| Pub. 509, Tax Calendars for 2006 |
2005 Tax Year |
Publication 509 - Introductory Material
Extension of time to file for individuals. Individuals can now use Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return,
to obtain an automatic
6-month extension (generally 4 months if you are “out of the country”). You no longer need to file Form 2688, Application for Additional
Extension of Time To File U.S. Individual Income Tax Return. For more information, see Form 4868.
Extension of time to file for business. More businesses can use Form 7004, Application for Automatic 6-Month Extension of Time To File Certain Business Income Tax,
Information, and Other
Returns, to obtain an automatic 6-month extension. When the revised Form 7004 is available, businesses no longer need to file
the following forms.
-
Form 2758, Application for Extension of Time To File Certain Excise, Income, Information, and Other Returns.
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Form 8736, Application for Automatic Extension of Time To File U.S. Return for a Partnership, REMIC, or for Certain Trusts.
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Form 8800, Application for Additional Extension of Time To File U.S. Return for a Partnership, REMIC, or for Certain Trusts.
For more information, see Form 7004.
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.
A tax calendar is a 12-month calendar divided into quarters. The calendar gives specific due dates for the following.
What does this publication contain?
This publication contains the following.
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A section on how to use the tax calendars.
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Three tax calendars:
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General,
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Employer's, and
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Excise.
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A table showing the semiweekly deposit due dates for 2006.
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.
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You do not have to figure the due dates yourself.
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You can file timely and avoid penalties.
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You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays.
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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 2006.
|
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 2006, 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.
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, IR-6406
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, certain business tax returns such as Forms 1120, 1120S, and 1065, 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.
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 2006 if you deposited more than $200,000 in federal
depository taxes in
2004 or you had to make electronic deposits in 2005. If you first meet the $200,000 threshold in 2005, you must begin depositing
using EFTPS in 2007.
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, The Secure Way to Pay Your Federal Taxes.
You can enroll in EFTPS online or you can call 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.
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 2006 are listed below.
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January 2— New Year's Day
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January 16— Birthday of Martin Luther King, Jr.
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February 20— Washington's Birthday
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May 29— Memorial Day
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July 4— Independence Day
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September 4— Labor Day
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October 9— Columbus Day
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November 10— Veterans' Day
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November 23— Thanksgiving Day
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December 25— 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 2006, 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, visit
www.ssa.gov
or call 1-800-772-6270.
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.
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Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and
FedEx
International First.
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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.
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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