Business & Other Entities Corporate Tax Returns: Corporations (Form 1120/1120S) March 15th or the 15th day of the third month following the fiscal year end Corporate Estimates: 1st Quarter - April 15th 2nd Quarter - June 15th 3rd Quarter - September 15th 4th Quarter - January 15th Payroll Tax Reports: 1st Quarter - April 31st 2nd Quarter - July 31st 3rd Quarter - October 31st 4th Quarter - January 31st Other Entity Tax Returns:       Partnerships & LLC's (Form 1065) April 15th or the 15th day of the fourth month following the fiscal year end Trusts/Fiduciary (Form 1041/1041A/5227) April 15th Non Profits (Form 990) May 15th or the 15th day of the fifth month following the fiscal year end Retirement Plans (Form 5500) July 31st or the last day of the seventh month following the fiscal year end

Individual   Tax Returns: Individual (Form 1040) April 15th Individual Estimates: 1st Quarter - April 15th 2nd Quarter - June 15th 3rd Quarter - September 15th 4th Quarter - January 15th IRA Contributions - April 15th of the following year (example: a contribution deductible for tax year 2010 must be made by April 15, 2011)  Distributions - If you are 70 1/2 year old or older and have an IRA, you are required to take distributions each year.  Call us if you need more information.  Failure to take a required distribution subjects one to a fifty percent (50%) penalty.