Individuals. Make a payment of your estimated tax for 2005 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2005 estimated tax. However, you do not have to make this payment if you file your 2005 return (Form 1040) and pay any tax due by January 31, 2006.
Jan 31, 2006 - All businesses. Give annual information statements to recipients of certain payments you made during 2005. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient.
Jan 31, 2006 -
All employers. Give your employees their copies of Form W-2 for 2005 by January 31, 2006. If an employee agreed to receive Form W-2 electronically, post it on a website accessible to the employee and notify the employee of the posting by January 31.
Jan 31, 2006 -
Payers of gambling winnings. If you either paid reportable gambling winnings or withheld income tax from gambling winnings, give the winners their copies of Form W-2G.
Feb 15, 2006 -
Individuals. If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.
Feb 15, 2006 -
All businesses. File information returns (Form 1099) for certain payments you made during 2005.
Feb 20, 2006 -
Presidents Day
Mar 15, 2006 -
Corporations. File a 2005 calendar year income tax return (Form 1120 or 1120-A) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.
Mar 15, 2006 - S corporations. File a 2005 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholders Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.
Mar 15, 2006 -
S corporation election. File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with calendar year 2006. If Form 2553 is filed late, S treatment will begin with calendar year 2007.
Mar 15, 2006 - Electing large partnerships. Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partners Share of Income (Loss) From an Electing Large Partnership, or a substitute Schedule K-1. This due date is effective for the first March 15 following the close of the partnerships tax year. The due date of March 15 applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 7004.
Mar 31, 2006 -
Electronic filing of Forms 1098, 1099, and W-2G.
File Forms 1098, 1099, or W-2G with the IRS. This due date applies only if you file electronically (not by magnetic media). Otherwise, see February 28. The due date for giving the recipient these forms remains January 31. For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically or Magnetically.
Apr 17, 2006 -
Individuals. File a 2005 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or you can get an extension by phone or over the Internet. Then, file Form 1040, 1040A, or 1040EZ by October 16.
Apr 17, 2006 - Household employers. If you paid cash wages of $1,500 or more in 2005 to a household employee, you must file Schedule H. If you are required to file a federal income tax return (Form 1040), file Schedule H with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of 2004 or 2005 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Publication 926.
Apr 17, 2006 - Individuals. If you are not paying your 2006 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2006 estimated tax. Use Form 1040-ES. For more information, see Publication 505.
May 15, 2006 - Individuals. If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. Otherwise, see April 17. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. Then, file Form 1040 by October 16. However, if you are a participant in a combat zone, you may be able to further extend the filing deadline. See Publication 3, Armed Forces Tax Guide.
May 29, 2006 - Memorial Day
Jul 04, 2006 - Independence Day
Sep 04, 2006 - Labor Day
Oct 09, 2006 - Columbus Day
Oct 16, 2006 - Individuals. If you have an automatic 6-month extension to file your income tax return for 2005, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.
