Federal Tax Filing Dates
Tax Year 2005
Jan. 15
Estimated Taxes: Final installment of estimated tax for individuals (Form 1040-ES) is due unless income tax return is filed with final payment by Jan. 31.
Jan. 31
Employment Taxes: Employers file Forms 940 & 941 (due date is Feb. 10 if timely deposits of all taxes due were made).
Information Returns: Deadline for furnishing to non-governmental parties their copies of annual information returns, such as Forms W-2, 1099, 1098, etc.
Feb. 28
Information Returns: Deadline for furnishing to governmental agencies many information returns, such as Forms W-2, W-3, 1096, 1098, 1099, etc.
Mar. 15
Corporations: Due date for income tax returns for calendar-year corporations (Forms 1120, 1120S, etc.) unless an extension request is filed (Form 7004).
Apr. 15
Individuals: Due date for income tax returns of individuals (Form 1040) unless an extension request is filed (Form 4868).
Estimated Taxes: First quarter estimated tax is due for corporations (Form 8109) and individuals (Form 1040-ES).
Partnerships: Due date for income tax returns for calendar-year partnerships (Form 1065) unless an extension request is filed (Form 8736).
Apr. 30
Employment Taxes: Employers file Form 941 (due date is May 10 if timely deposits of all taxes due were made).
May 15
Exempt Organizations: Due date for annual information return (Form 990) and annual unrelated business income tax return (Form 990-T) for calendar-year tax-exempt organizations unless an extension request is filed (Form 8868, 7004 or 2758).
June 15
Estimated Taxes: Second quarter estimated tax is due for corporations (Form 8109) and individuals (Form 1040-ES).
July 15
Partnerships: Due date for income tax returns of partnerships that obtained a three-month extension unless an additional extension is granted.
July 31
Employment Taxes: Employers file Form 941 (due date is Nov. 10 if timely deposits of all taxes due were made).
Aug. 15
Individuals: Due date for income tax returns of individuals who obtained a four-month extension unless an additional extension (Form 2688) is granted.
Exempt Organizations: Due date for annual information return (Form 990) for calendar-year tax-exempt organizations that obtained a three-month extension unless an additional extension is granted.
Sept. 15
Estimated Taxes: Third quarter estimated tax is due for corporations (Form 8109) and individuals (Form 1040-ES).
Corporations: Final due date for income tax returns of calendar-year corporations that obtained an extension of time to file.
Oct. 15
Individuals: Final due date for income tax returns of individuals who obtained an additional extension.
Partnerships: Final due date for income tax returns of calendar-year partnerships that obtained an additional extension.
Oct. 31
Employment Taxes: Employers file Form 941 (due date is Nov. 10 if timely deposits of all taxes due were made).
Nov. 15
Exempt Organizations: Final due date for annual information return (Form 990) and annual unrelated business income tax return (Form 990-T) for calendar-year tax-exempt organizations.
Dec. 15
Estimated Taxes: Fourth quarter estimated tax is due for corporations (Form 8109).
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