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Which Forms Must I File?

 

If you are liable for: Then use Form: Due by:
Income tax 1040 and Schedule C or C-EZ 15th day of 4th month after end of tax year.
Self-employment tax Schedule SE File with Form 1040
Estimated tax 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.
Social Security and Medicare taxes and income tax withholding

941 or 944 (e-file)
 

943 (Agriculture Taxes)

April 30th, July 31, October 31, and January 31.

See Publication 225

See Publication 15

Providing information on social security and Medicare taxes and income tax withholding

W-2 (to employee)

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

January 31

Last day of February (March 31 if filing electronically).

Federal Unemployment (FUTA) tax 940 (e-file)

January 31.

April 30, July 31, October 31, and January 31, but only if the liability for unpaid tax is more than $500.00

Filing information returns for payments to nonemployees and transactions with other persons See Information Returns Forms 1099-to the recipient by January 31 and to the IRS by February 28 (March 31 if filing electronically). Other forms - See the General Instructions for Forms 1099, 1098, 5498, and W-2G.
Excise tax See Excise Taxes See the instructions to the form.
Partnership taxes 1065 April 15 following the close of the partnership's tax year if its accounting period is the calendar year. Fiscal Year Partnership - 15th day of the 4th month following the close of its fiscal year. Provide each partner with Sch K-1 (Form 1065). See Partnerships
S-Corporation taxes

1120-S

1120-W (Estimated Taxes - Corporations Only)

15th day of the 3rd month following the date the corporation’s tax year ended as shown at the top of Form 1120S. If due date falls on a Saturday, Sunday, or legal holiday, file on the next business day. If the S corporation election was terminated during the tax year, file Form 1120S for the S corporation’s short year by the due date (including extensions) of the C corporation’s short year return. See S-Corporations
Corporate taxes

1120 or 1120-A

1120-W (Estimated Taxes - Corporations Only)

15th day of the 3rd month after the end of its tax year.  New corporation filing a short-period return -15th day of the 3rd month after the short period ends.  Corporation that has dissolved -15th day of the 3rd month after the date it dissolved.  See Corporations
Limited Liability Company (LLC)

Only member of LLC is an individual - LLC income and expenses are reported on Form 1040, Schedule C, E, or F. If you prefer to file as a corporation, Form 8832 must be submitted.

Only member of the LLC is a corporation, income and expenses are reported on the
corporation’s return, usually Form 1120
or Form 1120S.

Most LLCs with more than one member file
a partnership return, Form 1065. If you
would rather file as a corporation, Form
8832 must be submitted. No Form 8832 is needed if filing as a partnership.

See Publication 3402 or Publication 583

 

Page Last Reviewed or Updated: 21-Mar-2014