Tax Calendar: October - December

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 10 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 17

  • 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 15

  • Calendar-year corporations must deposit the fourth installment of estimated income tax for 2014.
  • 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 any questions or would like more information.

 

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