Ian
Administrator
- Joined
- Jun 28, 2007
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- 91
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General
September 11
Employees who work for tips. If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.
September 15
Individuals. Make a payment of your 2017 estimated tax if you’re not paying your income tax for the year through withholding (or won't pay in enough tax that way). Use Form 1040ES. This is the third installment date for estimated tax in 2017. For more information, see Pub. 505.
Partnerships. File a 2016 calendar year return (Form 1065). This due date applies only if you timely requested an automatic 6month extension. Otherwise, see March 15. Provide each partner with a copy of their final or amended Schedule K1 (Form 1065) or substitute Schedule K1 (Form 1065).
S corporations. File a 2016 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6month extension of time to file the return. Otherwise, see March 15. Provide each shareholder with a copy of their final or amended Schedule K1 (Form 1120S) or substitute Schedule K1 (Form 1120S).
Electing large partnerships. File a 2016 calendar year return (Form 1065B). If required, provide each partner with an amended copy of their Schedule K1 (Form 1065B) or substitute Schedule K1 (Form 1065B). This due date applies only if you timely requested a 6month extension of time to file the return. Otherwise, see March 15. Provide each partner with a copy of their final or amended Schedule K1 (Form 1065B) or substitute Schedule K1 (Form 1065B).
Corporations. Deposit the third installment of estimated income tax for 2017. A worksheet, Form 1120W, is available to help you estimate your tax for the year.
Employers
September 15
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in August.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in August.
Excise
September 12
Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of August.
September 14
Regular method taxes. Deposit the tax for the last 16 days of August.
September 27
Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 16 days of August.
September 29
Regular method taxes. Deposit the tax for the first 15 days of September.
Regular method taxes (special September deposit rule). Deposit the tax for the period beginning September 16 and ending September 26.
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 1 and ending September 11.
______________________________________
The above information applies for Calendar Year taxpayers, and was taken from the IRS Tax Calendar for 2017, which can be found here: Publication 509: Tax Calendar 2017.
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 September 2017. Care should be taken to ensure all deadlines are correctly adhered to.
September 11
Employees who work for tips. If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.
September 15
Individuals. Make a payment of your 2017 estimated tax if you’re not paying your income tax for the year through withholding (or won't pay in enough tax that way). Use Form 1040ES. This is the third installment date for estimated tax in 2017. For more information, see Pub. 505.
Partnerships. File a 2016 calendar year return (Form 1065). This due date applies only if you timely requested an automatic 6month extension. Otherwise, see March 15. Provide each partner with a copy of their final or amended Schedule K1 (Form 1065) or substitute Schedule K1 (Form 1065).
S corporations. File a 2016 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6month extension of time to file the return. Otherwise, see March 15. Provide each shareholder with a copy of their final or amended Schedule K1 (Form 1120S) or substitute Schedule K1 (Form 1120S).
Electing large partnerships. File a 2016 calendar year return (Form 1065B). If required, provide each partner with an amended copy of their Schedule K1 (Form 1065B) or substitute Schedule K1 (Form 1065B). This due date applies only if you timely requested a 6month extension of time to file the return. Otherwise, see March 15. Provide each partner with a copy of their final or amended Schedule K1 (Form 1065B) or substitute Schedule K1 (Form 1065B).
Corporations. Deposit the third installment of estimated income tax for 2017. A worksheet, Form 1120W, is available to help you estimate your tax for the year.
Employers
September 15
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in August.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in August.
Excise
September 12
Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the first 15 days of August.
September 14
Regular method taxes. Deposit the tax for the last 16 days of August.
September 27
Communications and air transportation taxes under the alternative method. Deposit the tax included in amounts billed or tickets sold during the last 16 days of August.
September 29
Regular method taxes. Deposit the tax for the first 15 days of September.
Regular method taxes (special September deposit rule). Deposit the tax for the period beginning September 16 and ending September 26.
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 1 and ending September 11.
______________________________________
The above information applies for Calendar Year taxpayers, and was taken from the IRS Tax Calendar for 2017, which can be found here: Publication 509: Tax Calendar 2017.
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 September 2017. Care should be taken to ensure all deadlines are correctly adhered to.