General Federal Tax Calendar

3rd & 4th Quarter 2014
The third quarter of a calendar year is made up of July, August, and September. The fourth quarter of a calendar year is made up of October, November, and December. 

July 10:
Employees who work for tips: If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.

August 11:
Employees who work for tips: If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.

September 10:
Employees who work for tips: If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.

September 15:
Individuals:  Make a payment of your 2014 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2014. For more information, see Publication 505.

Corporations: File a 2013 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 17.

S Corporations: File a 2013 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 17. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

Corporations: Deposit the third installment of estimated income tax for 2014. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

Partnerships: File a 2013 calendar year return (Form 1065). This due date applies only if you were given an additional 5-month extension. Otherwise see April 15. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1.

October 10:
Employees who work for tips: If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.

October 15:
Individuals:  If you have an automatic 6-month extension to file your income tax return for 2013, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.

Electing Large Partnerships: File a 2013 calendar year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension. See March 17 for the due date for furnishing or substituting the Schedules K-1 to the partners.

November 10:
Employees who work for tips: If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.

Employees social security, medicare, and withheld income tax. File Form 941 for the second quarter of 2014. This due date only applies if you deposited the tax for the quarter timely, properly, and in full.

December 10:
Employees who work for tips: If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.

December 15:
Corporations:  Deposit the fourth installment of estimated income tax for 2014. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

The information in this tax calendar comes from the Internal Revenue Service Publication 509.

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