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Tax Rates for 2015:

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In 2015, various tax benefits increase due to annual inflation adjustments for more than 40 tax provisions.

 

Check out the new tax rates, and other tax changes.

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February 15 is the deadline:

Last chance for 2015 coverage:

 

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Important tax due dates for 2015 that most individual taxpayers and employers are required to follow.

 

General Tax Calendar
This tax calendar has the due dates for 2015 that most taxpayers will need.
Fiscal­year taxpayers - If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. These changes are described under Fiscal­Year Taxpayers tab.
1ST QUARTER
January 2015
January 12 Employees who work for tips - If you received $20 or more in tips during December, report them to your employer. You can use Form 4070 Employee's Report of Tips to Employer.
January 15 Individuals - Make a payment of your estimated tax for 2014 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2014 estimated tax. However, you do not have to make this payment if you file your 2014 return (Form 1040) and pay any tax due by February 2, 2015.

Farmers and Fishermen - Pay your estimated tax for 2014 using Form 1040-ES. You have until April 15 to file your 2014 income tax return (Form 1040). If you do not pay your estimated tax by January 15, you must file your 2014 return and pay any tax due by March 2, 2015, to avoid an estimated tax penalty.
February 2015
February 02 Individuals who must make estimated tax payments - If you did not pay your last installment of estimated tax by January 15, you may choose (but are not required) to file your income tax return (Form 1040) for 2014. Filing your return and paying any tax due by February 2, 2014 prevents any penalty for late payment of last installment. If you cannot file and pay your tax by February 2, file and pay your tax by April 15.

All Businesses - Give annual information statements to recipients of certain payments you made during 2014. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient.

Payments that may be covered include the following:
  • Cash payments for fish (or other aquatic life) purchased from anyone engaged in the trade or business of catching fish.
  • Compensation for workers who are not considered employees (including fishing boat proceeds to crew members).
  • Dividends and other corporate distributions.
  • Interest.
  • Rent.
  • Royalties.
  • Payments of Indian gaming profits to tribal members.
  • Profit­sharing distributions.
  • Retirement plan distributions.
  • Original issue discount.
  • Prizes and awards.
  • Medical and health care payments.
  • Debt cancellation (treated as payment to debtor).
  • Cash payments over $10,000. See the instructions for Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business.
Forms 1099­B, 1099­S, and certain reporting on Form 1099­MISC, Miscellaneous Income, are due to recipients by February 17.
February 10 Employees who work for tips - If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.
February 17 Individuals - If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.

All Businesses - Give annual information statements to recipients of certain payments you made during 2014. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient.

This due date applies only to the following types of payments:
  • All payments reported on Form 1099­B, Proceeds From Broker and Barter Exchange Transactions.
  • All payments reported on Form 1099­S, Proceeds From Real Estate Transactions.
  • Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 14 of Form 1099­MISC.
March 2015
March 02 All Businesses - File information returns (Form 1099) for certain payments you made during 2014. These payments are described under February 2. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a return is required, what form to use, and extensions of time to file.

If you file Forms 1097, 1098, 1099, 3921, 3922 or W-2G electronically (not by magnetic media), your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms will still be February 2.

Farmers and Fishermen - File your 2014 income tax return (Form 1040) and pay any tax due. However, you have until April 15 to file if you paid your 2014 estimated tax by January 15, 2015.
March 10 Employees who work for tips - If you received $20 or more in tips during February, report them to your employer. You can use Form 4070.
March 16 Corporations - File a 2014 calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.

S Corporations - File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with calendar year 2015. If Form 2553 is filed late, S treatment will begin with calendar year 2016.

Electing large partnerships - Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership. The due date applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 7004.

S corporation election - File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with calendar year 2015. If Form 2553 is filed late, S treatment will begin with calendar year 2016.
March 31 Electronic Filing of Forms - File Forms 1097, 1098, 1099, 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see March 2. The due date for giving the recipient these forms generally remains February 2.
 
2ND QUARTER
April 2015
April 10 Employees who work for tips - If you received $20 or more in tips during March, report them to your employer. You can use Form 4070.
April 15 Individuals - File an income tax return for 2014 (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U. S. Individual Income Tax Return, or you can get an extension by phone if you pay part or all of your estimate of income tax due with a credit card. Then file Form 1040, 1040A, or 1040EZ by October 15.

Individuals - If you are not paying your 2015 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2015 estimated tax. Use Form 1040-ES.

Household Employers - If you paid cash wages of $1,900 or more in 2014 to a household employee, file Schedule H (Form 1040) with your income tax return and report any employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees.

Partnerships - File a 2014 calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065), Partner's Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 5-month extension of time to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then file Form 1065 by September 5.

Electing Large Partnerships - File a 2014 calendar year return (Form 1065-B). If you want an automatic 6-month extension of time to file the return, file Form 7004. Then file Form 1065-B by October 15. See March 16 for the due date for furnishing the Schedules K-1 to the partners.

Corporations - Deposit the first installment of estimated income tax for 2015. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
May 2015
May 11 Employees - who work for tips. If you received $20 or more in tips during April, report them to your employer. You can use Form 4070.
June 2015
June 10 Employees - who work for tips. If you received $20 or more in tips during May, report them to your employer. You can use Form 4070.
June 15 Individuals - If you are a U. S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. Otherwise, see April 15. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. Then file Form 1040 by October 15.

However, if you are a participant in a combat zone you may be able to further extend the filing deadline.

Individuals - Make a payment of your 2015 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2015.

Corporations - Deposit the second installment of estimated income tax for 2015. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
 
3RD QUARTER
July 2015
July 10 Employees who work for tips - If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.
August 2015
August 10 Employees who work for tips - If you received $20 or more in tips during July, report them to your employer. You can use Form 4070.
September 2015
September 10 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 2015 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040­ES. This is the third installment date for estimated tax in 2015. For more information, see Publication 505.

Corporations - File a 2014 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 6­month extension. Otherwise, see March 16.

S corporations - File a 2014 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. Otherwise, see March 16. Provide each shareholder with a copy of Schedule K­1 (Form 1120S) or a substitute Schedule K­1.

Partnerships - File a 2014 calendar year return (Form 1065). This due date applies only if you were given an additional 5­month extension. Otherwise see April 15. Provide each partner with a copy of Schedule K­1 (Form 1065) or a substitute Schedule K­1.

Corporations - Deposit the third installment of estimated income tax for 2015. A worksheet, Form 1120­W, is available to help you estimate your tax for the year.
4TH QUARTER
October 2015
October 13 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 6­month extension to file your income tax return for 2014, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.

Electing large partnerships - File a 2014 calendar year return (Form 1065­B). This due date applies only if you were given an additional 6­month extension. See March 16 for the due date for furnishing Schedules K­1 or substitute Schedules K­1 to the partners.
November 2015
November 10 Employees who work for tips - If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.
December 2015
December 10 Employees who work for tips - If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.
December 15 Corporations - Deposit the fourth installment of estimated income tax for 2015. A worksheet, Form 1120­W, is available to help you estimate your tax for the year.

 

Fiscal­year taxpayers
If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Use the following general guidelines to make these changes.
INDIVIDUALS
Form 1040 - This form is due on the 15th day of the 4th month after the end of your tax year. Form 4868 is used to request an extension of time to file Form 1040.

Estimated tax payments (Form 1040­ES) - Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends.
PARTNERSHIPS
Form 1065 - This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Provide each partner with a copy of Schedule K­1 (Form 1065) or a substitute Schedule K­1.

Form 1065­B (electing large partnerships) - This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Provide each partner with a copy of Schedule K­1 (Form 1065­B) or a substitute Schedule K­1 by the first March 15 following the close of the partnership's tax year.
CORPORATIONS & S CORPORATIONS
Form 1120 and Form 1120S (or Form 7004) - These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. S corporations must provide each shareholder with a copy of Schedule K­1 (Form 1120S) or a substitute Schedule K­1. Form 7004 is used to request an extension of time to file Form 1120 or Form 1120S.

Estimated tax payments - Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year.

Form 2553 - This form is used to choose S corporation treatment. It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year.

 

Employer's Tax Calendar
This tax calendar covers various due dates of interest to employers.
Principally, it covers the following federal taxes:
  • Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out.
  • Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer.
  • Federal unemployment (FUTA) tax you must pay as an employer.
The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. Use this calendar with Publication 15 (Circular E), which gives the deposit rules.
1ST QUARTER
January 2015
During January All Employers - Give your employees their copies of Form W­2 for 2014 by February 2, 2015. If an employee agreed to receive Form W­2 electronically, post it on a website accessible to the employee and notify the employee of the posting by February 2.
January 15 Social security, Medicare, and withheld income tax. - If the monthly deposit rule applies, deposit the tax for payments in December 2014.

Nonpayroll withholding - If the monthly deposit rule applies, deposit the tax for payments in December 2014.
February 2015
February 02 All employers - Give your employees their copies of Form W­2 for 2014. If an employee agreed to receive Form W­2 electronically, have it posted on a website and notify the employee of the posting. Payers of gambling winnings - If you either paid reportable gambling winnings or withheld income tax from gambling winnings, give the winners their copies of Form W­2G.

Nonpayroll taxes - File Form 945 to report income tax withheld for 2014 on all nonpayroll items, including backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal members. 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 year timely, properly, and in full, you have until February 10 to file the return.

Social security, Medicare, and withheld income tax - File Form 941 for the fourth quarter of 2014. 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 February 10 to file the return.

Certain small employers - File Form 944 to report social security and Medicare taxes and withheld income tax for 2014. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is $2,500 or more for 2014 but less than $2,500 for the fourth quarter, deposit any undeposited tax or pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.

Farm employers - File Form 943 to report social security and Medicare taxes and withheld income tax for 2014. 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 year timely, properly, and in full, you have until February 10 to file the return.

Federal unemployment tax - File Form 940 for 2014. If your undeposited tax is $500 or less, you can either pay it with your return or deposit it. If it is more than $500, you must deposit it. However, if you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.
February 10 Nonpayroll taxes - File Form 945 to report income tax withheld for 2014 on all nonpayroll items. This due date applies only if you deposited the tax for the year timely, properly, and in full.

Social security, Medicare, and withheld income tax - File Form 941 for the fourth quarter of 2014. This due date applies only if you deposited the tax for the quarter timely, properly, and in full. Certain small employers - File Form 944 to report social security and Medicare taxes and withheld income tax for 2014. This due date applies only if you deposited the tax for the year timely, properly, and in full.

Farm employers - File Form 943 to report social security and Medicare taxes and withheld income tax for 2014. This due date applies only if you deposited the tax for the year timely, properly, and in full.

Federal unemployment tax - File Form 940 for 2014. This due date applies only if you deposited the tax for the year timely, properly, and in full.
February 17 Social security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments in January.

Nonpayroll withholding - If the monthly deposit rule applies, deposit the tax for payments in January.
February 18 All employers - Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2014, but did not give you Form W­4 (or Form W­4(SP), Certificado de Exención de Retenciones del Empleado, its Spanish version) to continue the exemption this year.
March 2015
March 02 Payers of gambling winnings - File Form 1096 along with Copy A of all the Forms W­2G you issued for 2014. If you file Forms W­2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms remains February 2.

All employers - File Form W­3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W­2 you issued for 2014. If you file Forms W­2 electronically, your due date for filing them with the SSA will be extended to March 31. The due date for giving the recipient these forms remains February 2.

Large food and beverage establishment employers - File Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips. Use Form 8027­T, Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips, to summarize and transmit Forms 8027 if you have more than one establishment. If you file Forms 8027 electronically, your due date for filing them with the IRS will be extended to March 31.
March 16 Social security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments in February.

Nonpayroll withholding - If the monthly deposit rule applies, deposit the tax for payments in February.
March 31 Electronic filing of Forms W­2 - File copies of all the Forms W­2 you issued for 2014. This due date applies only if you electronically file. Otherwise, see March 2. The due date for giving the recipient these forms remains February 2.

Electronic filing of Forms W­2G - File copies of all the Forms W­2G you issued for 2014. This due date applies only if you electronically file. Otherwise, see March 2. The due date for giving the recipient these forms remains February 2. For information about filing Forms W­2G electronically, see Publication 1220.

Electronic filing of Forms 8027 - File Forms 8027 for 2014. This due date applies only if you electronically file. Otherwise, see March 2.
 
2ND QUARTER
April 2015
April 15 Social security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments in March.

Nonpayroll withholding - If the monthly deposit rule applies, deposit the tax for payments in March.

Household employers - If you paid cash wages of $1,900 or more in 2014 to a household employee, you must file Schedule H (Form 1040). If you are required to file a federal income tax return (Form 1040), file Schedule H (Form 1040) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Publication 926.
April 30 Social security, Medicare, and withheld income tax - File Form 941 for the first quarter of 2015. 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 May 11 to file the return.

Federal unemployment tax - Deposit the tax owed through March if more than $500.
May 2015
May 11 Social security, Medicare, and withheld income tax - File Form 941 for the first quarter of 2015. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
May 15 Social security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments in April.

Nonpayroll withholding - If the monthly deposit rule applies, deposit the tax for payments in April.
June 2015
June 15 Social security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments in May.

Nonpayroll withholding - If the monthly deposit rule applies, deposit the tax for payments in May.
 
3RD QUARTER
July 2015
July 15 Social security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments in June.

Nonpayroll withholding - If the monthly deposit rule applies, deposit the tax for payments in June.
July 31 Social security, Medicare, and withheld income tax - File Form 941 for the second quarter of 2015. 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 August 10 to file the return.

Certain small employers - Deposit any undeposited tax if your tax liability is $2,500 or more for 2015 but less than $2,500 for the second quarter.

Federal unemployment tax - Deposit the tax owed through June if more than $500.

All employers - If you maintain an employee benefit plan, such as a pension, profit­sharing, or stock bonus plan, file Form 5500 or 5500­EZ for calendar year 2014. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends.
August 10 Social security, Medicare, and withheld income tax - File Form 941 for the second quarter of 2015. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
August 17 Social security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments in July.

Nonpayroll withholding - If the monthly deposit rule applies, deposit the tax for payments in July.
September 15 Social security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments in August.

Nonpayroll withholding - If the monthly deposit rule applies, deposit the tax for payments in August.
 
4TH QUARTER
October 2015
October 15 Social security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments in September.

Nonpayroll withholding - If the monthly deposit rule applies, deposit the tax for payments in September.
November 2 Social security, Medicare, and withheld income tax - File Form 941 for the third quarter of 2015. 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 10 to file the return.

Certain small employers - Deposit any undeposited tax if your tax liability is $2,500 or more for 2015 but less than $2,500 for the third quarter.

Federal unemployment tax - Deposit the tax owed through September if more than $500.
During November Income tax withholding - Ask employees whose withholding allowances will be different in 2016 to fill out a new Form W­4 or Form W­4(SP). The 2016 revision of Form W­4 will be available on the IRS website by mid­December.
November 10 Social security, Medicare, and withheld income tax - File Form 941 for the third quarter of 2015. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
November 16 Social security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments in October. Nonpayroll withholding - If the monthly deposit rule applies, deposit the tax for payments in October.
December 15 Social security, Medicare, and withheld income tax - If the monthly deposit rule applies, deposit the tax for payments in November. Nonpayroll withholding - If the monthly deposit rule applies, deposit the tax for payments in November.

 

Excise Tax Calendar
This tax calendar gives the due dates for filing returns and making deposits of excise taxes. Use this calendar with Publication 510.
Fiscal­year taxpayers. The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year.
1ST QUARTER
January 2015
January 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 December 2014.
January 14 Regular method taxes - Deposit the tax for the last 16 days of December 2014.
January 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 December 2014.
January 29 Regular method taxes - Deposit the tax for the first 15 days of January.
February 2015
February 02 Form 720 taxes - File Form 720 for the fourth quarter of 2014.

Wagering tax - File Form 730 and pay the tax on wagers accepted during December 2014.

Heavy highway vehicle use tax - File Form 2290 and pay the tax for vehicles first used in December 2014.
February 11 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 January
February 17 Regular method taxes - Deposit the tax for the last 16 days of January.
February 25 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 January.
February 27 Regular method taxes - Deposit the tax for the first 15 days of February.
March 2015
March 02 Wagering tax - File Form 730 and pay the tax on wagers accepted during January.

Heavy highway vehicle use tax - File Form 2290 and pay the tax for vehicles first used in January.
March 11 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 February.
March 13 Regular method taxes - Deposit the tax for the last 13 days of February
March 25 Communications and air transportation taxes under the alternative method - Deposit the tax included in amounts billed or tickets sold during the last 14 days of February.
March 27 Regular method taxes - Deposit the tax for the first 15 days of March.
March 31 Wagering tax - File Form 730 and pay the tax on wagers accepted during February.

Heavy highway vehicle use tax - File Form 2290 and pay the tax for vehicles first used in February.
 
2ND QUARTER
April 2015
April 10 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 March.
April 14 Regular method taxes - Deposit the tax for the last 16 days of March.
April 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 March.
April 29 Regular method taxes - Deposit the tax for the first 15 days of April.
April 30 Form 720 taxes - File Form 720 for the first quarter of 2015.

Wagering tax - File Form 730 and pay the tax on wagers accepted during March.

Heavy highway vehicle use tax - File Form 2290 and pay the tax for vehicles first used in March.
May 2015
May 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 April.
May 14 Regular method taxes - Deposit the tax for the last 15 days of April.
May 28 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 April.
May 29 Regular method taxes - Deposit the tax for the first 15 days of May.
June 2015
June 1 Wagering tax - File Form 730 and pay the tax on wagers accepted during April.

Heavy highway vehicle use tax - File Form 2290 and pay the tax for vehicles first used in April.
June 10 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 May.
June 12 Regular method taxes - Deposit the tax for the last 16 days of May.
June 25 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 May.
June 29 Regular method taxes - Deposit the tax for the first 15 days of June.
June 30 Wagering tax - File Form 730 and pay the tax on wagers accepted during May.

Heavy highway vehicle use tax - File Form 2290 and pay the tax for vehicles first used in May.

Floor stocks tax for ozone­depleting chemicals (IRS No. 20) - Deposit the tax for January 1, 2015.
 
3RD QUARTER
July 2015
July 1 Occupational excise taxes - File Form 11­C to register and pay the annual tax if you are in the business of accepting wagers.
July 10 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 June.
July 14 Regular method taxes - Deposit the tax for the last 15 days of June.
July 27 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 June.
July 29 Regular method taxes - Deposit the tax for the first 15 days of July.
July 31 Form 720 taxes - File Form 720 for the second quarter of 2015.

Wagering tax - File Form 730 and pay the tax on wagers accepted during June.

Heavy highway vehicle use tax - File Form 2290 and pay the tax for vehicles first used in June.
August 2015
August 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 July.
August 14 Regular method taxes - Deposit the tax for the last 16 days of July.
August 26 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 July.
August 28 Regular method taxes - Deposit the tax for the first 15 days of August.
August 31 Heavy highway vehicle use tax - File Form 2290 and pay the tax for vehicles first used in July.

Wagering tax - File Form 730 and pay the tax on wagers accepted during July.
September 2015
September 10 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 25 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.
September 30 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.
 
4TH QUARTER
October 2015
October 14 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 14 Regular method taxes (special September deposit rule) - Deposit the tax for the last 4 days of September.
October 27 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.
November 2 Form 720 taxes - File Form 720 for the third quarter of 2015.

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.
November 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 October.
November 13 Regular method taxes - Deposit the tax for the last 16 days of October.
November 25 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 October.
November 27 Regular method taxes - Deposit the tax for the first 15 days of November.
November 30 Wagering tax - File Form 730 and pay the tax on wagers accepted during October.

Heavy highway vehicle use tax - File Form 2290 and pay the tax for vehicles first used in October.
December 10 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 November.
December 14 Regular method taxes - Deposit the tax for the last 15 days of November.
December 28 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 November.
December 29 Regular method taxes - Deposit the tax for the first 15 days of December.
December 31 Wagering tax - File Form 730 and pay the tax on wagers accepted during November.

Heavy highway vehicle use tax - File Form 2290 and pay the tax for vehicles first used in November.

 

Electronic Funds Transfer of Taxes
This tax calendar gives the due dates for Electronic Funds Transfer of Taxes for 2015 Under the Semiweekly Rule
SEMI-WEEKLY RULE
First Quarter
Second Quarter
Third Quarter
Fourth Quarter
Payroll Date
Due Date
Payroll Date
Due Date
Payroll Date
Due Date
Payroll Date
Due Date
Jan 1–2Jan 7Apr 1–3Apr 8Jul 1–3Jul 8Oct 1–2Oct 7
Jan 3–6Jan 9Apr 4–7Apr 10Jul 4–7Jul 10Oct 3–6Oct 9
Jan 7–9Jan 14Apr 8–10Apr 15Jul 8–10Jul 15Oct 7–9Oct 15
Jan 10–13Jan 16Apr 11–14Apr 20Jul 11–14Jul 17Oct 10–13Oct 16
Jan 14–16Jan 22Apr 15–17Apr 22Jul 15–17Jul 22Oct 14–16Oct 21
Jan 17–20Jan 23Apr 18–21Apr 24Jul 18–21Jul 2Oct 17–20Oct 23
Jan 21–23Jan 28Apr 22–24Apr 29Jul 22–24Jul 29Oct 21–23Oct 28
Jan 24–27Jan 30Apr 25–28May 1Jul 25–28Jul 31Oct 24–27Oct 30
Jan 28–30Feb 4Apr 29–May 1May 6Jul 29–31Aug 5Oct 28–30Nov 4
Jan 31–Feb 3Feb 6May 2–5May 8Aug 1–4Aug 7Oct 31–Nov 3Nov 6
Feb 4–6Feb 11May 6–8May 13Aug 5–7Aug 12Nov 4–6Nov 12
Feb 7-10Feb 13May 9–12May 15Aug 8–11Aug 14Nov 7–10Nov 16
Feb 11–13Feb 19May 13–15May 20Aug 12–14Aug 19Nov 11–13Nov 18
Feb 14–17Feb 20May 16–19May 22Aug 15–18Aug 21Nov 14–17Nov 20
Feb 18–20Feb 25May 20–22May 28Aug 19–21Aug 26Nov 18–20Nov 25
Feb 21–24Feb 27May 23–26May 29Aug 22–25Aug 28Nov 21–24Nov 30
Feb 25–27Mar 4May 27–29Jun 3Aug 26–28Sep 2Nov 25–27Dec 2
Feb 28–Mar 3Mar 6May 30–Jun 2Jun 5Aug 29–Sep 1Sep 4Nov 28–Dec 1Dec 4
Mar 4–6Mar 11Jun 3–5Jun 10Sep 2­4Sep 10Dec 2–4Dec 9
Mar 7–10Mar 13Jun 6–9Jun 12Sep 5–8Sep 11Dec 5–8Dec 11
Mar 11–13Mar 18Jun 10–12Jun 17Sep 9–11Sep 16Dec 9–11Dec 16
Mar 14–17Mar 20Jun 13–16Jun 19Sep 12–15Sep 18Dec 12–15Dec 18
Mar 18–20Mar 25Jun 17–19Jun 24Sep 16–18Sep 23Dec 16–18Dec 23
Mar 21–24Mar 27Jun 20–23Jun 26Sep 19–22Sep 25Dec 19–22Dec 28
Mar 25–27Apr 1Jun 24–26Jul 1Sep 23–25Sep 30Dec 23–25Dec 30
Mar 28–31Apr 3Jun 27–30Jul 6Sep 26–29Oct 2Dec 26–29Jan 4
Sep 30Oct 7Dec 30–31Jan 6
NOTE: This calendar reflects all legal holidays.

 

 

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