There are too many tax dates to remember, so we have created a reference list of dates for your convenience.  If you have any questions about the forms or dates, please contact us at 850-932-3531 or email laurie850@bellsouth.net.

 Laurie Lukers Accounting & Tax Service, Inc.
415 Surrey Drive
Gulf Breeze FL 32561
850-932-3531

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2019 Tax Calendar – Coming Soon

January 2019

Date	Individual	Employer Payroll Taxes	Business Owners	IRS Forms	Description
1/10/19		X			Employers:  Employees required to report to you tips of $20 or more earned in Dec 2018.
1/15/19		X			Deposit payroll tax for Dec 2018 if monthly deposit rule applies. Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in December 2018.
1/15/19	X			1040-ES	Farmers and Fishermen:  Pay final installment of 2018 estimated tax.
1/15/19	X			1040-ES	Individuals:  Pay the final installment of your 2018 estimated tax.
1/31/19	X			1040ES	Individuals:  File your tax return if you did not pay your last installment of estimated tax by Jan 17th (see Form 1040-ES)
1/31/19		X		1099-MISC	File Form 1099-MISC with IRS if you are reporting non-employee compensation in box 7, regardless of whether you file paper forms or electronically.
1/31/19		X		W-2 W-2AS   W-2CM     W-2GU  W-2VI W-3     W-3SS	File 2016 Forms W-2, W-2AS, W-2CM, W-2CM, W-2GU, W-2VI, W-3 and W-3SS with the SSA whether you file using paper forms or electronically. W2G – Gambling Winnings
1/31/19			X	1098   1099 W-2G   W-2	Furnish Forms 1098, 1099 and W-2G to recipients for certain payments during 2018. Furnish Form W-2 to employees who worked for you during 2018.
1/31/19			X	720	File Form 720 for the fourth quarter of 2018.
1/31/19			X	730	File Form 730 and pay the tax on wagers accepted during Dec 2018.
1/31/19			X	2290	File Form 2290 and pay the tax for vehicles first used in Dec 2018.
1/31/19			X	940 941 943 944 945	File Forms 940.941.943.944 and/or 945 if you did not deposit all taxes when due.
1/31/19			X		Deposit any FUTA tax owed through Dec 2018.

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February 2019

Date	Individual	Employer Payroll Taxes	Business Owners	IRS Forms	Description
2/10/19		X			Employers:  Employees are required to report to you tips of $20.00 or more earned during Jan.
2/10/19			X	940 941 943 944 945	File Forms 940. 941, 943,, 944 and/or 945 if you did not deposit all taxes when due.
2/10/19	X			New Form W-4	File a new Form W-4 if you claimed exemption from income tax withholding in 2018.
2/15/19		X			Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in January.
2/15/19		X			Begin withholding on employees who claimed exemption from withholding in 2018 but did not file a W-4 or W-4(SP) to continue withholding exemption in 2018.
2/28/19			X		All businesses – Give annual information statements to recipients of certain payments you made during 2018.
2/28/19			X	1099 1099-B 1099-S 1099-MISC W-2G	Furnish Forms / File information returns for certain payments you made during 2018.
2/28/19				1096 Copy A W2G	Payers of gambling winnings file forms 1096 along with Copy A of all the Forms W2G you issued for 2018.  If you file Forms W2G electronically, your due date for filing them with IRS will be extended to 03-31.  The due date for giving recipient forms remains 1-31.
2/28/19		X		W3 W2	File Form W3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W2 you issued for 2018.  If you file Forms W2 electronically, your due date for filing them with the SSA will be extended to 03-31.  The due date for giving the recipient forms remains 01-31.
2/28/19		X		8027 8027T	Food and Beverage Employers:  File Form 8027, If you file electronically then due date to file with IRS is extended to 03-31.

 

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March 2019

Date	Individual	Employer Payroll Taxes	Business Owners	IRS Forms	Description
3/1/19				1040	Farmers and fishermen:  File Form 1040 and pay any tax due. However, you have until Apr 18 to file if you paid your 2018 estimated tax payments by Jan 17, 2018.
3/10/19			X		Employers:  Employees are required to report to you tips of $20.00 or more earned during February.
3/15/19			X	1095-C 1095-B	Applicable Large Employers provide Forms 1095-C to full  time employees; For all other providers of Minimum Essential Coverage, provide Forms 1095-B to responsible individuals.
3/15/19		X	S Corporations	1120S Sch. K-1 2553 7004	File Form 1120S for calendar year and pay any tax due.  Furnish a copy of Sch. K-1 to each shareholder.  File Form 2553 to elect S Corporation status beginning with calendar year 2018.  For automatic 6-month extension, file Form 7004 and deposit estimated tax.
3/15/19		X	Partnerships	1065 Sch. K-1 7004	File Form 1065 for the calendar year and furnish a copy of Sch. K-1 to each partner. File Form 7004 for extension (see Instructions).
3/15/19		X	Electing Large Partnerships	1065-B Sch. K-17004	File Form 1065-B calendar year return. Furnish Sch. K-1 to each partner.  File Form 7004 for extension (see instructions).
			X	730	File Form 730 and pay the tax on wagers accepted during February.
			X	2290	File Form 2290 and pay the tax for vehicles first used in February.
3/31/19			X	W-2 W-2G 1098 1099 8027	Electronically file Forms, W-2G, 1096, 1098, 1099 (except Forms 1099-MISC reporting non-employee compensation). 8027, 1094-C, 1095-C, 1094-B and 1095-B.

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April 2019

Date	Individual	Employer Payroll Taxes	Business Owners	IRS Forms	Description
		X			Deposit payroll tax for payments on Mar 29-31 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Apr 1-4 if the semiweekly deposit rule applies.
4/10/19		X			Employers:  Employees are required to report to you tips of $20 or more earned during March.
		X			Deposit payroll tax for payments on Apr 5-7 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Apr 8-11 if the semiweekly deposit rule applies.
			X		Employers: Deposit payroll tax for Mar. if the monthly deposit rule applies.
4/15/19			X	Sch. H with Form 1040	Household Employers: File Sch. H with Form 1040 if you paid $2,000.00 or more to a household employee.
4/15/19	X			1040 1040A1040EzForm 1040-ES	Individuals: File Forms.1040, 1040A or 1040EZ.  For automatic 6-month extension file form 4868 and deposit estimated tax. Pay the first installment of 2017 estimated tax – use Form 1040-ES.
4/15/19			C-Corporations	1120	File Form 1120 for calendar year and pay any tax due. For automatic 6-month extension, file Form 7004 and deposit estimated tax.
4/15/19			C-Corporations		Deposit the first installment of your 2017 estimated tax.
		X			Deposit payroll tax for Mar if the monthly deposit rule applies.
		X			Deposit payroll tax for payments on Apr 12-14 if the semiweekly deposit rule applies
		X			Deposit payroll tax for payments on Apr 15-18 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on April 19-21 if the semiweekly deposit rule applies
		X			Deposit payroll tax for payments on April 22-25 if the semiweekly deposit rule applies.

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May 2019

Date	Individual	Employer Payroll Taxes	Business Owners	IRS Forms	Description
		X		720	File Form 720 for the First Quarter.
		X		730	File Form 730 and pay the tax on wagers accepted during March.
		X		2290	File Form 2290 and pay the tax on vehicles first used in March.
			X		Deposit FUTA tax owed through Mar if more than $500.
			X	941	File form 941 for the first quarter of 2017 if you timely deposited all required payments.
		X			Deposit payroll tax for payments on Apr 26-28 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Apr 29-May 2 if the semiweekly deposit rule applies.
		X			Employers: Employees are required to report to you tips of $20 or more earned during April
		X		941	File Form 941 for the first quarter if you timely deposited all required payments.
		X			Deposit payroll tax for payments on May 3-5 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on May 6-9 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for Apr if the monthly deposit rule applies.
		X			Deposit payroll tax for payments on May 10-12 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on May 13-16 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on May 17-19 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on may 20-23 if the semiweekly deposit rule applies.
			X	730	File Form 730 and pay the tax on wagers accepted during April.
			X	2290	File Form 2290 and pay the tax for vehicles first used during April.

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June 2019

Date	Individual	Employer Payroll Taxes	Business Owners	IRS Forms	Description
		X			Deposit payroll tax for payments on May 24-26 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on May 27-30 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on May 31-Jun 2 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Jun 3-6 if semiweekly deposit rule applies.
		X			Employers:  Employees are required to report to you tips of $20 or more earned during May.
		X			Deposit payroll tax for payments on Jun 7-9 if the semiweekly deposit rule applies.
			Corporations		Deposit the second installment of 2017 estimated tax.
	X			Form 1040-ES	Individuals pay second installment of estimated tax for 2017.
	X			1040	Individuals living outside the U.S.  File Form 1040. For automatic 4 month extension file Form 4868 and deposit estimated tax.
		X			Deposit payroll tax for May if the monthly deposit rule applies.
		X			Deposit payroll tax for payments on Jun 10-13 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Jun 14-16 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Jun 17-20 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Jun 21-23 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Jun 24-27 if the semiweekly deposit rule applies.
		X		730	File Form 730 and pay the tax on wagers accepted during May.
		X		2290	File Form 2290 and pay the tax for vehicles first used during May.

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July 2019

Date	Individual	Employer Payroll Taxes	Business Owners	IRS Forms	Description
			X	11-C	File form 11-C to register and pay annual tax if you are in the business of taking wagers.
		X			Deposit payroll tax for payments on Jun 28-30 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Jul 1-4 if semiweekly deposit rule applies.
		X			Employees are required to report to you tips of $20 or more earned during June.
			X		Deposit payroll tax for payments on Jul 5-7 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Jul 8-11 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on July 12-14 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Jul 15-18 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Jul 19-21 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on July 22-25 if the semiweekly deposit rule applies.
		X		720	File Form 720 for the second quarter.
		X		730	File Form 730 and pay the tax on wages accepted during June.
		X		2290	File Form 2290 and pay the tax for vehicles first used during June.
		X		5500 5500-EZ	File Form 5500 or 5500-EZ for calendar year 2016 employee benefit plan.
		X		FUTA	Deposit FUTA owed through June if more than $500.
		X		941	File Form 941 for the second quarter.

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August 2019

Date	Individual	Employer Payroll Taxes	Business Owners	IRS Forms	Description
		X			Deposit payroll tax for payments on Jul 26-28 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Jul 29-Aug 1 if semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Aug 2-4 if the semiweekly deposit rule applies
			X	941	File Form 941 for the second quarter if you timely deposited all required payments.
			X		Employees are required to report to you tips of $20 or more earned during July.
		X			Deposit payroll tax for payments on Aug 5-8 if the semiweekly deposit rule applies
		X			Deposit payroll tax for Jul if the monthly deposit rule applies.
		X			Deposit payroll tax for payments on Aug 9-11 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Aug 12-15 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Aug 16-18 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Aug 19-22 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Aug 23-25 if the semiweekly deposit rule applies.
		X		730	File Form 730 and pay tax on wagers accepted during July.
		X		2290	File Form 2290 and pay the tax for vehicles first used during July.

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September 2019

Date	Individual	Employer Payroll Taxes	Business Owners	IRS Forms	Description
		X			Deposit payroll tax for payments on Aug 26-29 if the semiweekly deposit deposit rule applies.
		X			Deposit payroll tax for payments on Aug 30-Sept 1 if semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Sept 2-5 if the semiweekly deposit rule applies.
			X		Employees are required to report to you tips of $20 or more earned during July.
		X			Deposit payroll tax for payments on Sept 6-8 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for  August if the monthly deposit rule applies.
	X			1040-ES	Individuals:  Pay the third installment of your 2017 estimated tax – use Form 1040-ES.
			Partnerships	1065	Partnerships:  File Form 1065 if you timely requested a 5-month extension see Form 7004.
			Corporations	1120 or 1120S	File calendar year Form 1120 or 1120S if you timely requested a 6-month extension – see Form 7004.
			Corporations		Deposit the third installment of your 2015 estimated tax.
		X			Deposit payroll tax for payments on Sept 9-12 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Sept 13-15 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for Sept 16-19 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for Sept 20-22 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for Sept 23-26 if the semiweekly deposit rule applies.

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October 2019

Date	Individual	Employer Payroll Taxes	Business Owners	IRS Forms	Description
		X		730	File Form 730 and pay tax on wagers accepted during August.
		X		2290	File Form 2290 and pay the tax for vehicles first used during August.
		X			Deposit payroll tax for payments on Sep 27-29 if the semiweekly deposit rule applies
		X			Deposit payroll tax for payments on Sep 30-Oct 3 if the semiweekly deposit rule applies.
			X		Employers:  Employees are required to report to you tips of $20 or more earned during Sept
		X			Deposit payroll tax for payments on Oct 4-6 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Oct 7-10 if the semiweekly deposit rule applies.
			C-Corporations	1120	File calendar year Form 1120 if yu timely requested a 6-month extension (see instructions)
					Deposit payroll tax for Sep if the monthly deposit rule applies.
	X			1040 1040A 1040EZ	Individuals:  File Form 1040, 1040A or 1040EZ if you timely requested a 6-month extension.
		X			Deposit payroll tax for payments on Oct 11-13 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Oct 14-17 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for Oct 18-20 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for Oct 21-24 if the semiweekly deposit rule applies.
				720	File Form 720 for the third quarter.
				730	File Form 730 and pay tax on wagers accepted during September.
				2290	File Form 2290 and pay the tax for vehicles first used during September.
					File Form 941 for the third quarter.
					Deposit FUTA owed through Sep if more than $500.

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November 2019

Date	Individual	Employer Payroll Taxes	Business Owners	IRS Forms	Description
		X			Deposit payroll tax for payments on Oct 25-27 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Oct 28-31 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Nov 1-3 if the semiweekly deposit rule applies.
		X		941	File Form 941 for the third quarter if you timely deposited all required payments.
		X			Deposit payroll tax for payments on Nov 4-7 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for Oct if the monthly rule applies.
		X			Deposit payroll tax for payments on Nov 8-10  if the semiweekly deposit rule applies.
					Deposit payroll tax for payments on Nov 11-14 if the semiweekly deposit rule applies.
					Deposit payroll tax for payments on Nov 15-17 if the semiweekly deposit rule applies.
			X		Deposit payroll tax for payments on Nov 18-21 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Nov 22-24 if the semiweekly deposit rule applies.
		X		730	File Form 730 and pay tax on wagers accepted during October.
		X		2290	File Form 2290 and pay the tax for vehicles first used during October.

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December 2019

Date	Individual	Employer Payroll Taxes	Business Owners	IRS Forms	Description
		X			Deposit payroll tax for payments on Nov 25-28 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Nov 29-Dec 1 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Dec 2-5 if the semiweekly deposit rule applies.
			X		Employees are required to report to you tips of $20 or more earned during November.
			X		Deposit payroll tax for payments on Dec 5-8 if the semiweekly deposit rule applies.
					Deposit payroll tax for payments on Dec 6-8 if the semiweekly deposit rule applies.
		X	C-Corporations		Deposit the fourth installment of your 2017 estimated tax.
		X			Deposit payroll tax for Nov if the monthly deposit rule applies.
		X			Deposit payroll tax for payments on Dec 9-12 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Dec 13-15 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Dec 16-19 if the semiweekly deposit rule applies.
		X			Deposit payroll tax for payments on Dec 20-22 if the semiweekly deposit rule applies.
					Deposit payroll tax for payments on Dec 23-26 if the semiweekly deposit rule applies.

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Record Retention Guide

We have compiled a list of the most common tax and financial records that a business or an individual may need to keep and guidelines for how long the records should be retained.

The information contained in this site is of a general nature and may not be applicable to you. Please call our office for specific guidance regarding your situation.

Businesses

Keep One Year

• Bank reconciliations
• Correspondence with customers or vendors
• Duplicate deposit slips
• Purchase orders (except purchasing deparment copies)
• Receiving sheets
• Requisitions
• Stenographer’s notebooks
• Stockroom withdrawal forms

Keep Three Years

• General correspondence
• Employee personnel records (after termination)
• Employment applications
• Expired insurance policies
• Internal audit reports
• Internal reports
• Petty cash vouchers
• Physical inventory tags
• Savings bond registration records of employees

Keep Seven Years

• Accident reports and claims
• Accounts payable ledgers and schedules
• Accounts receivable ledgers and schedules
• Cancelled checks
• Expired contracts and leases
• Expense analysis and expense distribution schedules
• Inventories of products, materials and supplies
• Invoices to customers
• Notes receivable ledgers and schedules
• Expired option records
• Payroll records and summaries, including payments to pensioners
• Plant cost ledgers
• Purchasing department copies of purchase orders
• Sales records
• Cancelled stock and bond certificates
• Subsidiary ledgers
• Time books
• Voucher register and schedules
• Voucher for payments to vendors, employees, etc.

Keep Permanently

• Audit reports of accountants
• Cash books, charts of accounts
• Cancelled checks for important payments
• Contracts and leases still in effect
• Correspondence on legal and other important matters
• Deeds
• Mortgage and bills of sale
• Depreciation schedules
• Financial statements (end-of-year)
• General ledgers (and end-of-year trial balances)
• Insurance records, current accident reports, claims, policies
• Journals
• Minute books of directors and stockholders
• Property appraisals by outside appraisers
• Property records
• Tax returns and worksheets, revenue agents’ reports and other documents relating to determination of income tax liability
• Trademark registrations

 

Individuals

Keep One Year

• While it’s important to keep year-end mutual fund and IRA contribution statements forever, you don’t have to save monthly and quarterly statements once the year-end statement has arrived.

Keep Three Years

• Credit Card Statements
• Medical Bills (in case of insurance disputes)
• Utility Records
• Expired Insurance Policies

Keep Six Years

• Supporting Documents For Tax Returns
• Accident Reports and Claims
• Medical Bills (if tax-related)
• Property Records / Improvement Receipts
• Sales Receipts
• Wage Garnishments
• Other Tax-Related Bills

Keep Permanently

• CPA Audit Reports
• Legal Records
• Important Correspondence
• Income Tax Returns
• Income Tax Payment Checks
• Investment Trade Confirmations
• Retirement and Pension Records

Special Circumstances

• Car Records (keep until the car is sold)
• Credit Card Receipts (keep until verified on your statement)
• Insurance Policies (keep for the life of the policy)
• Mortgages / Deeds / Leases (keep 6 years beyond the agreement)
• Pay Stubs (keep until reconciled with your W-2)
• Property Records / improvement receipts (keep until property sold)
• Sales Receipts (keep for life of the warranty)
• Stock and Bond Records (keep for 6 years beyond selling)
• Warranties and Instructions (keep for the life of the product)
• Other Bills (keep until payment is verified on the next bill)
• Depreciation Schedules and Other Capital Asset Records (keep for 3 years after the tax life of the asset)

 

We have compiled this resource center to provide you with tools and resources to complement our tax services.  Here you can track your tax refund, review the tax dead lines, or reference the IRS site.

 

Tax Due Dates

• Tax due Dates – Some of the common Federal tax due dates listed by month.

 

Track Your Tax Refund

• Track your Federal Refund

 

 Download Tax Forms and Publications

• View and download forms or publications from the IRS

 

Record Retention Guide

 View record retention guides for businesses and individuals

 

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Contact us for a FREE Initial Consultation

Email us at laurie850@bellsouth.net or call 850-932-3531 and

ask for Laurie to discuss your business needs.

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Laurie Lukers Accounting & Tax Service, Inc.
415 Surrey Drive
Gulf Breeze FL 32561
850-932-3531

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You can access and pay federal payroll taxes by clicking here.

You can access the Florida sales tax site by clicking here.

The Florida Division of Corporations website can be accessed by clicking here.