Small Business Taxes & ManagementTM--Copyright 2018, A/N Group, Inc.
Please Note--
December 1, 2018
NE Property Personalty deliquent NH Property Pay town collector; contractors NJ Property Appeal assessments WA Property Penalty for late payment startsDecember 5, 2018
VA Property Pay local treasurerDecember 10, 2018
IA Sales & Use Semi-monthly deposit dueDecember 15, 2018
AK Corporate Inc/Franchise Form 6240 corporate estimated tax due for the 4th quarter AL Employment Form A-6 monthly depositors withheld income taxes for November AL Corporate Inc/Franchise Form BIT-V corporate estimated tax 4th installment due AL Passp-Through Income Form PTE-V pass-through entity estimated tax 4th installment AR Employment Form AR941M monthly depositors withheld income taxes for November AR Corporate Inc/Franchise Form AR1100CT extended corporate income tax return AR Corporate Inc/Franchise Form AR1100ESCT corporate estimated tax 4th installment due AZ Employment Form A1-WP monthly depositors withheld income taxes for November AZ Corporate Inc/Franchise Form 120ES corporate estimated tax 4th installment due AZ Property Various CA Employment Form DE 88/DE 88All monthly depositors withheld income taxes for November CA Corporate Inc/Franchise Form 100-ES corporate estimated tax 4th installment due CA Pass-Through Income Form 592-A Foreign partners quarterly withholding CO Employment Form DR 1094/1107 monthly depositors withheld income taxes for November CO Corporate Inc/Franchise Form 112-EP corporate estimated tax 4th installment due CT Employment Electronic Deposit monthly depositors withheld income taxes for November CT Corporate Inc/Franchise Form CT-1120 ESD corporate estimated tax 4th installment due DC Corporate Inc/Franchise Form D-20ES corporate estimated tax 4th installment due DC Pass-Through Income Form D-30ES unincorporated business estimated tax 4th installment due DE Employment Form W1 monthly depositors withheld income taxes for November DE Corporate Inc/Franchise Form 1100-T-4 corporate estimated tax 4th installment due DE Pass-Through Income Form 1100-P-4 corporation estimated tax 4th installment due GA Employment Form GA-V monthly depositors withheld income taxes for November GA Corporate Inc/Franchise Form 602ES corporate estimated tax 4th installment due HI Employment Form HW-14 monthly depositors withheld income taxes for November IA Employment Electronic filing monthly depositors withheld income taxes for November ID Corporate Inc/Franchise Form 41ES corporate estimated tax 4th installment due ID Pass-Through Income Form 41ES S Corporation estimated tax 4th installment due IL Employment Form IL-501 monthly depositors withheld income taxes for November IL Corporate Inc/Franchise Form IL-1120-ES corporate estimated tax 4th installment due KS Employment Form KW-5 monthly depositors withheld income taxes for November KS Corporate Inc/Franchise Form K-120ES corporate estimated tax 4th installment due KY Employment Form K-1 monthly depositors withheld income taxes for November KY Corporate Inc/Franchise Form 720-ES corporate estimated tax 3rd installment due KY Pass-Through Income Form 740NP-WH-ES quarterly estimated payment nonresident income LA Corporate Inc/Franchise Form CIFT-620ES corporate estimated tax 4th installment due LA Corporate Inc/Franchise Form CIFT-620 extended corporate income tax return MA Employment Form M-941 monthly depositors withheld income taxes for November MA Corporate Inc/Franchise Form 355-ES corporate estimated tax 4th installment due MA Pass-Through Income Form 355-ES S Corporation estimated tax 4th installment due MA Property Apply to local assessor for exemption MD Employment Form MW-506 monthly depositors withheld income taxes for November MD Corporate Inc/Franchise Form 500D corporate estimated tax 4th installment due MD Pass-Through Income Form 510D S Corporation estimated tax nonresident shareholders 4th installment due ME Corporate Inc/Franchise Form 1120ES-ME corporate estimated tax 4th installment due ME Sales & Use E-File monthly filers sales and use tax for November MN Employment Form MW-5 monthly depositors withheld income taxes for November MN Corporate Inc/Franchise Form M18 corporate estimated tax 4th installment due MN Property Homestead refund claimants classification date MO Employment Form MO-941 monthly depositors withheld income taxes for November MO Corporate Inc/Franchise Form MO-1120ES corporate estimated tax 4th installment due MS Employment Form 89-105 nonthly depositors withheld income taxes for November MS Corporate Inc/Franchise Form 83-300 corporate estimated tax 4th installment due MS Pass-Through Income Form 84-300 estimated composite tax nonresident owners 4th installment MT Employment Form MW-1 monthly depositors withheld income taxes for November MT Corporate Inc/Franchise Form CT corporate estimated tax 4th installment due NC Employment Form NC-5 monthly depositors withheld income taxes for November NC Corporate Inc/Franchise Form CD-429 corporate estimated tax 4th installment due NE Employment Form 501N monthly depositors withheld income taxes for November NE Corporate Inc/Franchise Form 1120N-ES corporate estimated tax 4th installment due NH Corporate Inc/Franchise Form NH-1120-ES Business Profits estimated tax 4th installment due NH Individual Income Form NH-1040-ES Individual Business Profits (sole proprietorship) estimated tax 4th installment NH Fiduciary Form NH-1041-ES fiduciary estimated tax 4th installment due NH Partnership Form NH-1065-ES partnership business profits estimated tax 4th installment NH Pass-Through Income Form NH-ES-WS partnership estimated tax 4th installment NJ Employment Form NJ-500 monthly depositors withheld income taxes for November NJ Corporate Inc/Franchise Form CBT-150 corporate estimated tax 4th installment due NJ Pass-Through Income Form CBT-150 S Corporation estimated tax 4th installment due NM Corporate Inc/Franchise Form CIT-ES corporate estimated tax 4th installment due NM Pass-Through Income Form S-Corp-ES S corporation estimated tax 4th installment NY Corporate Inc/Franchise Form CT-400 corporate estimated tax 4th installment due (also NYC) NY Corporate Inc/Franchise Form CT-3 Extended Corporated Franchise Tax Return (if additional 3-month extension) OH Employment Form IT-501 monthly depositors withheld income taxes for November OH Employment Form SD 101 monthly depositors withheld income taxes for November OK Corporate Inc/Franchise Form 512 extended corporate income tax return OR Employment Form OTC monthly depositors withheld income taxes for November OR Corporate Inc/Franchise Form 20-V corporate estimated tax 4th installment due OR Pass-Through Income Form OC-V estimated composite tax nonresident fiscal/corporate owners OR Pass-Through Income Form TPV-19 estimated withholding taxnonresident fiscal/corporate owners PA Employment Form PA-501 monthly depositors withheld income taxes for November PA Corporate Inc/Franchise Form REV-857 corporate estimated tax 4th installment due PA Capital Franchise Capital franchise and stock report and estimated tax installment RI Corporate Inc/Franchise Form RI-1120ES corporate estimated tax 4th installment SC Employment Form WH-1601 monthly depositors withheld income taxes for November SC Corporate Inc/Franchise Form SC1120-CDP corporate estimated tax 2nd installment due UT Corporate Inc/Franchise Form TC-559 corporate estimated tax 4th installment due UT Pass-Through Income Form TC-559 RIC estimated tax 4th installment due VA Corporate Inc/Franchise Form 500ES corporate estimated tax 4th installment due VT Corporate Inc/Franchise Form CO-414 corporate estimated tax 4th installment due WI Corporate Inc/Franchise Form Corp ES corporate estimated tax 4th installment due WI Pass-Through Income Form Corp ES S Corporation estimated tax 4th installment due WI Pass-Through Income Form PW-ES Quarterly estimated payment nonresident withholding WV Corporate Inc/Franchise Form WV/CNF-120ES corporate income/franchise estimated tax 4th installment due WV Employment Form WV/IT-101V monthly depositors withheld income taxesDecember 20, 2018
AL Sales & Use Form 2100 monthly filers sales and use tax for November AL Sales & Use Form 2105 Monthly filers estimated sales and use tax due for December AR Sales & Use Form ET-1 monthly filers sales and use tax for November AZ Sales & Use Form TPT-EZ, TPT-2 monthly filers sales and use tax for November CO Sales & Use Form DR-100 monthly filers sales and use tax for November CT Sales & Use Form S-114 monthly filers sales and use tax for November DC Employment Form FR-900P monthly depositors withheld income taxes for November DC Sales & Use Form FR-800M monthly filers sales and use tax for November FL Sales & Use Form DR-15 monthly filers sales and use tax for November GA Sales & Use Form ST-3 monthly filers sales and use tax for November GA Property Pay state and county taxes HI Sales & Use Form G-45 monthly filers excise and use tax for November IA Sales & Use Form 32-022 monthly deposit sales and use for November ID Employment Form 910 monthly depositors withheld income taxes for November ID Sales & Use Form 850 monthly filers sales and use tax for November ID Property Pay various IL Sales & Use Form ST-1 monthly filers sales and use tax for November IN Employment Form WH-1 monthly depositors avg withholding greater than $1K withheld income taxes for November IN Sales & Use Form ST-103 monthly filers avg monthly sales and use tax liability of $1K or more sales and use tax for November IN Corporate Inc/Franchise Form E-6/IT-6 corporate estimated tax 4th installment due KS Property Pay first half to Cty KY Sales & Use Form 51A102 monthly filers sales and use tax for November LA Sales & Use Form R-1029 monthly filers sales and use tax for November MA Sales & Use Form ST-9; STS-M; or ST-MAB-4; monthly filers sales and use tax for November MD Sales & Use Form SUT-202 monthly filers sales and use tax for November MI Employment Form 5080 monthly depositors withheld income taxes for November MI Sales & Use Form 5080 monthly filers sales and use tax for November MI Corporate Inc/Franchise Form 160 estimated business tax MN Sales & Use E-file monthly filers sales and use tax for November MO Sales & Use Form 53-1 monthly filers sales tax for November MO Sales & Use Form 53U-1 monthly filers use tax for November MS Sales & Use Form 72-010 monthly filers sales tax for November MS Sales & Use Form 72-110 monthly filers use tax for November NC Sales & Use Form E-500 monthly filers sales and use tax for November NE Sales & Use Form 10 monthly filers sales and use tax for November NJ Sales & Use Form ST-51 monthly filers sales and use tax for November NY Sales & Use Form ST-810 part-quarterly filers sales and use tax for 4th quarter NY Sales & Use Form ST-100 quarterly filers sales and use tax for 4th quarter OK Employment Form WTH10001 monthly depositors withheld income taxes for November OK Sales & Use Form STS20002 SVU20005 monthly filers sales and use tax for November OK Sales & Use Form STS20002 SVU20005 semi-monthly filers sales and use tax for November PA Sales & Use Form PA-3 monthly filers sales and use tax for November RI Employment Form 941-M-RI monthly depositors withheld income taxes for November RI Sales & Use Form T-204M monthly filers sales and use tax collected in November SC Sales & Use Form ST-3/ST-389 monthly filers sales and use tax for November SD Sales & Use Form RV11STRTN monthly filers sales and use tax for November TN Sales & Use Form SLS 450 monthly filers sales and use tax for November TX Sales & Use Form 01-114/01-117 monthly filers sales and use tax for November VA Sales & Use Form ST-8 monthly filers use tax for November VA Sales & Use Form ST-9 monthly filers sales tax for November WI Sales & Use Form ST-12 monthly filers owing over $3600 per quarter sales and use tax for November WV Sales & Use Form WV CST-200 CU monthly filers sales tax for NovemberDecember 23, 2018
OH Sales & Use Form UST-1 monthly filers sales tax for November OH Sales & Use Form UUT-1 monthly filers use tax for November SD Sales & Use Form RV11STRTN monthly electronic sales and use tax for NovemberDecember 26, 2018
IA Sales & Use E-File Semi-monthly deposit first half December KS Sales & Use Form ST-16/CT-9U monthly filers sales for November KS Sales & Use Form ST-36 monthly prepaid filers sales and use tax for December KY Sales & Use Form 51A103 monthly prepaid filers sales and use tax for December NM Employment Form CRS-1 monthly depositors withheld income taxes for November NM Sales & Use Form CRS-1 monthly filers gross receipts (sales) and use tax for in November VA Employment Form VA-5 deposit withheld income taxes for November VT Employment Form WH-430 monthly depositors withheld income taxes for November VT Sales & Use Form SU-451 monthly filers sales and use tax for November WA Business/Occ/Privilege Form CETR/B&O monthly filers activities for business and occupation tax for November WA Sales & Use E-File monthly filers sales and use tax for NovemberDecember 30, 2018
AZ Sales & Use Form TPT-EZ, TPT-2 monthly filers sales and use tax for November IN Employment Form WH-1 monthly depositors with avg. withholding of $1K or less withheld income taxes for November IN Sales & Use Form ST-103 monthly filers with avg. monthly liability of less than $1K sales and use tax for November OH Property VariousDecember 31, 2018
AK Corporate Name Renewal of corporation registered name AL Property Various CA Sales & Use Form BOE-401A monthly filers sales and use tax for November CA Property Personal property statement to county assessor CT Sales & Use Form OS-114 monthly filers sales and use tax for November CT Corp Business Lien attaches DE Property Elderly file for homestead exemption FL Annual Report Limited partnerships FL Corporate Inc/Franchise Form F-1120ES corporate estimated tax 4th installment HI Property Deadline for filing for exemption IA Sales & Use Form 32-022 monthly filers sales and use tax for November IA Corporate Inc/Franchise Form 1120ES Estimated tax 4th installment IA Corporate Inc/Franchise Form IA FRAN ES Franchise estimated tax 4th installment IL Property Deadline for seniors and disabled to claim relief for past year KY Property Payment due LA Employment Form L-1V monthly depositors withheld taxes for November LA Property Property, various MA Sales Manufacturers reapply as manufacturers for specified changes MI Corporate Inc/Franchise Form 4567 Michigan Business Tax Return MI Pass-Through Income Form 4891 Extended Corporate Income Tax Return MI Property Assessment date; liens attach MO Property Various cities; various taxes MO License Merchants and manufacturers license ND Sales & Use Form ST monthly filers sales and use tax for November NE Property Various NJ Property Seniors, disabled, apply for homestead deduction NV Sales & Use Form TXR-01.01 monthly filers sales and use tax for November OH Property Valuation date for business tangible personalty; intangible dealers OK Property Pay first half to avoid penalty; notice of appeal RI Property Assessment date SC Property Assessment and lien date TX Property Last day for prepayment discount UT Employment Form TC-941PC monthly depositors withheld income taxes for November UT Sales & Use Form TC-62 monthly filers sales and use tax for November UT Property Payment date WI Employment Form WT-6 monthly depositors withheld income taxes for November WI Sales & Use Form ST-12 monthly filers sales and use tax for November WY Sales & Use Form 41 monthly filers sales and use tax for November WY Property Last day to pay entire tax to void penalty if first half unpaid
Copyright 2018 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. Articles in this publication are not intended to be used, and cannot be used, for the purpose of avoiding accuracy-related penalties that may be imposed on a taxpayer. The information is not necessarily a complete summary of all materials on the subject. Copyright is not claimed on material from U.S. Government sources.--ISSN 1089-1536
--Last Update 11/28/18