Entrust Learning Center > Tax Issues > Tax Filing Calendar

Tax Filing Calendar

A calendar of important dates for filing specific forms, with instructions on due dates, extensions, where to file, and contributions

Annual Filing Due Dates

If any due date falls on a Saturday, Sunday, or legal holiday, the return or statement is considered timely if filed or furnished on the next day that is not a Saturday, Sunday, or legal holiday.

• Returns postmarked by the United States Postal Service (USPS) by a due date and delivered by United States mail to the IRS after the due date, are treated as timely under the “timely mailing as timely filing” rule.
• For items delivered by a non-designated Private Delivery Service (PDS), the actual date of receipt by IRS will be used as the filing date. For items delivered by a designated delivery service. The timely mailing rule also applies to furnishing statements to recipients and participants.
• Due to security regulations at MCC, the Internal Revenue Service police officers will only accept media from PDSs or couriers from 7:00 a.m. to 5:00 p.m., Monday through Friday.
  

General Instructions/Due Dates for Transaction-Specific Forms

Form 990-T, Exempt Organization Business Income Tax Return

Use for:

• Employees' trust defined in section 401(a)
• IRA (including SEPs and SIMPLEs)
• Roth IRA
• Coverdell ESA
• Archer MSA
  

Due dates

Form 990-T must be filed by the 15th day of the 4th month after the end of its tax year. If the regular due date falls on a Saturday, Sunday, or legal holiday, file on the next business day.
Extensions

Trusts may request an automatic 3-month extension of time to file by using Form 8868. Also, if more than the initial automatic 3 months is needed, trusts may file a second Form 8868 to request that an additional, but not automatic, 3-month extension be granted by the IRS.

Where To File

Internal Revenue Service Center 
Ogden, UT 84201-0027

Qualified Plans

Quarterly installments of required contributions

If your plan is a defined benefit plan subject to the minimum funding requirements, you must make quarterly installment payments of the required contributions. If you do not pay the full installments timely, you may have to pay interest on any underpayment for the period of the underpayment.
The due dates for the installments are 15 days after the end of each quarter. For a calendar-year plan, the installments are due April 15, July 15, October 15, and January 15 (of the following year).

Employee contributions
A qualified plan is generally funded by your contributions. However, employees participating in the plan may be permitted to make contributions.
You can make deductible contributions for a tax year up to the due date of your return (plus extensions) for that year.

Self-employed individual
You can make contributions on behalf of yourself only if you have net earnings (compensation) from self-employment in the trade or business for which the plan was set up. Your net earnings must be from your personal services, not from your investments. If you have a net loss from self-employment, you cannot make contributions for yourself for the year, even if you can contribute for common-law employees based on their compensation.

When Contributions Are Considered Made
You generally apply your plan contributions to the year in which you make them. But you can apply them to the previous year if all the following requirements are met.

• You make them by the due date of your tax return for the previous year (plus extensions).
• The plan was established by the end of the previous year.
• The plan treats the contributions as though it had received them on the last day of the previous year.
• You do either of the following.
• You specify in writing to the plan administrator or trustee that the contributions apply to the previous year.
• You deduct the contributions on your tax return for the previous year. (A partnership shows contributions for partners on Schedule K (Form 1065), Partner's Share of Income, Deductions, Credits, etc.)
  

IRA

Contributions must be made by due date.
Contributions can be made to your traditional IRA for a year at any time during the year or by the due date for filing your return for that year, not including extensions. For most people, contributions must be made by April 15.

Excess Contribution withdrawal deadline to avoid 6% penalty on excess contribution to an IRA is April 15.

SEP Contribution
Tax due date of the tax return of entity making the contribution, plus extensions.

SIMPLE and qualified plan (401(k) employee deferral)

When and Where to Make Contributions
Salary reduction contributions must be made within 30 days after the end of the month in which the amounts would otherwise have been payable to the employee in cash.

Matching contributions or non-elective contributions
Matching contributions or non-elective contributions must be made by the due date (including extensions) for filing your federal income tax return for the year.

Non deductible IRAs form 8606
File Form 8606 with your Tax Form 1040, 1040A, or 1040NR. If you are not required to file an income tax return but are required to file Form 8606, sign Form 8606 and send it to the Internal Revenue Service at the same time and place you would otherwise file Form 1040, 1040A or 1040NR.

Form 5329 - Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts

File Form 5329 with your 1040 by the due date, including extensions, of your Form 1040.

Form 5500 - Annual Return/Report of Employee Benefits Plan

Plans and group insurance arrangements
All required forms, schedules, statements, and attachments must be filed by the last day of the 7th calendar month after the end of the plan or GIA year (not to exceed 12 months in length. If the plan or GIA year differs from the calendar year, fill in the fiscal year beginning and ending dates on the line provided at the top of the form.

DFEs (Direct Filing Entities) other than GIAs
File return/reports no later than 9½ months after the end of the DFE. A Form 5500 filed for a DFE must report information for the DFE year (not to exceed 12 months in length). If the DFE year differs from the calendar year, fill in the fiscal year beginning and ending dates on the line provided at the top of the form.

Short years
For a plan year of less than 12 months (short plan year), file the form and applicable schedules by the last day of the 7th month after the short plan year ends. Fill in the short plan year beginning and ending dates on the line provided at the top of the form and check box B(4) in Part I. For purposes of this return/report, the short plan year ends on the date of the change in accounting period or upon the complete distribution of assets of the plan. Also see the instructions for Final Return/Report on page 7 to determine if box B(3) should be checked.

If the filing due date falls on a Saturday, Sunday, or Federal holiday, the return/report may be filed on the next day that is not a Saturday, Sunday, or Federal holiday.

When To Contribute
You can make contributions to your HSA until April 15.

Form 8889 - Health Savings Accounts.

Report all contributions to your HSA on Form 8889, and file it with your Form 1040. Contributions made by your employer are also shown on the form.

after the end of the DFE. A Form 5500 filed for a DFE must report information for the DFE year (not to exceed 12 months in length). If the DFE year differs from the calendar year, fill in the fiscal year beginning and ending dates on the line provided at the top of the form.