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Pub. 509, Tax Calendars for 2005 2004 Tax Year

Introductory Material

This is archived information that pertains only to the 2004 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Table of Contents

What's New

This is archived information that pertains only to the 2004 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Federal unemployment (FUTA) tax. We released this December 2004 version of Publication 509 electronically to reflect an increase to the FUTA tax deposit threshold. The Treasury Department recently amended Regulations section 31.6302(c)-3 to increase the accumulated FUTA tax deposit threshold from $100 to $500. The $500 threshold applies to FUTA tax deposits required for taxes reported on Forms 940 and 940-EZ for tax periods beginning after December 31, 2004. Accordingly, the Employer's Tax Calendar has been adjusted so the May 2, August 1, and October 31 dates show the updated deposit amount.

Automatic enrollment in Electronic Federal Tax Payment System (EFTPS). Starting in January 2004, any business that has a federal tax obligation and requests a new Employer Identification Number (EIN) will automatically be enrolled in EFTPS. Through the mail, the business will receive an EFTPS PIN package that contains instructions for activating its EFTPS enrollment. If a business is not required to use EFTPS, it can make deposits with an authorized financial institution. These deposits must be accompanied by a deposit coupon. See Deposit coupons, later. Taxpayers not required to make deposits by EFTPS may enroll in the system, which will allow tax deposits without coupons, paper checks, or visits to an authorized depositary. For more information, see EFTPS, later.

Reminders

This is archived information that pertains only to the 2004 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

Introduction

This is archived information that pertains only to the 2004 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

A tax calendar is a 12-month calendar divided into quarters. The calendar gives specific due dates for the following.

  • Filing tax forms.
  • Paying taxes.
  • Taking other actions required by federal tax law.

What does this publication contain?   This publication contains the following.
  1. A section on how to use the tax calendars.
  2. Three tax calendars:

    1. General,
    2. Employer's, and
    3. Excise.
  3. A table showing the semiweekly deposit due dates for 2005.

Who should use this publication?   Primarily, employers need to use this publication. However, the general tax calendar has important due dates for all businesses and individuals. Anyone who must pay excise taxes may need the excise tax calendar.

What are the advantages of using a tax calendar?   The following are advantages of using a calendar.
  • You do not have to figure the due dates yourself.
  • You can file timely and avoid penalties.
  • You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays.
  • You do not have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar.

Which calendar(s) should I use?   To decide which calendar(s) to use, first look at the general tax calendar and highlight the dates that apply to you. If you are an employer, also use the Employer's Tax Calendar. If you must pay excise taxes, use the Excise Tax Calendar. Depending on your situation, you may need to use more than one calendar.

Table 1. Useful Publications

IF you are... THEN you may need...
An employer � Publication 15, (Circular E), Employer's Tax Guide.
� Publication 15-A, Employer's Supplemental Tax Guide.
� Publication 15-B, Employer's Tax Guide to Fringe Benefits.
� Publication 926, Household Employer's Tax Guide.
A farmer � Publication 51, (Circular A), Agricultural Employer's Tax Guide.
� Publication 225, Farmer's Tax Guide.
An individual � Publication 505, Tax Withholding and Estimated Tax.
Required to pay excise taxes � Publication 510, Excise Taxes for 2005.

What is not in these calendars?   The calendars do not cover the employment or excise tax deposit rules. You can find the deposit rules for employment taxes in Publication 15 (Circular E). The deposit rules for excise taxes are in Publication 510, Excise Taxes for 2005, and in the instructions for Form 720, Quarterly Federal Excise Tax Return. In addition, the calendars do not cover filing forms and other requirements for the following.
  • Estate taxes.
  • Gift taxes.
  • Trusts.
  • Exempt organizations.
  • Certain types of corporations.
  • Foreign partnerships.

What other publications and tax forms will I need?   Table 1 lists other publications you may need to order. Each calendar lists the forms you may need.

  See How To Get Tax Help near the end of this publication for information about getting publications and forms.

Comments and suggestions.   We welcome your comments about this publication and your suggestions for future editions.

  You can write to us at the following address:


Internal Revenue Service
Business Forms and Publications Branch
SE:W:CAR:MP:T:B
1111 Constitution Ave. NW
Washington, DC 20224

  We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

  You can email us at *[email protected]. (The asterisk must be included in the address.) Please put �Publications Comment� on the subject line.

Tax questions.   If you have a tax question, visit www.irs.gov or call 1-800-829-4933. We cannot answer tax questions at either of the addresses listed above.

Ordering forms and publications.   Visit www.irs.gov/formspubs to download forms and publications, call 1-800-829-3676, or write to one of the three addresses shown under How To Get Tax Help in the back of this publication.

Background Information for Using the Tax Calendars

The following brief explanations may be helpful to you in using the tax calendars.

IRS e-services make taxes easier.   Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier.

  
  • You can e-file your Form 1040, Form 940 and 941 employment tax returns, Form 1099, and other information returns. Visit www.irs.gov/efile for more information.
  • You can pay taxes online or by phone using EFTPS. For detailed information about using this free service, see EFTPS, later.

  Use these electronic options to make filing and paying taxes easier.

Tax deposits.   Some taxes can be paid with the return on which they are reported. However, in many cases, you have to deposit the tax before the due date for filing the return. Tax deposits are figured for periods of time that are shorter than the time period covered by the return. See Publication 15 (Circular E) for the employment tax deposit rules. For the excise tax deposit rules, see Publication 510 or the instructions for Form 720.

  Deposits must be made at an authorized financial institution. A deposit received after the due date will be considered timely if you can establish that it was mailed in the United States at least 2 days before the due date. However, deposits of $20,000 or more by a person required to deposit the tax more than once a month must be received by the due date to be timely.

Deposit coupons.   Each deposit must be accompanied by a federal tax deposit (FTD) coupon, Form 8109, unless you are using EFTPS. The coupons have spaces for indicating the type of tax you are depositing. You must use a separate coupon for each type of tax. For example, if you are depositing both excise taxes and federal unemployment taxes, you must use two coupons. You can get the coupons you need by calling 1-800-829-4933. See How To Get Tax Help near the end of this publication for more information about ordering forms.

EFTPS.   You may have to deposit taxes using EFTPS. You must use EFTPS to make deposits of all depository tax liabilities (including social security, Medicare, withheld income, excise, and corporate income taxes) you incur in 2005 if you deposited more than $200,000 in federal depository taxes in 2003 or you had to make electronic deposits in 2004. If you first meet the $200,000 threshold in 2004, you must begin depositing using EFTPS in 2006. Once you meet the $200,000 threshold, you must continue to make deposits using EFTPS in later years.

  If you must use EFTPS but fail to do so, you may be subject to a 10% penalty.

  If you are not required to use EFTPS because you did not meet the $200,000 threshold during 1998, or during any subsequent year, then you may voluntarily make your deposits using EFTPS. If you are using EFTPS voluntarily, you will not be subject to the 10% penalty if you make a deposit using a paper coupon.

  For information about EFTPS, visit www.eftps.gov or see Publication 966, Electronic Choices for Paying ALL Your Federal Taxes.

  You can enroll in EFTPS online or you can call:
  • 1-800-945-8400
  • 1-800-555-4477

Saturday, Sunday, or legal holiday.   Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. These calendars make this adjustment for Saturdays, Sundays, and most legal holidays. But you must make any adjustments for statewide legal holidays.

caution
An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar.

Statewide holidays.   A statewide legal holiday delays a due date only if the IRS office where you are required to file is located in that state.

Federal holidays.   Federal legal holidays for 2005 are listed below.
  • January 17� Birthday of Martin Luther King, Jr.
  • January 20� Inauguration Day
  • February 21� Washington's Birthday
  • May 30� Memorial Day
  • July 4� Independence Day
  • September 5� Labor Day
  • October 10� Columbus Day
  • November 11� Veterans' Day
  • November 24� Thanksgiving Day
  • December 26� Christmas Day

Extended due date for Forms 1098, 1099, and W-2 if filed electronically.   If you file Forms 1098, 1099, or W-2 electronically (not by magnetic media), your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to March 31.

  For 2005, the due date for giving the recipient these forms is January 31.

  For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically or Magnetically. For information about filing Form W-2 electronically with the SSA, call 1-800-772-6270 or visit www.ssa.gov.

Penalties.   Whenever possible, you should take action before the listed due date. If you are late, you may have to pay a penalty as well as interest on any overdue taxes.

  Be sure to follow all the tax laws that apply to you. In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return.

Use of private delivery services.   You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. These private delivery services include only the following.
  • DHL Express (DHL): DHL Same Day Service, DHL Next Day 10:30am, DHL Next Day 12:00pm, DHL Next Day 3:00pm, and DHL 2nd Day Service.
  • Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First.
  • United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

  The private delivery service can tell you how to get written proof of the mailing date.

  
Caution
 The U.S. Postal Service advises that private delivery services cannot deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.

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