Tax Forms - When To File

You may be liable for

If you are

Use Form

Due on or before

Income tax

Sole proprietor

Schedule C or C-EZ (Form 1040)

Same day as Form 1040

Individual who is a partner or
S corporation shareholder

1040

15th day of 4th month after end of tax year

Corporation

1120 or 1120-A

15th day of 3rd month after end of tax year

S corporation

1120S

15th day of 3rd month after end of tax year

Self-employment tax

Sole proprietor, corporation,
S corporation,
or partnership

Schedule SE
(Form 1040)

Same day as Form 1040

Estimated tax

Sole proprietor,
or individual who is a partner, or
S corporation shareholder

1040-ES

15th day of 4th, 6th, and 9th months of tax year, and 15th day of 1st month after the end of tax year

Corporation

1120-W

15th day of 4th, 6th, 9th and 12th months of tax year

Annual return of income

Partnership

1065

15th day of 4th month after end of tax year

Social security and Medicare taxes (FICA taxes) and the withholding of income tax

Sole proprietor, corporation,
S corporation,
or partnership

941

8109 (to make deposits)

4-30, 7-31, 10-31, and 1-31

See IRS Publication 334, Chapter 34

Providing information on social security and Medicare taxes (FICA taxes) and the withholding of income tax

Sole proprietor, corporation,
S corporation,
or partnership

W-2 (to employee)

W-2 and W-3 (to
the Social Security Administration)

1-31

Last day of February

Federal unemployment (FUTA) tax

Sole proprietor, corporation,
S corporation,
or partnership

940-EZ or 940

8109 (to make deposits)

1-31

4-30, 7-31, 10-31, and 1-31, but only if the liability for unpaid tax is more than $100

Information returns for payments to
non-employees and transaction with other persons

Sole proprietor, corporation,
S corporation,
or partnership

See IRS Publication 334, Chapter 36

Form 1099 to the recipient
by 1-31, and to the IRS by
2-28. See also IRS Publication 334, Chapter 34

Excise taxes

See IRS Publication 334, Chapter 37

See the instructions to the forms