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Russell L. Isenhour, CPA
104 3rd St NE, Suite 100
Hickory, NC 28601
Phone 828-322-9300
Fax 828-327-6003
Annual,Quarterly and
Monthly
Filing Requirements
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ANNUAL FILING REQUIREMENTS
FEDERAL
|
Description |
Form # |
Applies To |
Annual Due Date |
|
Corporation Income Tax |
1120 |
Corporations |
To IRS 3/15 (1) |
|
U.S. Partnership Tax Return |
1065 |
Partnerships |
To IRS 4/15 (1) |
|
Individual Federal Income Tax Return |
1040
Schedule C |
Individuals
Sole Proprietorships |
To IRS 4/15 (1) |
|
Annual Summary and Transmittal of
U.S. Information Returns, U.S.
Information Returns, and Mortgage
Interest Statements |
1096
1099
1098 |
Individuals
Partnerships
Corporations
Sole Proprietorships |
To IRS 2/28
To Recipient 1/31 |
|
Withholding Statements |
W-2 |
All Employers |
To Employee 1/31 |
|
Summary of Withholding Statements |
W-3 |
All Employers |
To IRS 2/28 |
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Unemployment Tax Return |
940 |
All Employers |
To IRS 1/31 |
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Annual Return/Report of Employee Benefit Plan |
5500,5500R or
5500C (and related supporting schedules) |
Any Administrator or sponsor of an employee benefit plan subject
to ERISA and specified fringe benefit plans |
To IRS for each plan by the last day of the 7th month
after the plan year ends |
- Assumes a calendar year taxpayer. Consult the instructions or your
tax advisor for fiscal year due dates.
ANNUAL FILING REQUIREMENTS
NORTH CAROLINA
|
Description |
Form # |
Applies To |
Annual Due Date |
|
Domestic Corporation Franchise and Income Tax Return |
CD-404 |
Domestic Corporations |
To NC Dept. Of Rev.
3/15 (1) |
|
North Carolina Partnership Income Tax Return |
D-403 |
Partnerships |
To NC Dept. Of Rev.
4/15 (1) |
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Multistate Corporation Franchise and Income Tax Return |
CD-405 |
Foreign Corporations |
To NC Dept of Rev.
4/15 (1) |
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North Carolina Individual Income Tax Return |
D-400 |
Individuals |
To NC Dept of Rev.
4/15 (1) |
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Property Taxes |
Various |
All taxpayers who hold real
and personal property situated in North Carolina |
Assessed as of 1/1 Must list by: Real 1/30 (No extension)
Personal 1/30 (Can extend to 4/1 taxes due by 9/1) |
|
Business License |
Various |
(2) |
(2) |
|
Employer =s
Reconciliation of North Carolina Income Tax Withheld |
NC-3 |
All Employers |
2/28 |
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North Carolina Wage and Tax Statement |
NC-2 (3) |
All Employers |
1/31 |
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N.C. Information Returns and N.C.
Transmittal Form |
NC-1099
NC-1099A |
All payers of interest, rents, etc. (See instructions) (4) |
To NC Dept. Of Rev
2/28
To recipient 1/31 |
(1) Assumes a calendar year taxpayer. Consult the
instructions or your tax advisor for fiscal year end dates.
(2) Varies depending on local jurisdiction.
(3) The IRS issues a 6-part Form W-2 which, when properly completed,
combines the Federal and North Carolina State
(4) You may use a copy of Federal Form 1099
(5) Taxes not paid by January 5 are delinquent. Interest is added of
not paid prior to January 6.
QUARTERLY FILING REQUIREMENTS
FEDERAL
|
Description |
Form # |
Applies To |
Due Dates |
|
Corporate Estimated Income Taxes |
Federal Tax Deposit Coupon
(Form 8109) |
Corporations |
4/14, 6/15, 9/15, 12/15 (1) |
|
Employer =s
Federal Quarterly Tax Return |
941 (Deposits of
Tax Use Form 8109) |
All Employers |
4/30, 7/31, 10/31, 1/31 (see instructions for deposit
requirements) |
|
Federal Unemployment Taxes |
Federal Deposit
Coupon (Form 8109) |
All Employers |
4/30, 7/31, 10/31, 1/31 |
|
Individual Estimated Income Tax Payments |
1040-ES |
Individuals |
4/15, 6/15, 9/15, 1/15 |
QUARTERLY FILING REQUIREMENTS
NORTH CAROLINA
|
Description |
Form # |
Applies To |
Due Dates |
|
Corporate Estimated Income Tax |
CD-429 |
Corporations |
4/15, 6/15, 9/15, 12/15 (1) |
|
Sales and Use Tax Report |
E-500B |
Businesses with a sales tax liability of less than $25 |
4/15, 7/15, 10/15, 1/15 |
|
Individual Estimated Payments |
NC-40 |
Individuals |
4/15, 6/15, 9/15, 1/15 |
|
Employer =s
Report of North Carolina
Income Tax Withheld |
NC-5 |
Employers |
4/30, 7/31, 10/31, 1/31 |
|
Employment Security Commission
Quarterly Contribution Report and Wage Report Summary |
NCUI 101-625 |
Employers |
4/30, 7/31, 10/31, 1/31 |
(1) Assumes calendar year taxpayer. Consult the instructions or your
tax advisor for fiscal year due dates.
MONTHLY OR OTHER FILING REQUIREMENTS
FEDERAL
|
Description |
Form # |
Applies To |
Due Dates |
|
Corporate Employer Taxes |
Federal Deposit
Coupon
(Form 8109) |
Employers |
(1) |
MONTHLY OR OTHER FILING REQUIREMENTS
NORTH CAROLINA
|
Description |
Form # |
Applies To |
Due Dates |
|
Sales and Use Tax Report |
E-500 |
Business with a sales tax liability of more than or equal to
$25 |
15th Day of the following month |
(1) See instructions or your tax advisor for due dates and
deposit requirements.
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