Apr. 16th

Individuals. Income tax and self-employment tax returns of individuals for calendar-year 2005 and income tax returns calendar-year decedents who died in 2005. ( Form 1040, Form 1040A, or Form 1040EZ. ) Fiscal-year individuals must file returns or requests for extension by the 15th day of the 4th month after the close of the tax year.

Last day for calendar-year individuals to file application ( Form 4868 ) for automatic four-month extension to file 2005 income tax return.

Individuals' information returns ( Form 5471 ) with respect to foreign corporations to be filed with Form 1040.

Last day for individuals to file amended income tax returns ( Form 1040X ) for the calendar-year 2002.

Estimated Tax. Calendar-year corporations must pay 25% of estimated tax if requirements are met before April 1, 2006. Fiscal-year corporations are to make payments on the 15th day of the 4th, 6th, 9th, and 12th months of the tax year.

Payment of the first installment of 2006 estimated income taxes by calendar-year individuals ( other than farmers and fishermen ) ( Form 1040ES ). Estimated tax payments for fiscal-year individuals are due on the 15th day of the 4th, 6th, and 9th months of the following tax year.

Trusts ( and calendar-year estates and certain residuary trusts in existence more than two years ) must make first payment of estimated tax for 2006 (Form 1040ES). Fiscal year estates must make payments on the 15th day of the 4th, 6th, and 9th months of the fiscal year and the 1st month of the following fiscal year.

Trusts and Estates. Fiduciary income tax return ( Form 1041 ) for calendar-year 2005. ( Fiscal-year estates must file by the 15th day of the 4th month following close of the tax year. )

Estates seeking an extension of time to file return must have submitted an application on Form 2758 in time for it to be processed by the filing date.

Last day for trusts to file application ( Form 8736 ) for automatic three month extension of time to file 2005 income tax return.

Last day for estates and trusts to file amended tax returns for calendar-year 2002.

Partnerships. Last day for filing income tax return ( Form 1065 ) for calendar-year 2005. Returns for fiscal-year partnerships are due on the 15th day of the 4th month after the close of the tax year.

Last day for calendar-year U.S. partnerships to file application ( Form 8736 ) for automatic three-month extension to file 2005 income tax return.

Last day for calendar-year partnership to file an amended return for 2002.

Information Returns. Annual information return ( Form 1041-A ) for split-interest trust and complex trusts claiming charitable deductions under Code Sec. 642(c) and annual information return ( Form 5227 ) for Code Sec. 4947(a)(2) trusts must be filed.

Apr. 30th

Employers' Taxes. Employers of nonagricultural and nonhousehold employees must file return on Form 941 to report income tax withholding and FICA taxes for the first quarter of 2006.3

May 15th

Exempt Organizations. Annual information return ( Form 990 ) for 2005 by calendar-year organizations exempt or claiming exemption from tax under Code Sec. 501 or Code Sec. 4947(a)(1). Fiscal-year organizations must file by 15th day of the 5th month after close of the year.

Calendar-year private private foundations ( and Code Sec. 4947(a) trusts treated as private foundations ) must file Form 990-PF and, private foundations must pay the first quarter installment of estimated excise tax on net investment or tax on unrelated business income. Fiscal-year organizations must file by the 15th day of the 5th month after close of tax year, for both Form 990-PF and estimated taxes referred to above.

Calender-year Code Sec. 501(a) organizations with unrelated business income must file income tax return on Form 990-T. Fiscal year organizations must file by 15th day of 5th month following close of tax year.

Exempt organizations requesting an extension of time to file Form 990 may file Form 8868. Certain entities must file Form 2758 in time for it to be processed by the filing deadline to request a nonautomatic extension.

May 31st

Information Returns. Annual statement to IRS regarding 2005 account balances for an IRA or SEP ( Form 5498 ). Participants and IRS must be provided with IRA plan contribution information.

June 15th

Individuals. Last day for nonresident alien individuals not subject to withholding to file income tax return for calendar-year 2005.

Estimated Tax. Calendar-year corporations must pay second installment of 2006 estimated tax.

Payment of second installment of 2006 estimated tax by individuals ( other than farmers and fishermen ), by trusts and by estates and certain residuary trusts in existence more than 2 years. Nonresident aliens who have no wages subject to U.S. withholding must make first payment. (Form 1040ES(NR)).

Corporations. Last day for foreign corporations that do not maintain an office or place of business in U.S. to file income tax return (Form 1120F) for calendar-year 2006.

3 If timely deposits in full payment of taxes due were made, the due date for Form 941 is May 10.