Becky
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- Aug 26, 2011
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General tax
October 10
Employees who work for tips: If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.
October 15
Individuals: If you have an automatic 6-month extension to file your income tax return for 2017, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.
Corporations: File a 2017 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see April 17, earlier.
Employers
October 15
Social security, Medicare, and withheld income tax: If the monthly deposit rule applies, deposit the tax for payments made in September.
Nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments made in September.
October 31
Social security, Medicare, and withheld income tax: File Form 941 for the third quarter of 2018. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until November 13 to file the return.
Certain small employers: Deposit any undeposited tax if your tax liability is $2,500 or more for 2018 but less than $2,500 for the third quarter.
Federal unemployment tax: Deposit the tax owed through September if more than $500.
Excise
October 1
Wagering tax: File Form 730 and pay the tax on wagers accepted during August.
Heavy highway vehicle use tax: File Form 2290 and pay the tax for vehicles first used in August.
October 11
Communications and air transportation taxes under the alternative method (special September deposit rule): Deposit the tax included in amounts billed or tickets sold during the period beginning September 12 and ending September 15.
October 12
Regular method taxes (special September deposit rule): Deposit the tax for the last 4 days of September.
October 25
Communications and air transportation taxes under the alternative method: Deposit the tax included in amounts billed or tickets sold during the last 15 days of September.
October 29
Regular method taxes: Deposit the tax for the first 15 days in October.
October 31
Form 720 taxes: File Form 720 for the third quarter of 2018.
Wagering tax: File Form 730 and pay the tax on wagers accepted during September.
Heavy highway vehicle use tax: File Form 2290 and pay the tax for vehicles first used in September.
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The above list is a general overview and does not necessarily constitute a complete and accurate picture of your / your client's tax obligations for October 2018. Care should be taken to ensure all deadlines are correctly adhered to.
October 10
Employees who work for tips: If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.
October 15
Individuals: If you have an automatic 6-month extension to file your income tax return for 2017, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.
Corporations: File a 2017 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see April 17, earlier.
Employers
October 15
Social security, Medicare, and withheld income tax: If the monthly deposit rule applies, deposit the tax for payments made in September.
Nonpayroll withholding: If the monthly deposit rule applies, deposit the tax for payments made in September.
October 31
Social security, Medicare, and withheld income tax: File Form 941 for the third quarter of 2018. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until November 13 to file the return.
Certain small employers: Deposit any undeposited tax if your tax liability is $2,500 or more for 2018 but less than $2,500 for the third quarter.
Federal unemployment tax: Deposit the tax owed through September if more than $500.
Excise
October 1
Wagering tax: File Form 730 and pay the tax on wagers accepted during August.
Heavy highway vehicle use tax: File Form 2290 and pay the tax for vehicles first used in August.
October 11
Communications and air transportation taxes under the alternative method (special September deposit rule): Deposit the tax included in amounts billed or tickets sold during the period beginning September 12 and ending September 15.
October 12
Regular method taxes (special September deposit rule): Deposit the tax for the last 4 days of September.
October 25
Communications and air transportation taxes under the alternative method: Deposit the tax included in amounts billed or tickets sold during the last 15 days of September.
October 29
Regular method taxes: Deposit the tax for the first 15 days in October.
October 31
Form 720 taxes: File Form 720 for the third quarter of 2018.
Wagering tax: File Form 730 and pay the tax on wagers accepted during September.
Heavy highway vehicle use tax: File Form 2290 and pay the tax for vehicles first used in September.
______________________________________
- The above information applies for Calendar Year taxpayers, and was taken from the IRS Tax Calendar for 2018, which can be found here: Publication 509: Tax Calendar 2018.
- General Tax Calendar, Employers Tax Calendar, Excise Tax Calendar
The above list is a general overview and does not necessarily constitute a complete and accurate picture of your / your client's tax obligations for October 2018. Care should be taken to ensure all deadlines are correctly adhered to.