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CURRENT BUSINESS HOURS (THROUGH 04/14/19)
MON - FRI: 8:00 AM - 8:00 PM
SAT: 9:00 AM - 2:00 PM
SUN: CLOSED


2018 TAX WORKSHEETS NOW AVAILABLE

*TAX FILING SEASON TO BEGIN JANUARY 28, 2019*
REFUNDS GENERATED AS A RESULT OF THE EARNED INCOME TAX CREDIT (EITC) OR ADDITIONAL CHILD TAX CREDIT (ACTC) WILL NOT BE PROCESSED UNTIL FEBRUARY 15, 2019.  PER IRS, EARLIEST DATE OF REFUND IS FEBRUARY 27, 2019 IF TAXPAYERS CHOOSE DIRECT DEPOSIT & THERE ARE NO OTHER ISSUES.


 

1ST QTR: January - February - March

2ND QTR: April - May - June

3RD QTR: July - August - September

4TH QTR: October - November - December

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)
  • If monthly deposit rule applies, deposit tax (payroll and/or sales) for payments in December
  • 25 - State of Michigan Unemployment (MESC) payment & report due for 4th Quarter
  • 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 - Form 941 (Employers Quarterly Report) due for 4th Quarter
  • 31 - Michigan Personal Property Tax (PPT) returns due to city or township where business operates
  • 31 - Form W-3 & Form 1096 due to the Internal Revenue Service

February

  • 15 - If monthly deposit rule applies, deposit tax (payroll and/or sales) for payments in January
  • 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 1065/1120/1120S tax returns due for December year-end corporations, partnerships & limited liability companies
  • 15 - Partnership/LLC/Corporate Extensions (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 $500
  • 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 - 941 payment (Federal Withholding, Social Security, Medicare)
  • 15 - 1st Quarter 1120 Estimate due
  • 25 - State of Michigan Unemployment (MESC) payment & report due for 1st Quarter
  • 30 - Form 941 (Employers Quarterly Report) due for 1st Quarter
  • 30 - Annual Michigan CIT return due
  • 30 - Michigan CIT Extension due

May

  • 15 - If monthly deposit rule applies, deposit tax (payroll and/or sales) for payments in April
  • 15 - Michigan Annual Return & payment due

June

  • 15 - If monthly deposit rule applies, deposit tax (payroll and/or sales) for payments in May
  • 15 - 2nd Quarter 1120 Estimate due
  • 15 - State of Michigan Unemployment (MESC) payment & 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
  • 25 - State of Michigan Unemployment (MESC) payment & report due for 2nd Quarter
  • 31 - 941 payment (Federal Withholidng, Social Security, Medicare) due for 2nd Quarter
  • 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 $500

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 - Forms 1065/1120/1120S under extension due
  • 15 - 3rd Quarter 1120 Estimate due
  • 30 - 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)
  • 25 - State of Michigan Unemployment (MESC) payment & report due for 3rd Quarter
  • 31 - Form 941 (Employers Quarterly Report) due for 3rd Quarter
  • 31 - Deposit FUTA (Federal Unemployment Tax Agency) for payments through September, if more than $500

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
GURIN & GURIN PC
PH: (586) 263.0505  |  FX: (586) 263.1428
38800 Garfield Rd Ste 120  |  Clinton Twp, MI  48038
(3rd building South of 17 Mile on East side of Garfield)
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