FORM DESCRIPTION |
DUE DATES |
| Income Tax Returns (Forms
1120 / 100, or 1120S / 100S, or 1065 / 565 / 568, or 1041 /
541, or 1040 / 540, etc.) |
By the 15th day of the 3rd month after the end of the tax
year
(By the 15th day of the 4th month after
the end of the tax year for 1065, 565, 568, 1041, 541, 1040
and 540) |
| Information Returns (Forms W-2, W-3, 1096, 1098, 1099
series, etc.) |
To recipient
1/31
To tax Agencies 2/28 |
| Payroll Tax Returns (Forms 941,
944, DE 6, etc.) |
By the last day of the month after each calendar quarter |
| Federal Unemployment Tax Return (Form 940) |
1/31 |
| California Annual Reconciliation Return (Form DE
7) |
1/31 |
| 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 |
| City Business Tax |
2/28 for City of
Los Angeles. Due dates for other cities may differ |
| Business Property Statement (Form 571-L) |
4/1 |
| 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, by end of organization month
(biennially) |
| Sales Tax Return |
By the last of the month following the period covered |
| Return/Report of Employee Benefit Plan (Forms 5500 series) |
By the last day of the 7th month after the plan year ends |
