Key Dates for Companies and Businesses in the USA – Federal Requirements and Deadlines
Posted January 6, 2015 
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The following is a calendar of key annual dates and federal deadlines for companies and corporations operating in the United States, including annual filing of company records and tax returns, company vehicles, employee benefits, pensions and trusts.
| Deadline | Description | Notes |
|---|---|---|
| January 15, 2015 | Deadline for estimated taxes of 4th quarter 2014 | |
| January 15, 2015 | Deposit payroll tax for Dec. 2014 | If monthly deposit rule applies |
| January 15, 2015 | Pay the final instalment of 2014 estimated tax using Form 1040-ES | Individuals |
| January 15, 2015 | Pay estimated tax for 2014 using Form 1040-ES | Farmers and fishermen |
| January 31, 2015 | Distribute forms W-2 to employees | Or closest business day that follows |
| January 31, 2015 | Furnish statements per full-time employee | Or closest business day that follows |
| February 2, 2015 | Filers of Form 1099-G who report state or local income tax refunds, credits, or offsets must furnish the statements to recipients | |
| February 2, 2015 | Forms 940, 941, 943, 944, and/or 945 for 2014 | If you did not deposit all taxes when due |
| February 2, 2015 | Furnish Forms 1098, 1099, 3921, 3922, and W-2G information | |
| February 2, 2015 | The fair market value of SEP IRAs must be furnished to the participant | |
| February 2, 2015 | Trustees or issuers of traditional IRAs must furnish participants with a statement of the value of the participant’s account, and RMD if applicable | |
| February 2, 2015 | File Form 730 and pay the tax on wagers accepted in Dec. 2014 | |
| February 2, 2015 | File Form 740 for 4th quarter of 2014 | |
| February 2, 2015 | Deposit FUTA tax owed through Dec. 2014 | |
| February 2, 2015 | File Form 2290 and pay tax for vehicles first used in Dec. 2014 | |
| February 2, 2015 | File tax return | If last est. tax was not paid on Jan. 15 |
| February 10, 2015 | Forms 940, 941, 943, 944, and/or 945 for 2014 | If you deposited all required payments on time |
| February 17, 2015 | File new Form W-4 | If you claimed exemption from income tax withholding in 2014 |
| February 17, 2015 | Form 5 | |
| February 17, 2015 | Forms SC 13G, SC 13G/A, 5, 13-F | |
| February 17, 2015 | Furnish statements for Forms 1099-B, 1099-S, and 1099-MISC | |
| February 17, 2015 | Deposit payroll tax for Jan. | If monthly deposit rule applies |
| February 18, 2015 | Begin withholding on employees who claimed exemption from withholding in 2014 but did not file a W-4 to continue withholding exemption in 2015. | |
| February 28, 2015 | Deadline to file using paper forms W-2 | Or closest business day that follows |
| February 28, 2015 | Form 1095-C for full-time employees | Applicable Large Employers (ALE); March 21, 2015 if filed electronically |
| February 28, 2015 | Form 1097-BTC | To IRS; by 15th day of 2nd month after close of calendar month in which credit is allowed |
| February 28, 2015 | Form 1098 | $600+; To payer or borrower, due by January, 31, 2015 |
| February 28, 2015 | Form 1098-C | To donor 30 days from date of sale/contribution; $500+ gross proceeds |
| February 28, 2015 | Transmittal on Form 1094-C for all returns in the given calendar year | Applicable Large Employers (ALE); March 21, 2015 if filed electronically |
| March 2, 2015 | File Forms 1097, 1098, 1099, 3921, 3922, or W-2G on paper | |
| March 2, 2015 | File Form W-3 with Copy A of all Forms W-2 issued for 2014 | |
| March 2, 2015 | File Form 8027 | Large food or beverage establishments |
| March 2, 2015 | File Form 730 and pay the tax on wagers accepted in Jan. | |
| March 2, 2015 | File Form 2290 and pay tax for vehicles first used in Jan. | |
| March 2, 2015 | File Form 1040 and pay any tax due | Farmers and fishermen |
| March 15, 2015 | Form 1042-S | |
| March 16, 2015 | Forms 1120, 1120A, 1120S for 2014 | |
| March 16, 2015 | File Form 1120 for calendar year and pay any tax due or file Form 7004 for 6-month extension and deposit est. tax | Corporations |
| March 16, 2015 | Deposit payroll tax for Feb. | If monthly deposit rule applies |
| March 16, 2015 | File Form 1120S and pay any tax due | S Corporations |
| March 16, 2015 | Furnish Schedule K-1 to each shareholder | S Corporations |
| March 16, 2015 | File Form 2553 to elect S Corporation status beginning w/ calendar year 2015 | S Corporations |
| March 16, 2015 | Furnish Sch. K-1 (Form 1065-B) to each partner | Electing Large Partnerships |
| March 31, 2015 | Deadline to file using Business Services Online | Or closest business day that follows |
| March 31, 2015 | File Forms 1097, 1098, 1099, 3921, 3922, or W-2G electronically | |
| March 31, 2015 | Form 10-K | |
| March 31, 2015 | File Form 2290 and pay tax for vehicles first used in Feb. | |
| March 31, 2015 | File Form 730 and pay the tax on wagers accepted in Feb. | |
| April 1, 2015 | Form NT 10-K | |
| April 15, 2015 | 1st quarter estimated taxes | |
| April 15, 2015 | Deadline for contributions to traditional IRA, Roth IRA, Health Savings Account, SEP-IRA or solo 401(k) | Extension can be requested for SEP-IRA or solo 401(k) |
| April 15, 2015 | Form 1041 or 7004 | |
| April 15, 2015 | Form 1065 or 7004 | |
| April 15, 2015 | Form Late 10-K | |
| April 15, 2015 | File Form 1040, 1040A, or 1040EZ. For automatic extension, file Form 4868 and pay 1st installment of 2015 estimated tax | Individuals |
| April 15, 2015 | File Form 1065-B calendar year return | Electing Large Partnerships |
| April 30, 2015 | Coverdell ESA contribution information must be furnished to the beneficiary | |
| April 30, 2015 | Filers of Form 5498-ESA must furnish the required statement | |
| April 30, 2015 | Proxy Statement or Form 10-K/A, Form 20-F | |
| April 30, 2015 | File Form 941 for the 1st quarter | |
| April 30, 2015 | File Form 720 for the 1st quarter | |
| April 30, 2015 | File Form 730 and pay the tax on wagers accepted in Mar. | |
| April 30, 2015 | File Form 2290 and pay tax for vehicles first used in Mar. | |
| April 30, 2015 | Deposit FUTA tax owed through Mar. | If more than $500 |
| May 1, 2015 | Form NT 20-F | |
| May 11, 2015 | File Form 941 for the 1st quarter | If you timely deposited all required payments |
| May 15, 2015 | Form 990 or 8868 | |
| May 15, 2015 | Forms 10-Q, 13-F, Late 20-F | |
| May 15, 2015 | Deposit payroll tax for Apr. | If monthly deposit rule applies |
| May 18, 2015 | Form NT 10-Q | |
| May 20, 2015 | Form Late 10-Q | |
| May 31, 2015 | Forms 5498, 5498-ESA, 5498-SA | |
| June 1, 2015 | File Form 1096 with Forms 5498, 5498-ESA, and 5498-SA | |
| June 1, 2015 | Traditional IRA, Roth IRA, SEP, or SIMPLE contribution information must be furnished to the participant | |
| June 1, 2015 | File Form 730 and pay the tax on wagers accepted in Apr. | |
| June 1, 2015 | File Form 2290 and pay tax for vehicles first used in Apr. | |
| June 15, 2015 | 2nd quarter estimated taxes | |
| June 15, 2015 | Deposit payroll tax for May | If monthly deposit rule applies |
| June 15, 2015 | Deposit 2nd installment of 2015 estimated tax | Corporations |
| June 15, 2015 | Individuals outside US file Form 1040 | |
| June 15, 2015 | Pay 2nd instalment of 2015 estimated tax | Individuals |
| June 29, 2015 | Form 11-K | |
| June 30, 2015 | FinCEN Form 114 | |
| June 30, 2015 | Form NT 11-K | |
| June 30, 2015 | File Form 730 and pay the tax on wagers accepted in May | |
| June 30, 2015 | File Form 2290 and pay tax for vehicles first used in May | |
| July 1, 2015 | File Form 11-C to register and pay annual tax | |
| July 14, 2015 | Form Late 11-K | |
| July 15, 2015 | Deposit payroll tax for June | If monthly deposit rule applies |
| July 31, 2015 | File Form 720 for the 2nd quarter | |
| July 31, 2015 | File Form 730 and pay the tax on wagers accepted in Jun. | |
| July 31, 2015 | File Form 2290 and pay tax for vehicles first used in Jun. | |
| July 31, 2015 | Deposit FUTA tax owed through June | If more than $500 |
| July 31, 2015 | File Form 941 for the 2nd quarter | |
| July 31, 2015 | File Form 5500 or 5500-EZ for calendar year 2014 employee benefit plan | |
| August 10, 2015 | File Form 941 for the 2nd quarter | If you timely deposited all required payments |
| August 14, 2015 | Forms 10-Q, 13-F | |
| August 17, 2015 | Form NT 10-Q | |
| August 17, 2015 | Deposit payroll tax for July | If monthly deposit rule applies |
| August 19, 2015 | Form Late 10-Q | |
| August 31, 2015 | File Form 730 and pay the tax on wagers accepted in June | |
| August 31, 2015 | File Form 2290 and pay tax for vehicles first used in June | |
| September 15, 2015 | 3rd quarter estimated taxes | |
| September 15, 2015 | Form 1041 | If extension was requested |
| September 15, 2015 | Form 1065 | If extension was requested |
| September 15, 2015 | Forms 1120, 1120A, 1120S for 2014 | If extension was requested |
| September 15, 2015 | Pay 3rd instalment of 2015 estimated tax | Individuals |
| September 15, 2015 | File Form 1065 if you timely requested a 5-mo. extension | Partnerships |
| September 15, 2015 | File calendar year Form 1120 or 1120-S if you timely requested a 6-mo. extension | Corporations |
| September 15, 2015 | Deposit 3rd instalment of 2015 estimated tax | Corporations |
| September 15, 2015 | Deposit payroll tax for Aug. | If monthly deposit rule applies |
| September 30, 2015 | File Form 730 and pay the tax on wagers accepted in Aug. | |
| September 30, 2015 | File Form 2290 and pay tax for vehicles first used in Aug. | |
| October 1, 2015 | SIMPLE-IRA for self-employed persons or small employers | |
| October 15, 2015 | Deadline for SEP-IRA or solo 401(k) | If extension was requested |
| October 15, 2015 | Deposit payroll tax for Sept. | If monthly deposit rule applies |
| October 15, 2015 | File Form 1040, 1040A, or 1040EZ if you timely request a 6-mo. extension | |
| October 15, 2015 | File Form 1065-B if you timely requested a 6-mo. extension | |
| October 15, 2015 | File Form 5500 if you requested an extension on Form 5558 | |
| November 2, 2015 | File Form 720 for the 3rd quarter | |
| November 2, 2015 | File Form 730 and pay the tax on wagers accepted in Sept. | |
| November 2, 2015 | File Form 2290 and pay tax for vehicles first used in Sept. | |
| November 2, 2015 | File Form 941 for the 3rd quarter | |
| November 2, 2015 | Deposit FUTA tax owed through Sept. | If more than $500 |
| November 10, 2015 | File Form 941 for the 3rd quarter | If you timely deposited all required payments |
| November 16, 2015 | Forms 10-Q, 13-F | |
| November 16, 2015 | Deposit payroll tax for Oct. | If monthly deposit rule applies |
| November 17, 2015 | Form NT 10-Q | |
| November 23, 2015 | Form Late 10-Q | |
| November 30, 2015 | File Form 730 and pay the tax on wagers accepted in Oct. | |
| November 30, 2015 | File Form 2290 and pay tax for vehicles first used in Oct. | |
| December 10, 2015 | Deposit 4th instalment of 2015 estimated tax | Corporations |
| December 10, 2015 | Deposit payroll tax for Nov. | If monthly deposit rule applies |
| December 31, 2015 | Deadline for setting up solo 401(k) for self-employed persons | |
| December 31, 2015 | File Form 730 and pay the tax on wagers accepted in Nov. | |
| December 31, 2015 | File Form 2290 and pay tax for vehicles first used in Nov. |
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