We would like to direct your attention to the following forms and returns and related due dates:
DESCRIPTION DUE DATES
Corporate Income Tax Returns By the 15th day of the 3rd month
(Forms 1120 / 100, 1120S / 100S) after the end of the tax year
Individual, Estate & Trust and Partnership Income Tax Returns By the 15th day of the 4th month
(Forms 1040 / 540, 1041 / 541, 1065 / 565 / 568) after the end of the tax year
Information Returns (Forms W-2, W-3, To recipient 1/31/14
1096, 1098, 1099 series, etc.) To tax agencies 2/28/14
Payroll Tax Returns (Forms 941, DE 9, DE 9C) By the last day of the month
after each calendar quarter
Federal Unemployment Tax Return (Form 940) 1/31/14
Report of New Employee(s) (Form DE 34) Within 20 days of the start-of-work date
Report of Independent Contractor(s) (Form DE 542) Sooner of 20 days from $600 payments or entering $600 contract
Report of Foreign Bank and Financial Accounts Must be filed on line and received by the
(FinCen Report 114) Department of the Treasury by 6/30/14
City Business Tax 2/28/14 for City of Los Angeles. Due dates for other cities may differ
Business Property Statement (Form 571-L) 4/1/14
Statement of Information (Domestic Stock Corporation) Within 90 days of incorporation. Annually thereafter by end of incorporation month
Statement of Information (Limited Liability Company) Within 90 days of organization. Thereafter, biennially by end of organization month
CA Sales Tax Return (Form BOE-401-A2) By the last day of the month following the period covered
CA Use Tax for Qualified Purchaser 4/15/14 (e-file)