Note:  If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates.

During January

• All employers. Give your employees their copies of Form W-2 for 2004 by January 31, 2005.  If an employee agreed to receive From W-2 electronically, post it on a website accessible to the employee and notify the employee of the posting by January 31.

January 3

• Earned Income Credit. Stop advance payments of the earned income credit for any employee who did not give you a new Form W-5 for 2005.

January 10

• 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 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 2004.

January 14

• Regular method taxes. Deposit the tax for the last 16 days of December 2004.

January 18

• Individuals. Make a payment of your estimated tax for 2004 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 2004 estimated tax. However, you do not have to make this payment if you file your 2004 return (Form 1040) and pay any tax due by January 31, 2005.

• Farmers and fishermen. Pay your estimated tax for 2004 using Form 1040-ES. You have until April 15 to file your 2004 income tax return (Form 1040). If you do not pay your estimated tax by January 18, you must file your 2004 return and pay any tax due by March 1, 2005, to avoid an estimated tax penalty.

• Social security, Medicare and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in December 2004.

• Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in December 2004.

January 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 December 2004.

January 28

• Regular method taxes.  Deposit the tax for the first 15 days of January.

January 31

• Individuals who must make estimated tax payments. 

  If you did not pay your last installment of estimated tax by January 18, you may choose (but are not required) to file your income tax return (Form 1040) for 2004 by January 31.  Filing your return and paying any tax due by January 31 prevents any penalty for late payment of the last installment.  If you cannot file and pay your tax by January 31, file and pay your tax by April 15.

• All businesses.  Give annual information statements to recipients of certain payments you made during 2004.  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 of 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.
  
• Amounts paid in real estate transactions.
  
• Rent.
  
• Royalties.
  
• Amounts paid in broker and barter exchange transactions.
  
• Payments to attorneys.
  
• Payments of Indian gaming profits to tribal members.
  
• Profit-sharing distributions.
  
• Retirement plan distributions.
  
• Original issue discount.
  
• Prizes and awards.
  
• Medical and health care payments.
  
• Debt cancellations (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 of Business.
  

See the 2004 General Instructions for Forms 1099, 1098, 5498, and W-2G for information on what payments are covered, how much the payment must be before a statement is required, which form to use, and extensions of time to provide statements.

• Payers of gambling winnings.  If you either paid reportable gambling winnings or withheld income tax from gambling winnings, give the winners their copies of W-2G.
  
• Nonpayroll taxes.  File Form 945 to report income tax withheld for 2004 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 any undeposited tax.  (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 in full and on time, you have until February 10 to file the return.
  
• Social security, Medicare, and withheld income tax.  File form 941 for the fourth quarter of 2004.  Deposit any undeposited tax.  (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 in full and on time, 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 2004.  Deposit any undeposited tax.  (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 in full and on time, you have until February 10 to file the return.
  
• Federal unemployment tax.  File Form 940 (or 940-EZ) for 2004.  If you underseposited tax is $100 or less, you can either pay it with your return of deposit it.  If it is more than $100, you must deposit it.  However, if you deposited the tax for the year in full and on time, you have until February 10 to file the return.
  
• Form 720 taxes.  File Form 720 for the fourth quarter of 2004.
  
• Wagering tax.  File Form 730 and pay the tax on wagers accepted during December 2004.
  
• Heavy highway vehicle use tax.  File Form 2290 and pay the tax (or the first installment) for vehicles first used in December 2004.

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.

• Nonpayroll taxes. File Form 945 to report income tax withheld for 2004 on all nonpayroll items.  This due date applies only if you deposited the tax for the year in full and on time.

• Social security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2004.  This due date applies only if you deposited the tax for the quarter in full and on time.

• Farm employers. File Form 943 to report social security, Medicare and withheld income tax for 2004.  This due date applies only if you deposited the tax for the year in full and on time.

• Federal unemployment tax. File Form 940 or (940-EZ) for 2004.  This due date applies only in you deposited the tax for the year in full and on time.

• 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 14

• Regular method taxes. Deposit the tax for the last 16 days of January.

February 15

• 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.

• 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.

• All employers. Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2004, but did not give you a new Form W-4 to continue the exemption this year.

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 28

• All businesses. File information returns (Form 1099) for certain payments you made during 2004.  These payments are described under January 31.  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 2004 General Instructions for Forms 1099, 1098, 5498, and W-2G for information on what payments are covered, how much the payment must be before a return is required, which form to use, and extension s of time to file.   If you file Forms 1098, 1099, 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 still will be January 31. 

• Payers of gambling winnings. File Form 1096, Annual Summary and Transmittal of U.S. Information Returns, along with Copy A of all the Forms W-2G you issued for 2004 . If you file Forms 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 still will be January 31.

• All employers. File Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W-2 you issued for 2004. If you file Forms W-2 electronically (not by magnetic media), you due date for filing them with the SSA will be extended to March 31.  The due date for giving the recipient these forms still will be January 31.

• Large food and beverage establishment employers. File Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips.  Use Form 8027-T, 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 (not by magnetic media), your due date for filing them with the IRS will be extended to March 31.

• 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 (or the first installment) for vehicles first used in January.

March 1

• Regular method taxes.  Deposit the tax for the first 15 days of February.
  
• Farmers and fishermen. File your 2004 income tax return (Form 1040) and pay any tax due.  However, you have until April 15 to file if you paid your 2004 estimated tax by January 18, 2005.
  

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.

• 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 14

• Regular method taxes. Deposit the tax for the last 14 days of February.

March 15

• Corporations. File a 2004 calendar year income tax return (Form 1120 or 1120-A) 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 a 2004 calendar year income tax return (Form 1120S) and pay any tax due.  Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder's Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1.  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 corporation election. File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with calendar year 2005.  If Form 2553 is filed late, S treatment will begin with calendar year 2006.

• 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, or a substitute Schedule K-1.  This due date is effective for the first March 15 following the close of the partnership's tax year.  The due date of March 15 applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 8736 or Form 8800.

• 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 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 29

• Regular method taxes. Deposit the tax for the first 15 days of March.

March 31

• Electronic filing of Forms W-2. File Copy A of all the Forms W-2 you issued for 2004.  This due date applies only if you electronically file (not by magnetic media).  Otherwise, see February 28.  The due date for giving the recipient these forms still will be January 31.
  
  
• Electronic filing of Forms W-2G. File copies of all the Forms W-2G you issued for 2004.  This due date applies only if you electronically file (not by magnetic media).  Otherwise, see February 28.   The due date for giving the recipient these forms remains January 31.

  For information about filing Forms W-2G electronically, see Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically or Magnetically.

• Electronic filing of Forms 8027. File Forms 8027 for 2004.  This due date applies only if you electronically file (not by magnetic media).  Otherwise, see February 28.

• Electronic filing of Forms 1098, 1099, and W-2G. File Forms 1098, 1099, or W-2G with the IRS. This due date applies only if you file electronically (not by magnetic media). Otherwise, see February 28.

  The due date for giving the recipient these forms still will be January 31.  For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically or Magnetically.

• 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 (or the first installment) for vehicles first used in February.  Also, pay the installments for other vehicles, if applicable.

April 11

• 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 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 March.

April 14

• Regular method taxes. Deposit the tax for the last 16 days of March.

April 15

• Individuals. File a 2004 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 4-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 or over the internet 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 August 15. If you want an additional 2-month extension, file Form 2688, Application for Additional Extension of Time To File U.S. Individual Income Tax Return, as soon as possible, so that your application can be acted on before August 15.

• Household employers. If you paid cash wages of $1,400 or more in 2004 to a household employee, you must file Schedule H.  If you are required to file a federal income tax return (Form 1040), file Schedule H with the return and report any household employment taxes.  Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of 2003 or 2004 to household employees.  Also, report any income tax you withheld for your household employees.  For more information, see Publication 926.

• Individuals. If you are not paying your 2005 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2005 estimated tax. Use Form 1040-ES. For more information, see Publication 505.

• Partnerships. File a 2004 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 3-month extension of time to file the return and provide Schedule K-1, file Form 8736. Then, file Form 1065 by July 15. If you need an additional 3-month extension, file Form 8800.

• Electing large partnerships. File a 2004 calendar year return (Form 1065-B). If you want an automatic 3-month extension of time to file the return, file Form 8736. Then, file Form 1065-B by July 15. If you need an additional 3-month extension, file Form 8800. See March 15 for the due date for furnishing Schedules K-1 or substitute Schedules K-1 to the partners.

• Corporations. Deposit the first installment of estimated income tax for 2005. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

• Social Security, Medicare, and withholding income tax. If the monthly deposit rule applies, deposit the tax payments for March.

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

• Household employers. If you paid cash wages of $1,400 or more in 2004 to a household employee, you must file Schedule H.  If you are required to file a federal income tax return (Form 1040), file Schedule H with the return and report any household employment taxes.  Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of 2003 or 2004 to household employees.  Also, report any income tax you withheld for your household employees.  For more information, see Publication 926.

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.

May 2

• Social Security, Medicare, and withholding income tax. File Form 941 for the first quarter of 2005.  Deposit any undeposited tax.  (If your tax liability is less than $2,500, you can pay it in full with a timely filled return.) If you deposited the tax for the quarter in full and on time, you have until May 10 to file the return.

• Federal unemployment tax.  Deposit the tax owed through March if more than $500.

• Form 720 taxes.  File Form 720 for the first quarter of 2005.

• 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 (or the first installment) for vehicles first used in March.
  

May 10

• 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.

• Social Security, Medicare, and withheld income tax.  File Form 941 for the first quarter of 2005. This due date applies only if you deposited the tax for the quarter in full and on time.

May 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 April.

May 13

• Regular method taxes. Deposit the tax for the last 15 days of April.

May 16

• Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax payments for April.

• Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in April.

May 25

• 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 27

• Regular method taxes. Deposit the tax for the first 15 days of May.

May 31

• 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

• 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.

• 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 14

• Regular method taxes. Deposit the tax for the last 16 days of May.

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 2 additional months to file. Then, file Form 1040 by August 15. If you still need additional time, file Form 2688 to request an additional 2 months as soon as possible so that your application can be acted on before August
  15.

   However, if you are a participant in a combat zone you may be able to further extend the filing deadline. See Publication 3,
  Armed Forces' Tax Guide.

• Individuals. Make a payment of your 2005 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 2005. For more information, see Publication 505.

• Corporations. Deposit the second installment of estimated income tax for 2005. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

• Social Security, Medicare, and withholding income tax. If the monthly deposit rule applies, deposit the tax payments for May.

• Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in May.

June 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 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.  Also, pay the installments for other vehicles, if applicable.

• Floor stocks tax for ozone-depleting chemicals (IRS No. 20).  Deposit the tax for January 1, 2005.

July 1

• Occupational excise tax. File Form 11-C to register and pay the annual tax if you are in the business of taking wagers.

July 11

• 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.

July 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 June.

July 14

• Regular method taxes. Deposit the tax for the last 15 days of June.

July 15

• Partnerships. File a 2004 calendar year return (Form 1065). This due date applies only if you timely requested an automatic 3-month extension.  Otherwise, see April 15.  Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1.  If you need an additional 3-month extension, file Form 8800.

• Electing large partnerships. File a 2004 calendar year return (Form 1065-B). This due date applies only if you timely requested an automatic 3-month extension.  If you need an additional 3-month extension, file Form 8800.  See March 15 for the due date for furnishing Schedules K-1 or substitute Schedules K-1 to the partners.

• Social Security, Medicare, and withholding income tax. If the monthly deposit rule applies, deposit the tax payments for June.

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

August 1

• Social Security, Medicare, and withholding income tax. File Form 941 for the second quarter of 2005.  Deposit any undeposited tax.  (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 in full and on time, you have until August 10 to file the return.

• 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, profit-sharing, or stock bonus plan, file Form 5500 or 5500-EZ for calendar year 2004.  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.

• Form 720 taxes.  File Form 720 for the second quarter of 2005.

• 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 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.

• Social Security, Medicare, and withholding income tax. File Form 941 for the second quarter of 2004.  This due date applies only if you deposited the tax for the quarter in full and on time.

• 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 12

• Regular method taxes. Deposit the tax for the last 16 days of July.

August 15

• Individuals. If you have an automatic 4-month extension to file your income tax return for 2004, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due. If you need an additional 2-month extension, file Form 2688.

• Social Security, Medicare, and withholding income tax. If the monthly deposit rule applies, deposit the tax payments for July.

• Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in July.

August 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 July.

August 29

• 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 (or the first installment) for vehicles first
  used in July.

• Wagering tax. File Form 730 and pay the tax on wagers accepted during July.

September 12

• 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.

• 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 15

• Individuals. Make a payment of your 2005 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 third installment date for estimated tax in 2004. For more information, see Publication 505.

• Corporations. File a 2004 calendar year income tax return (Form 1120 or 1120-A) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15.

• S corporations. File a 2004 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

• Corporations. Deposit the third installment of estimated income tax for 2005.   A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

• Social Security, Medicare, and withholding income tax. If the monthly deposit rule applies, deposit the tax payments for August.

• Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in 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 28

• Regular method taxes (special September deposit rule). Deposit the tax for the period beginning September 16 and ending September 25.  If required to make deposits using EFTPS, see September 29.

• 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 10.  If required to make deposits using EFTPS, see September 29.

September 29

• Regular method taxes. Deposit the tax for the first 15 days of September.

• Regular method taxes (special September deposit rule). If required to use EFTPS, deposit the tax for the period beginning September 16 and ending September 26.  If not required to use EFTPS, see September 28.

• Communications and air transportation taxes under the alternative method (special September deposit rule).  If required to use EFTPS, deposit the tax included in amounts billed or tickets sold during the period beginning September 1 and ending September 11.  If not required to use EFTPS, see September 28.

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 (or the first installment) for vehicles first used in August.

October 11

• 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 13

• 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 11 (September 12 if required to make deposits using EFTPS) and ending September 15.

October 14

• Regular method taxes (special September deposit rule). Deposit the tax for the last 5 days (4 days if required to make deposits using EFTPS) of September.

October 17

• Individuals. File a 2004 income tax return and pay any tax due if you were given an additional 2-month extension.

• Partnerships. File a 2004 calendar year return (Form 1065). This due date applies only if you were given an additional 3-month extension. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1.

• Electing large partnerships. File a 2004 calendar year return (Form 1065-B). This due date applies only if you were given an additional 3-month extension. See March 15 for the due date for furnishing the Schedules K-1 or substitute Schedules K-1 to the partners.

• Social Security, Medicare, and withholding income tax. If the monthly deposit rule applies, deposit the tax payments for September.

• Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in September.

October 26

• 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 28

• Regular method taxes. Deposit the tax for the first 15 days in October.

October 31

• Social Security, Medicare, and withholding income tax. File Form 941 for the third quarter of 2005.  Deposit any undeposited tax.  (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 in full and on time, you have until November 10 to file the return.

• Federal unemployment tax. Deposit the tax owed through September if more than $500.

• Form 720 taxes.  File Form 720 for the third quarter of 2005.

• 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 (or the first installment) for vehicles first used in September.

During November

• Income tax withholding. Ask employees whose withholding allowances will be different in 2006 to fill out a new Form W-4.

• Earned income credit. Ask each eligible employee who wants to receive advance payments of the earned income credit during the year 2006 to fill out a Form W-5.  A new Form W-5 must be filled out each year before any payments are made.

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.

• Social Security, Medicare, and withholding income tax. File Form 941 for the third quarter of 2004.  This due date applies only if you deposited the tax for the quarter in full and on time.

• 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 14

• Regular method taxes. Deposit the tax for the last 16 days in October.

November 28

• 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 29

• Regular method taxes. Deposit the tax for the first 15 days in 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 (or the first installment) for vehicles first used in October.

December 12

• 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.

• 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 in November.

December 15

• Corporations. Deposit the fourth installment of estimated income tax for 2005. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

• Fiscal-Year 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.  Note: The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins.

• Individuals Form 1040. This form is due on the 15th day of the 4th month after the end of your tax year.

• Estimated tax payments (Form 1040-ES). 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 K-1 (Form 1065) or a substitute Schedule K-1.

• Form 1065-B (electing large partnerships). This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Each partner must be provided with a copy of the Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year.

• Corporations and 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 K-1 (Form 1120S) or a substitute Schedule K-1.

• 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 by the 15th day of the 3rd month of the first tax year to which the choice will apply or at any time during the preceding tax year.

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.