Small Business Taxes & Management

To Do List -- States

June, 2017

 

Small Business Taxes & ManagementTM--Copyright 2017, A/N Group, Inc.

 

Please Note--

 

June 1, 2017

CO  Property                  Protest of realty valuation

DC  Property                  Homeowners income producing property submit form

DE  Franchise                 1st tentative tax installment
DE  Escheat                   Deliver abandoned property to State Escheator

IA  Property                  Elderly, disabled, low income, file claim for credit for property taxes

MA  Annual Report             Association or trust with transferable shares

NJ  Property                  Various

NV  Property                  File claim for farm or open space use

NY  Property                  Taxable status date for various counties

PA  Property                  Various

TN  Business/Occ/Priv         PRO 404 Professional privilege tax return; professional athletes

UT  Property                  Apply for assessment correction

WA  Property                  3% penalty for late payment applies

June 10, 2017

IA  Sales & Use               Semi-Monthly deposit for last half of May

June 15, 2017

AK  Corp/Income/Franchise     Form 6240 corporate estimated tax 2nd quarter

AL  Employment                Form A-6 monthly depositors withheld income taxes May
AL  Corp/Income/Franchise     Form BIT-V corporate estimated tax 2nd installment 
AL  Individual Income         Form 40-ES individual estimated tax 2nd installment 
AL  Pass-Through Income       Form PTE-V pass-through estimated tax 2nd installment

AR  Employment                Form AR941M monthly depositors withheld income taxes May
AR  Corporate Inc/Franchise   Form AR1100ESCT corporate estimated tax 2nd installment 
AR  Individual Income         Form AR1000ES individual estimated tax 2nd installment
AR  Fiduciary Income          Form ART1002ES fiduciary estimated tax 2nd installment
AR  Pass-Through Income       Form AR1000CRES estimated composite tax nonresident owners 2nd installment 

AZ  Employment                Form A1-WP for monthly depositors withheld income taxes May
AZ  Corp/Inc/Franchise        Form 120ES Corporate estimated tax 2nd installment
AZ  Individual Income         Form 140ES individual estimated tax 2nd installment 

CA  Employment                Form DE 88/DE 88ALL monthly depositors withheld income taxes May
CA  Corporate Inc/Franchise   Form 100-ES corporate estimated tax 2nd installment 
CA  Individual Income         Form 540-ES individual estimated tax 2nd installment 
CA  Fiduciary Income          Form 541-ES fiduciary estimated tax 2nd installment
CA  Pass-Through Income       Form 540-ES estimated composite tax nonresident owners 2nd installment
CA  Pass-Through Income       Form 592; 592-V quarterly withholding tax nonresident owners 2nd installment
CA  Pass-Through Income       Form 592-A annual withholding tax foreign nonresident owners 2nd instllmnt
CA  Pass-Through Income       Form 592-F quarterly withholding tax foreign partners
CA  Pass-Through Income       Form 3536 estimated limited liability company fee 

CO  Employment                Form DR 1094/DR 1107 monthly depositors withheld income taxes May
CO  Corporate Inc/Franchise   Form 112 EP corporate estimated tax 2nd installment 
CO  Individual Income         Form 104 EP individual estimated tax 2nd installment
CO  Pass-Through Income       Form 106 EP estimated composite tax nonresident partners 2nd installment
CO  Property                  Last half realty, personalty taxes due
 
CT  Employment                Electronic Deposit monthly depositors withheld income taxes May
CT  Corporate Inc/Franchise   Form CT-1120 ESB corporate estimated tax 2nd installment 
CT  Individual Income         Form CT-1040 ES individual estimated tax 2nd installment
CT  Fiduciary                 Form CT-1041 ES fiduciary estimated tax 2nd installment 
 
DC  Corporate Inc/Franchise   Form D-20ES corporate estimated tax 2nd installment
DC  Individual Income         Form D-40ES individual estimated tax 2nd installment
DC  Fiduciary                 Form D-41ES individual estimated tax 2nd installment
DC  Pass-Through Income       Form D-30ES unincorporated business estimated tax 2nd installment
DC  LLC                       File two-year annual report

DE  Employment                Form W1 monthly depositors; withheld income taxes for May
DE  Corporate Inc/Franchise   Form 1100-T-2 Corporate estimated tax 2nd installment 
DE  Individual Income         Form 200-ES individual estimated tax 2nd installment
DE  Fiduciary Income          Form 400-ES fiduciary estimated tax 2nd installment 
DE  Pass-Through Income       Form 1100-P-2 S Corporation estimated tax 2nd installment

GA  Employment                Form GA-V monthly depositors; deposit withheld income taxes for May
GA  Corporate Inc/Franchise   Form 602ES corporate estimated tax 2nd installment
GA  Individual Income         Form 500-ES individual estimated tax 2nd installment
GA  Fiduciary Income          Form 500-ES fiduciary estimated tax 2nd installment
GA  Pass-Through Income       Form CR-ES composite estimated tax nonresident owners (electronic) 

HI  Employment                Form HW-14 monthly depositors; withheld taxes for May

IA  Employment                Electronic filing; monthly depositors; withheld taxes for May

ID  Corporate Inc/Franchise   Form 41ES corporate estimated tax 2nd installment
ID  Pass-Through Income       Form 41ES S Corporation estimated tax 2nd installment

IL  Employment                Form IL-501 monthly depositors withheld income taxes for May
IL  Corporate Inc/Franchise   Form IL-1120-ES corporate estimated tax 2nd installment 
IL  Individual Income         Form IL-1040-ES individual estimated tax 2nd installment

IN  Individual Income         Form ES-40 individual estimated tax 2nd installment
IN  Individual Income         Form IT-40 extended Individual Income Tax Return  
 
KS  Employment                Form KW-5 monthly depositors withheld income taxes for May
KS  Corporate Inc/Franchise   Form K-120ES corporate estimated tax 2nd installment
KS  Individual Income         Form K-40ES individual estimated tax 2nd installment
KS  Franchise                 Nonprofit corporations file annual report; pay Secretary of State

KY  Employment                Form K-1 monthly depositors withheld income taxes for May
KY  Corporate Inc/Franchise   Form 720-ES corporate estimated tax 1st installment 
KY  Individual Income         Form 740-ES individual estimated tax 2nd installment
KS  Pass-Through Income       Form 740NP-WH-ES estimated withholding/composite tax nonresident individuals/corporate owners

LA  Corporate Inc/Franchise   Form CIFT-620ES corporate estimated tax 2nd installment
LA  Individual Income         Form IT-540ES individual estimated tax 2nd installment

MA  Employment                Form M-941 monthly depositors withheld income taxes for May
MA  Corporate Inc/Franchise   Form 355-ES corporate estimated tax 2nd installment
MA  Individual Income         Form 1-ES individual estimated tax 2nd installment
MA  Fiduciary Income          Form 2-ES fiduciary estimated tax 2nd installment
MA  Pass-Through Income       WebFile estimated composite tax nonresident owners 2nd installment

MD  Employment                Form MW-506 monthly depositors withheld income taxes for May
MD  Corporate Inc/Franchise   Form 500D corporate estimated tax 2nd installment
MD  Individual Income         Form 502D individual estimated tax 2nd installment
MD  Fiduciary                 Form 504D fiduciary estimted tax 2nd installment 
MD  Pass-Through Income       Form 510D partnerships, S corporations non-resident est. tax 2nd install

ME  Sales & Use               I-File for monthly filers
ME  Corporate Inc/Franchise   Form 1120ES-ME corporate estimated tax  2nd installment
ME  Individual Income         Form 1040ES-ME individual estimated tax  2nd installment 
ME  Fiduciary Income          Form 1041ES-ME fiduciary estimated tax  2nd installment
ME  Pass-Through Income       Form 1040ES-ME estimated composite tax nonresident owners 2nd installment

MI  Individual Income         Form MI-1040ES individual estimated tax 2nd installment
MI  Fiduciary Income          Form MI-1041ES fiduciary estimated tax 2nd installment

MN  Employment                Form MW-5 monthly depositors withheld income taxes for May
MN  Corporate Inc/Franchise   Form M18 corporate estimated tax  2nd installment
MN  Individual Income         Form M14 individual estimated tax 2nd installment
MN  Pass-Through Income       Form M71 estimated composite/withholding nonresident partners estimated tax
MN  Pass-Through Income       Form M72 S Corporation composite/withholding nonresident shareholders estimated tax
MN  Fiduciary Income          Form M70 fiduciary estimated tax 2nd installment

MO  Employment                Form MO-941 monthly depositors withheld income taxes for May
MO  Corporate Inc/Franchise   Form MO-1120ES corporate estimated tax 2nd installment due
MO  Individual Income         Form MO-1040ES individual estimated tax 2nd installment

MS  Employment                Form 89-105 monthly depositors withheld income taxes for May
MS  Corporate Inc/Franchise   Form 83-300 corporate estimated tax 2nd installment
MS  Individual Income         Form 80-106 individual estimated tax 2nd installment
MS  Pass-Through Income       Form 84-300 composite tax nonresident owners 2nd installment

MT  Employment                Form MW-1 monthly depositors withheld income taxes for May
MT  Corporate Inc/Franchise   Form CT corporate estimated tax 2nd installment
MT  Individual Income         Form IT individual estimated tax 2nd installment
MT  Fiduciary Income          Form IT fiduciary estimated tax 2nd installment
MT  Pass-Through Income       Fomr PR composite estimated tax nonresident partners 2nd installment
MT  Pass-Through Income       Form SB composite estimated tax nonresident shareholders 2nd installment

NC  Employment                Form NC-5 monthly depositors withheld income taxes for May
NC  Corporate Inc/Franchise   Form CD-429 corporate estimated tax 2nd installment
NC  Individual Income         Form NC-40 individual estimated tax 2nd installment 
NC  Individual Income         Form D-400 individual income tax return for non-resident aliens

ND  Corporate Inc/Franchise   Form 40-ES corporate estimated tax 2nd installment
ND  Individual Income         Form ND-1ES individual estimated tax 2nd installment  
ND  Fiduciary Income          Form 38-ES fiduciary estimated tax 2nd installment 

NE  Employment                Form 501N monthly depositors withheld income taxes for May
NE  Corporate Inc/Franchise   Form 1120N-ES corporate estimated tax 2nd installment 
NE  Individual Income         Form 1040N-ES individual estimated tax 2nd installment 

NH  Corporate Inc/Franchise   Form NH-BET-ES Business Enterprise estimated tax 2nd installment 
NH  Corporate Inc/Franchise   Form NH-1120-ES Business Profits estimated tax 2nd installment  
NH  Individual Income         Form NH-1040-ES individual Business Profits (proprietorship) est tax 2nd installment
NH  Individual Income         Form NH-1040N-ES individual estimated tax 2nd installment
NH  Individual Income         Form DP-10-ES individual Interest & Dividends est. tax 2nd installment 
NH  Pass-Through Income       Form NH-1065-ES partnership estimated tax 2nd installment
NH  Fiduciary Income          Form NH-1041-ES fiduciary estimated tax 2nd installment

NJ  Employment                Form NJ-500 monthly depositors withheld income taxes for May
NJ  Corporate Inc/Franchise   Form CBT-150 corporate estimated tax 2nd installment
NJ  Individual Income         Form NJ-1040-ES individual estimated tax 2nd installment 
NJ  Pass-Through Income       Form CBT-150 S Corporation estimated tax 2nd installment 
NJ  Fiduciary Income          Form NJ-1040-ES Fiduciary estimated tax 2nd installment
NJ  Pass-Through Income       Form NJ-1040-ES Composite and withholding nonresident owners estimated tax 2nd installment 

NM  Corporate Inc/Franchise   Form CIT-ES corporate estimated tax 2nd installment
NM  Corporate Inc/Franchise   Form CIT-1 extended corporation income tax return (60 day extension)
NM  Individual Income         Form PIT-ES individual estimated tax 2nd installment
NM  Individual Income         Form PIT-1 extended (60 day) individual income tax return
NM  Fiduciary Income          Form FID-ES fiduciary estimated tax 2nd installment
NM  Fiduciary Income          Form FID-1 extended fiduciary return
NM  Pass-Through Income       Form PTE Pass-through information return for 60-day extension
NM  Pass-Through Income       Form S-Corp-ES S corporation estimated tax

NV  Property                  Last day to apply for exemption

NY  Corporate Inc/Franchise   Form CT-400/400-MN corporate estimated tax 2nd installment
NY  Individual Income         Form IT-2105 individual estimated tax 2nd installment
NY  Fiduciary Income          Form IT-2106 fiduciary estimated tax 2nd installment
NY  Pass-Through Income       Form CT-2658 partnership est. tax payment; nonresident corporate partnrs 2nd install
NY  Pass-Through Income       Form IT-2658 partnership and S Corp. est. tax nonresident ind. shrholdrs prtnrs 2nd install
NY  Pass-Through Income       Form IT-2105 group estimated tax nonresident owners 2nd installment

OH  Employment                Form IT-501 monthly depositors withheld income taxes for May
OH  Employment                Form SD-101 monthly depositors withheld income taxes for May
OH  Individual Income         Form IT-1040 ES individual estimated tax 2nd installment
OH  Fiduciary Income          Form IT-1041 ES fiduciary estimated tax 2nd installment
OH  Pass-Through              Form IT-4708ES composite estimated tax 2nd installment

OK  Corporate Inc/Franchise   Form OW-8-ESC corporate estimated tax 2nd installment
OK  Individual Income         Form OW-8-ES individual estimated tax 2nd installment

OR  Employment                Form OTC monthly depositors withheld income taxes for May
OR  Corporate Inc/Franchise   Form 20-V corporate estimated tax 2nd installment
OR  Individual Income         Form 40ESV individual estimated tax 2nd installment
OR  Pass-Through Income       Form TPV-19 estimated withholding tax nonresident owners 2nd installment
OR  Pass-Through Income       Form OC-V estimated composite tax nonresident owners 2nd installment

PA  Employment                Form PA-501 monthly depositors withheld income taxes for May
PA  Corporate Inc/Franchise   Form REV-857 corporate estimated tax 2nd installment
PA  Individual Income         Form PA-40ES individual estimated tax 2nd installment
PA  Fiduciary Income          Form PA-40ES fiduciary estimated tax Fiduciary 2nd installment

RI  Corporate Inc/Franchise   Form RI-1120ES corporate estimated tax 2nd installment 
RI  Individual Income         Form RI-1040ES individual estimated tax 2nd installment
RI  Fiduciary Income          Form RI-1041ES fiduciary estimated tax 2nd installment
RI  Pass-Through Income       Form RI-1040C-ES estimated composite tax nonresident owners 2nd installment
RI  Pass-Through Income       Form RI-1096PT-ES estimated withholding tax nonresident owners 2nd installment 

SC  Employment                Form WH-1601 monthly depositors withheld income taxes for May
SC  Corporate Inc/Franchise   Form SC1120-CDP corporate estimated tax 2nd installment 
SC  Individual Income         Form SC1040ES individual estimated tax 2nd installment
SC  Fiduciary Income          Form SC1041ES fiduciary estimated tax 2nd installment

TN  Corporate Inc/Franchise   Form FAE 172 corporate estimated tax 2nd installment

UT  Corporate Inc/Franchise   Form TC-559 corporate estimated tax 2nd installment

VA  Corporate Inc/Franchise   Form 500ES corporate estimated tax 2nd installment
VA  Individual Income         Form 760ES individual estimated tax 2nd installment
VA  Fiduciary Income          Form 770ES fiduciary estimated tax 2nd installment
VA  Pass-Through Income       Form 770ES estimated composite tax nonresident partners/shareholders 2nd install

VT  Corporate Inc/Franchise   Form CO-414 corporate estimated tax 2nd installment
VT  Individual Income         Form IN-114 individual estimated tax 2nd installment
VT  Pass-Through Income       Form WH-435 est. tax non-resident members pass-through entity 2nd install

WI  Corporate Inc/Franchise   Form Corp-ES corporate estimated tax 2nd installment
WI  Individual Income         Form 1-ES individual estimated tax 2nd installment 
WI  Pass-Through Income       Form 3-ES partnership estimated tax 2nd installment
WI  Pass-Through Income       Form 4-ES S Corporation estimated tax 2nd installment
WI  Pass-Through Income       Form PW-ES nonresident withholding quarterly estimated payment
WI  Fiduciary Income          Form 1-ES fiduciary estimated tax 2nd installment

WV  Employment                Form WV/IT-101V monthly depositors employment taxes for May
WV  Corporate Inc/Franchise   Form WV/CNF-120ES corporate income/franchise estimated tax 2nd install
WV  Individual Income         Form IT-140ES individual estimated tax 2nd install
WV  Property                  Various

June 20, 2017

AL  Sales & Use               Form 2105 (monthly) estimated sales and use tax for June
AL  Sales & Use               Form 2100 (monthly) sales and use tax collected in May

AR  Sales & Use               Form ET-1 (monthly) sales and use tax collected in May

AZ  Sales & Use               Form TPT-2 (or TPT-EZ) (monthly) filers for sales and use tax collected in May
AZ  Sales & Use               Form TPT-ES tax liability in excess of $1,000,000 in previous year

CA  Property                  State assessed; file declaration of intent to petition for reassassment

CO  Sales & Use               Form DR-100 (monthly) filers sales and use tax collected in May

DC  Employment                Form FR-900P (monthly) depositors withheld income taxes for May
DC  Sales & Use               Form FR-800M (monthly) filers sales and use for May

FL  Sales & Use               Form DR-15 (monthly) filers sales and use tax for May

GA  Sales & Use               Form ST-3 monthly filers sales and use tax for May

HI  Sales & Use               Form G-45 monthly filers excise and use tax for May
HI  Corporate Inc/Franchise   Form N-3 Corporate estimated tax 2nd installment
HI  Individual                Form N-1 individual estimated tax 2nd installment
HI  Pass-Through Income       Form N-3 S Corporation estimated tax 2nd installment

IA  Sales & Use               Form 32-022 monthly deposit for May

ID  Employment                Form 910 monthly depositors withheld income taxes for May
ID  Sales & Use               Form 850 monthly filers sales and use tax for May
ID  Property                  Claim for hardship exemption

IL  Sales & Use               Form ST-1 monthly filers sales and use tax for May

IN  Employment                Form WH-1 monthly depositors avg withholding greater than $1K withheld income taxes for May
IN  Sales & Use               Form ST-103 monthly filers avg monthly sales/use tax liability of $1K file for May
IN  Corporate Inc/Franchise   Form E-6/IT-6 Corporate estimated tax 2nd installment due

KY  Sales & Use               Form 51A102 monthly filers sales and use for May

LA  Sales & Use               Form R-1029 monthly filers sales and use tax for May

MA  Sales & Use               Form ST-9; ST-MAB-4 monthly filers sales and use tax for May

MD  Sales & Use               Form SUT 202 monthly filers sales and use tax collected in May

MI  Employment                Form 5080 monthly filers deposit withheld income taxes for May
MI  Sales & Use               Form 5080 monthly filers pay sales and use tax for May
MI  Corporate Inc/Franchise   Form 160 electing businesses estimated Michigan Business Tax for May

MN  Sales & Use               Electronic filing monthly filers sales and use tax for May

MO  Sales & Use               Form 53-1 monthly filers sales tax collected in May
MO  Sales & Use               Form 53U-1 monthly filers use tax for May

MS  Sales & Use               Form 72-010 monthly filers sales tax collected in May
MS  Sales & Use               Form 72-110 monthly filers use tax for May

NC  Sales & Use               Form E-500 monthly filers sales and use tax in May

NE  Sales & Use               Form 10 monthly filers sales and use tax in May

NJ  Sales & Use               Form ST-51 monthly filers sales and use tax in May

NY  Sales & Use               Form ST-810 part-quarterly filers sales/use tax 2nd quarter
NY  Sales & Use               Form ST-100 quarterly filers sales/use tax 2nd quarter

OH  Property                  Second half realty to city treasurer

OK  Employment                Form WTH10001 monthly depositors withheld taxes for May
OK  Sales & Use               Form STS20002/SVU20004/SVU20005 semimonthly/monthly electronic filers sales tax for May 
OK  Sales & Use               Form STS20002 monthly filers sales tax for May
OK  Sales & Use               Form SVU20004/SVU20005 monthly filers use tax for May

PA  Sales & Use               Form PA-3 monthly filers sales and use tax for May

RI  Employment                Form 941-M-RI monthly depositors withheld income taxes for May
RI  Sales & Use               Form T-204M monthly filers sales and use tax for May

SC  Sales & Use               Form ST-3/ST-389/ST-388/ST-403 monthly filers sales/use tax for May

SD  Sales & Use               Form RV11STRTN monthly filers sales/use tax for May

TN  Sales & Use               Form SLS 450 monthly filers sales/use tax for May

TX  Sales & Use               Form 01-114/01-117 Monthly filers required to file for sales/use tax for May

VA  Sales & Use               Form ST-8 monthly filers use tax for May
VA  Sales & Use               Form ST-9 monthly filers sales tax for May

WI  Sales & Use               Form ST-12 monthly filers owing over $3600 per quarter sales and use tax for May
 
June 21, 2017

      
WV  Sales & Use               Form WV CST-200 CU monthly filers sales and use tax for May

June 23, 2017

           
OH  Sales & Use               Form UST-1 monthly filers sales tax collected in May
OH  Sales & Use               Form UUT-1 monthly filers use tax for May

SD  Sales & Use               Form RV11STRTN monthly electronic filers sales/use tax for May

June 25, 2017

IA  Sales & Use               Form 32-022 Semi-monthly depositors first half June tax

KS  Sales & Use               Form ST-16 monthly filers sales and use tax for May
KS  Sales & Use               Form ST-36 monthly prepaid filers sales/use tax for June

KY  Sales & Use               Form 51A103 monthly prepaid filers sales/use tax for June

MN  Sales & Use               June accelerated payment

NM  Employment                Form CRS-1 monthly depositors withheld income taxes for May
NM  Sales & Use               Form CRS-1 monthly filers gross receipts and use tax for May

VA  Employment                Form VA-5 monthly depositors withheld income taxes for May

VT  Employment                Form WH-431 monthly depositors withheld income taxes for May
VT  Sales & Use               Form SU-451 monthly filers sales and use tax for May

WA  Bus/Occ/Privilege         Form CETR/B&O monthly filers business and occupation tax for May
WA  Sales & Use               Form CETR monthly filers sales and use tax for May

June 29, 2017

OH  Property                  File/amend personalty report

SD  Sales & Use               Monthly electronic filers tax for May

June 30, 2017

CA  Sales & Use               Form BOE-401A monthly filers sales and use tax for May

CT Sales & Use                Form OS-114 monthly filers sales and use tax for May

DE  Annual Report             Foreign corporations file with Sec'y State

FL  Corporate Inc/Franchise   Form F-1120ES corporated estimated tax
FL  Property                  1/4 of estimated tax (prepayment election)

HI  Property                  Last day to file disaster claim

IA  Sales & Use               Form 32-022 monthly filers sales and use for May
IA  Corporate Inc/Franchise   Form IA FRAN ES franchise estimated tax 2nd installment 
IA  Corporate Inc/Franchise   Form IA 1120ES corporate estimated tax 2nd installment
IA  Individual Income         Form 1040ES individual estimated tax 2nd installment

IN  Employment                Form WH-1 monthly depositors avg withholding of $1K or less withheld income taxes for May
IN  Sales & Use               Form ST-103 monthly filers avg monthly liability less than $1k sales/use tax for May

KY  Annual Report             Corporations annual report to Sec'y State

LA  Employment                Form L-1V monthly depositors withheld taxes for May

MN  Property                  Last day to apply for homestead exemption

ND  Sales & Use               Form ST monthly filers sales and use tax collected in May

NH  Sales & Use               License for business place expires odd numbered years

NV  Sales & Use               Form TXR-01.01 monthly filers sales/use tax collected in May

OK  Franchise                 No-tax licenses of new corporations expire

TX  Property                  Pay 2nd half

UT  Employment                Form TC-941PC monthly depositors withheld income taxes for May
UT  Sales & Use               Form TC-62 monthly filers sales/use tax for May

WI  Employment                Form WT-6 monthly depositors file withheld income taxes for May
WI  Sales & Use               Form ST-12 monthly filers sales/use tax collected in May

WV  Franchise                 Renewal of certificate expiring July 1

WY  Sales & Use               Form 41 monthly filers sales and use tax collected in May



Copyright 2017 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. The information is not necessarily a complete summary of all materials on the subject.--ISSN 1089-1536


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--Last Update 05/26/17