2015 IRS filing Deadlines for business and self-employed individuals

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September 10, 2015
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September 15, 2015

2015 IRS filing Deadlines for business and self-employed individuals

IRS Tax Filing Deadlines for 2015

For Tax Attorneys and CPAs tax season is year round.  Generally, taxpayers are aware of the April 15th filing deadlines, but there are many other due dates that business owners and self-employed individuals need to be aware of, especially if the taxpayer filed an extension to file their tax return.

Below is a list of some filing deadlines for business and self-employed individuals that are quickly approaching.

Note that self-employed individuals must make their estimated tax payments in a timely manner, so that when it is time to file their tax returns, the payments have already been made throughout the calendar year.  Estimated tax payments are due quarterly.  The due dates are April 15th, June 15th, September 15th, and January 15th of the following year.  If the estimated tax payments are not made, or not enough was made, the taxpayer may be hit with an estimated tax penalty when they file their tax return.

If employers have employees, they must make their federal tax deposits timely.  Otherwise, they will incur employment tax liabilities that will accrue penalties and interest.  In addition, if the federal tax deposits are not paid, the IRS can personally assess business owners, officers, controllers, and others for not timely making the payroll deposits.

**Note that if you are semi-weekly depositor, the payment due date varies.  However, deposits should be made immediately after every payroll period.**

September 15th

  • The 3rd quarter estimated tax payment is due for self-employed individuals
  • The 3rd quarter estimated tax payment is due for corporations
  • Form 1065 for partnerships is due, given a timely extension to file was made
  • Form 1120(S) for corporations is due, given a timely extension to file was made
  • Federal tax deposit is due for monthly depositors

September 30th

  • Form 2290 Heavy Highway Vehicle Use Tax Return is due

October 15th

  • Form 1040, 1040A or 1040EZ for individuals is due, given a timely extension to file was made
  • Form 1065-B for Electing Large Partnerships is due, given a timely extension to file was made
  • Federal tax deposit is due for monthly depositors

November 2nd

  • The 3rd quarter Form 941 is due
  • The 3rd quarter Form 720 is due
  • Form 2290 Heavy Highway Vehicle Use Tax Return is due
  • Deposit for FUTA (payroll or employment tax paid by employers) is due, if more than $500

November 30th

  • Form 2290 Heavy Highway Vehicle Use Tax Return is due

December 15th

  • The 4th quarter estimated tax payment is due for corporations
  • Federal tax deposit is due for monthly depositors

December 31st

  • Form 2290 Heavy Highway Vehicle Use Tax Return is due

http://www.tax.gov/calendar/