So that we may accurately prepare your business tax return(s), we have provided a checklist for your convenience. This is to ensure that any itemized deductions, exemptions, income & expenses, etc. are not overlooked. Please print it out and include it with your tax information.

Business Checklists:

• Click Here to download our New Client Information Sheet (Business)
  
  

• Click Here for the 2009 Business Checklist

Business Due Dates:
When do W-2's & 1099s need to be mailed out to employees & subcontractors? When are quarterly reports due? For answers to these and other "due date" questions, click on a month below to ensure you get your information sent in on time.

NOTE: Business Due Dates are for calendar year businesses.

January

01 - 1st Quarter begins
02 - Stop advance payments of the earned income credit for any employee who did not give a new Form W-5
15 - 941 payment (Federal Withholding, Social Security, Medicare) & Form 941 (Employers Quarterly Report) due for 4th Quarter
15 - State of Michigan Unemployment (MESC) payment & report due for 4th Quarter
15 - State of Michigan Wage Detail Report due for 4th Quarter
15 - If monthly deposit rule applies, deposit tax (payroll and/or sales) for payments in December
31 - W-2s need to be distributed to employees
31 - Reportable gambling winnings or withholding on gambling winnings need W-2Gs distributed to winners
31 - Form 940 or 940-EZ (Federal Unemployment Tax) due for previous tax year
31 - Michigan Personal Property Tax (PPT) returns due to city or township where business operates

February

02 - 4th Quarter Michigan MBT Estimate due
15 - If monthly deposit rule applies, deposit tax (payroll and/or sales) for payments in January
28 - Form W-3 & Form 1096 due to the Internal Revenue Service
28 - Annual Michigan State Reconciliation form due to Michigan Department of Treasury

March

15 - If monthly deposit rule applies, deposit tax (payroll and/or sales) for payments in February
15 - Form 1120 & 1120S tax returns due for December year-end corporations
15 - Corporate Extension (Form 7004) due
15 - Election by a Small Business Corporation (Form 2553) due for current year S-Corporation status
30 - Deposit FUTA (Federal Unemployment Tax Agency) for payments through March, if more than $100
31 - End of 1st Quarter

April

01 - 2nd Quarter begins
15 - If monthly deposit rule applies, deposit tax (payroll and/or sales) for payments in March
15 - Form 1065 tax return due for December year-end partnerships
15 - Partnership Extension (Form 8736) due
15 - 941 payment (Federal Withholding, Social Security, Medicare) & Form 941 (Employers Quarterly Report) due for 1st Quarter
15 - State of Michigan Unemployment (MESC) payment & report due for 1st Quarter
15 - State of Michigan Wage Detail Report due for 1st Quarter
15 - 1st Quarter 1120 Estimate due
30 - Annual Michigan MBT return due
30 - Michigan MBT Extension due
30 - 1st Quarter Michigan MBT Estimate due

May

15 - If monthly deposit rule applies, deposit tax (payroll and/or sales) for payments in April
15 - Michigan Annual Return due with $15.00 processing fee

June

15 - If monthly deposit rule applies, deposit tax (payroll and/or sales) for payments in May
15 - 941 payment (Federal Withholding, Social Security, Medicare) & Form 941 (Employers Quarterly Report) due for 2nd Quarter
15 - 2nd Quarter 1120 Estimate due
15 - State of Michigan Unemployment (MESC) payment & report due for 2nd Quarter
15 - State of Michigan Wage Detail Report due for 2nd Quarter
30 - End of 2nd Quarter

July

01 - 3rd Quarter begins
15 - If monthly deposit rule applies, deposit tax (payroll and/or sales) for payments in June
15 - Form 1065 under extension due
15 - Additional 3-month partnership extension due (Form 8800)
31 - If you maintain an employee benefit plan (i.e. pension, profit sharing, stock bonus plan), Form 5500 or Form 5500-EZ due
31 - Deposit FUTA (Federal Unemployment Tax Agency) for payments through June, if more than $100
31 - 2nd Quarter Michigan MBT Estimate due

August

15 - If monthly deposit rule applies, deposit tax (payroll and/or sales) for payments in July

September

15 - If monthly deposit rule applies, deposit tax (payroll and/or sales) for payments in August
15 - Form 1120 & 1120S under extension due
15 - 3rd Quarter 1120 Estimate due
15 - End of 3rd Quarter

October

01 - 4th Quarter begins
15 - If monthly deposit rule applies, deposit tax (payroll and/or sales) for payments in September
15 - 941 payment (Federal Withholding, Social Security, Medicare) & Form 941 (Employers Quarterly Report) due for 3rd Quarter
15 - State of Michigan Unemployment (MESC) payment & report due for 3rd Quarter
15 - State of Michigan Wage Detail Report due for 3rd Quarter
31 - Deposit FUTA (Federal Unemployment Tax Agency) for payments through September, if more than $100
31 - 3rd Quarter Michigan MBT Estimate due

November

Ask employees whose withholding allowances will be different in next tax year to fill out a new W-4 form

Each eligible employee who would like to received advance payments of the EIC (earned income credit) during the following tax year should fill out W-5 form. (Reminder: A new W-5 form should be filled out each year before any payments are made).

15 - If monthly deposit rule applies, deposit tax (payroll and/or sales) for payments in October

December

15 - If monthly deposit rule applies, deposit tax (payroll and/or sales) for payments in November
31 - End of 4th Quarter

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