October 15

• Personal returns that received an automatic six-month extension must be filed today and any tax, interest, and penalties due must be paid.
• Electing large partnerships that received an additional six-month extension must file their Forms 1065-B today.
• If the monthly deposit rule applies, employers must deposit the tax for payments in September for social security, Medicare, withheld income tax, and nonpayroll withholding.

October 31

• The third quarter Form 941 (Employer’s Quarterly Federal Tax Return) is due today and any undeposited tax must be deposited. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until November 12 to file the return.
• If you have employees, a federal unemployment tax (FUTA) deposit is due if the FUTA liability through September exceeds $500.

November 15

• If the monthly deposit rule applies, employers must deposit the tax for payments in October for social security, Medicare, withheld income tax, and nonpayroll withholding.

December 16

• Calendar-year corporations must deposit the fourth installment of estimated income tax for 2013.
• If the monthly deposit rule applies, employers must deposit the tax for payments in November for social security, Medicare, withheld income tax, and nonpayroll withholding.

Please contact Martini, Iosue & Akpovi by phone at (818) 789-1179 if you have questions or want more information.