Your 1999/2000 U.S. Tax Deadline Calendar:
Individuals
Make a payment of your estimated tax for '98, if you didn't
pay your income tax for the year
through withholding (or didn't pay in enough tax that way).
All employers
Give your employees their copies of Form W-2 for '99.
All businesses
Give an annual information statement to recipients of
certain an payments you made daring '99. (You can use a copy of the appropriate
Form 1099.)
Real estate brokers
Give a copy of Form 1099-S to each seller involved in
reportable real estate transactions.
Receivers of mortgage interest
Give a statement containing the same information require to
be reported to IRS to each individual from whom you received, in connection
with a trade or business interest of $600 or more on a mortgage during the
year. You may use as the statement a copy of the Form 1098 that you file With
IRS.
Receivers of cash payments over $10,000.
Give to each person who paid you over $10,000 in cash, in
connection with a trade or business, a statement that shows the name and
address of your business and the total amount of cash you received from the
payer during the year. if you had a single transaction with a payor during the
year, you may use Form 8300. File Form 8300 with IRS by the 15th day after the
date of the transaction.
File your income tax return (Form 1040) for '07 if you
didn't pay your last in installment of estimated tax by Jan. 15. Filing your
return now prevents any penalty
Individuals
If you claimed exemption from income tax withholding for
'99 on the Form W-4 you gave your employer, you must file a new Form W-4 by
this date to continue v your exemption for another year.
All businesses
File an information return (Form 1099) with IRS for certain
payments you made during '99. There are different versions of Form 1099 for
different types of payments. Use a separate Form 1096 to summarize and transmit
each separate version. For a 30 day extension of time to file, use Form 8809.
Real estate brokers
File Form 1099-S for specified real estate transactions.
Receivers of mortgage interest
File Form 1098 for each individual from whom, in connection
with a trade or business, you received interest of $600 or more on a mortgage during
'99.
All employers
File Form W-3 along with Copy A of all the Form W-2s you
issued for '99
Large food and beverage establishment employers.
File Form 8027 to report tip income and allocated tips.
C corporations and S corporations
File a '99 calendar year income tax return (Form 1120, Form
1120-A or Form L205) and pay any tax
still due. If you want an automatic six-month extension, file Form 7004 and
deposit what you estimate you owe.
Corporations
File Form 2553 to choose to be treated as an S corporation,
beginning with calendar year '99. If Form 2553 is filed late, S treatment will
begin with calendar year '99
Individuals
File a income tax return for '99 and pay any tax due. Taxpayers who can't make payments should
request (on Form 9465) an agreement to pay in installments. If you want an
automatic four-month extension to file, file Form 4868 and estimate your tax.
Then file Form 1040 or Form 1040A by Aug.17. If you Want an additional
two-month extension, file Form 2688 as soon as possible, so that your
application can be acted on before Aug.17. A U.S. citizen or resident whose tax
home or abode is outside the U.S. get
an automatic 2 month extension.
If you paid cash wages of $1,000 or more in '99 to a
household employee you must file Schedule
H with your income tax return (Form 1040 or Form 1040A) and report any
employment taxes and withheld income taxes for those employees.
Contributions to an IRA for '99 must be made by this date
If you aren't paying your '99 income tax through
withholding (or won't pay in enough tax during the year that way), pay the
first installment of your '99 estimated tax by this date. Use Form - 1040-ES.
Partnerships
File a '99 calendar year return (Form 1065). For an automatic three-month extension, file
Form 8736. If an additional 3-month extension is needed, file Form 8800.
Corporations
Deposit the first installment of estimated come tax for '99.
Partnerships and S corporations
If you selected a different tax year under Code Sec. 444 in
the prior calendar year, file Form 8752 and pay the resulting required payment.
Individuals
If you are a U.S.
citizen or resident alien living and working (or on military duty) outside the
U.S. and Puerto Rico, file your .98 Form 1040
Make the second installment payment of your '99 estimated
tax, if you aren't paying your income tax for the year through withholding (or
wont pay in enough tax that way). Use Form 1040 ES
Corporations
Deposit the second installment of estimated income tax for
'99.
Employers
If you maintain an employee benefit plan, such as a
pension, profit-sharing, or stock bonus plan, file Form 5500. 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.
Individuals
If you were given an a
automatic four month extension to file your income tax return for '99,
file Form 1040
Individuals
Make the third installment payment of your '99 estimated
tax.
C corporations and S corporations
File a '99 calendar year income tax return (Form 1120 or
Form 1120-A, or Form 1120S) andpay any tax due if you were given an automatic
six-month extension.
Corporations
Deposit the third installment of estimated income tax for
'99.
Income tax withholding
Request employees whose
withholding exemptions will be different in '99 to fill out a new Form
W-4.
Earned income credit
Request each eligible employee who wants to receive advance
payments of the earned income credit during '99 ...~ fill cut a new Form W-5.
Corporations
Deposit fourth installment of estimated income tax for '99