Abstract:
This calendar notes important tax deadlines for the second quarter of
2024.
Tax Calendar
April 15
– Individuals must file (or extend) their 2023 personal returns and pay any tax
due.
·
Individuals,
trusts and calendar-year corporations must pay first-quarter estimated taxes.
·
Individuals
must file a 2023 gift tax return or file for an extension and pay any gift tax
due.
·
Calendar-year
trusts and estates must file 2023 returns or file for an extension.
·
Calendar-year
corporations must file a 2023 income tax return or file for an extension and
pay any tax due.
·
Individuals
must file FinCEN Form 114 (“Report of Foreign Bank and Financial Accounts”), if
required, but an automatic extension to October 15 applies.
·
Individuals must make contributions to IRAs for
2023. SEP and profit-sharing plan contributions are also due if the return isn’t
being extended.
April 30
– Employers must file Form 941 for the first quarter (May 10 if all taxes are
deposited in full and on time). Also,
employers must deposit FUTA taxes owed through March if the liability is more
than $500.
May 15
– Calendar-year exempt organizations must file (or extend) their 2023 Forms
990, 990-EZ or 990-PF returns.
June 17
– Individuals, calendar-year corporations, estates and trusts must pay second-quarter
2024 estimated taxes.
© 2024