| January 15 |
 | Last installment of individual estimated tax by individuals and
fiduciaries |
|
| January 31 |
| Mail or deliver W-2s and 1099s to employees and payees. |
| Quarterly payroll returns for the 4th quarter of prior year |
| Form 945 for reporting withholding in retirement plan distributions
|
|
| February 28 |
| Mail W-3/W-2s to Social Security Administration |
|
| March 15 |
| Corporation tax returns for calendar year ends (includes S and C
corporations |
| Deadline to make S election for established calendar year corporations
|
| Contributions to retirement plans for timely filed calendar year
corporations |
|
| April 1 |
| Tangible tax returns for County |
| Begin retirement plan and IRA distributions if 70 1/2 last year |
|
| April 15 |
| Tax returns for individuals, partnerships and fiduciaries |
|
| May 1 |
| Corporation Annual Report to the State of Florida |
|
| May 15 |
| Form 990 - Nonprofit corporation tax returns |
|
| June 15 |
| Estimated tax payments for calendar C corporations, individual and
fiduciaries |
|
| June 30 |
| Intangible Tax Returns for individuals, corporations, partnerships,
fiduciaries |
|
| July 31 |
| Form 5500 - Return/Report of Employee Benefit Plans due for calendar
year Retirement and Cafeteria Plans |
| Second quarter payroll tax returns |
|
| September 15 |
| Estimated tax payments for C corporations, individuals and fiduciaries
|
| Form 1120 and 1120S calendar year corporations on extension |
|
| October 15 |
| Form 1040 - Individual tax returns on extension |
|
| October 31 |
| Third quarter payroll tax returns |
|
| December 15 |
| Last installment of estimated tax by calendar year corporation |
|
