Roscow T. Hsu, CPA, MBA
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Tax Returns/Forms Due Dates

Tax Returns/Forms Due Dates


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)


Return/Report of Employee Benefit Plan                                           By the last day of the 7th calendar month

(Forms 5500 series)                                                                            after the plan year ends


Failure to file these forms or returns may result in substantial penalties.


The foregoing is not intended to be an all-inclusive list of the forms or returns to be filed by a business. The income tax returns will be prepared by us and we understand you will file the rest and any other required forms or returns unless we are notified otherwise.