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BUSINESS HOURS
MON - THU: 8:00 AM - 4:30 PM
                               FRI: 8:00 AM - 3:00 PM
                               SAT & SUN: CLOSED

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 for the Business Worksheets

 

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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