Federal Tax and Information Filing Calendar

Filing

Form*

Date Due to Federal

Initial Formation

•     Application for Employer Identification Number

SS4

ASAP after formation

•     Application for Recognition of Exemption

501(c)(3)

1023

15 months after formation

Other than 501(c)(3)

1024

15 months after formation

Payroll Forms and Returns

•     Unemployment Tax

940/940EZ†

1/31

•     Social Security and Withholding Tax

941

4/30, 7/31, 10/31, 1/31

Information Returns

•     Wages and Tax Statements

W-3/W-2

2/28, 4/1 if e-filing

•     Miscellaneous Income Statements

1099MISC

2/28, 4/1 if e-filing

•     Interest Income Statements

1099INT

2/28, 4/1 if e-filing

•     Other Income

1099 Series

2/28, 4/1 if e-filing

•     1099 Transmittal

1096

2/28, 4/1 if e-filing

Exempt Organization Returns

990/990EZ*

5/15

•     Group Exemption Update

List

9/30 for upcoming year

Exempt Organization Business Tax

990-T

5/15

•     Estimated Payments

3/15, 6/15, 9/15, 12/15

Political Action Committee

•     Initial Registration

8871

24 hours after the date it is established

•     Interest Income

1120POL

3/15

Employee Benefit Plans

•     Pension, 401(k); Health, Group Life, Disability,
or Dependent Care; Group Legal Services or Educational
Assistance; Cafeteria Plans

5500

7/31