| 2006 Tax Calendar for Businesses and Individuals |
FORM
BUSINESS |
DESCRIPTION |
DUE DATES |
| To IRS (or SSA) |
To Recipient |
| W-2 |
Wage & Statement |
February 28 (SSA) |
January 31 |
| W-3 |
Transmittal of Wage and Tax Statements |
February 28 (SSA) |
|
| W-2G |
Certain Gambling Winnings |
February 28 |
January 31 |
| 1099-MISC |
Miscellaneous Income |
February 28 |
January 31 |
| 1099-INT |
Interest Income |
February 28 |
January 31 |
| 1099-DIV |
Dividends and Distributions |
February 28 |
January 31 |
| 1099-A |
Acquisition or Abandonment of Secured Property |
February 28 |
(To Borrower)
January 31 |
| 1099-B |
Proceeds from Broker and Barter Exchange Transactions |
February 28 |
January 31 |
| 1099-C |
Cancellation of Debt |
February 28 |
January 31 |
| 1099-CAP |
Changes in Corporate Control and Capital Structure |
March 31 |
(Shareholders)
February 2 |
| 1099-G |
Certain Government and Qualified State Tuition Program Payments |
February 28 |
January 31 |
| 1099-Q |
Payments from Qualified Education Programs |
February 28 |
January 31 |
| 1099-LTC |
Long-Term Care and Accelerated Death Benefits |
June 1 |
January 31 |
| 1099-SA |
Distributions From an MSA or Medicare+Choice MS |
February 28 |
January 31 |
| 1099-OID |
Original Issue Discount |
February 28 |
January 31 |
| 1099-PATR |
Taxable Distributions Received from Cooperatives |
February 28 |
January 31 |
| 1099-R |
Distributions from Pensions, Annuities, Retirement …, etc. |
February 28 |
January 31 |
| 1099-S |
Proceeds from Real Estate Transactions |
February 28 |
January 31 |
| 1096 |
Annual Summary and Transmittal of U.S. Information Returns |
February 28 |
|
| 1098 |
Mortgage Interest Statement |
February 28 |
(To Payer/
Borrower)
January 31 |
| 1098-E |
Student Loan Interest Statement |
February 28 |
January 31 |
| 1098-T |
Tuition Payments Statement |
February 28 |
January 31 |
| 5498 |
IRA Contribution Information |
May 31 |
(To Participant)
(for value of
account)
January 31
(for contributions)
May 31 |
| 5498-SA |
MSA or Medicare+Choice MSA Information |
May 31 |
(To Participant)
May 31 |
| 5498-ESA |
ESA Coverdell Contribution Information |
May 31 |
(Beneficiary)
April 30 |
| 1042-S |
Foreign Person's U.S. Source Income Subject to Withholding |
March 15 |
March 15 |
| 1065K-1 |
Partner's Share of Income, Credits, Deductions, etc. |
— |
April 15 |
| 940 |
Employer's Annual Federal Unemployment (FUTA) Tax Return |
January 31 |
— |
| 940-EZ |
Employer's Annual Federal Unemployment (FUTA) Tax Return |
January 31 |
— |
| 941 |
Employer's Quarterly Federal Tax Return |
4/30; 7/31;
10/31; 1/31 |
|
| 1120 |
U.S. Corporation Income Tax Return |
March 15 |
|
| PERSONAL |
|
|
|
| 1040-ES |
Estimated Tax for Individuals |
4/15;6/15; 9/15;1/15 |
|
| 1040 |
U.S. Individual Income Tax Return |
April 15 |
|
