employee)
W-2 and W-3 (to the Social Security Administration)
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January 31
Last day of February (March 31 if filing electronically).
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Federal Unemployment (FUTA) tax |
940
8109 (to make deposits)
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January 31.
April 30, July 31, October 31, and January 31, but only if the liability for unpaid tax is more than $500.00
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Filing information returns for payments to nonemployees and transactions with other persons |
See Information Returns |
Forms 1099-to the recipient by January 31 and to the IRS by February 28 (March 31 if filing electronically). Other forms - See the General Instructions for Forms 1099, 1098, 5498, and W-2G. |
Excise tax |
See Excise Taxes |
See the instructions to the form. |
Partnership taxes |
1065 |
April 15 following the close of the partnership's tax year if its accounting period is the calendar year. Fiscal Year Partnership - 15th day of the 4th month following the close of its fiscal year. Provide each partner with Sch K-1 (Form 1065). See Partnerships
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S-Corporation taxes |
1120-S
1120-W (Estimated Taxes - Corporations Only and 8109)
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15th day of the 3rd month following the date the corporation’s tax year ended as shown at the top of Form 1120S. If due date falls on a Saturday, Sunday, or legal holiday, file on the next business day. If the S corporation election was terminated during the tax year, file Form 1120S for the S corporation’s short year by the due date (including extensions) of the C corporation’s short year return. See S-Corporations |
Corporate taxes |
1120 or 1120-A
1120-W (Estimated Taxes - Corporations Only and 8109)
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15th day of the 3rd month after the end of its tax year. New corporation filing a short-period return -15th day of the 3rd month after the short period ends. Corporation that has dissolved -15th day of the 3rd month after the date it dissolved. See Corporations |
Limited Liability Company (LLC) |
Only member of LLC is an individual - LLC income and expenses are reported on Form 1040, Schedule C, E, or F. If you prefer to file as a corporation, Form 8832 must be submitted.
Only member of the LLC is a corporation, income and expenses are reported on the
corporation’s return, usually Form 1120
or Form 1120S.
Most LLCs with more than one member file
a partnership return, Form 1065. If you
would rather file as a corporation, Form
8832 must be submitted. No Form 8832 is needed if filing as a partnership.
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See Publication 3402 or Publication 583 |
References/Related Topics:
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Page Last Reviewed or Updated: April 14, 2008