10 Apr TAX CALENDAR

April 15 — Along with being the last day to file (or extend) your 2019 personal return and pay any tax that’s due, first quarter 2020 estimated tax payments for individuals, trusts and calendar-year corporations are due today. Also due are 2019 returns for trusts and calendar-year estates and C corporations. FinCEN Form 114 (“Report of Foreign Bank and Financial Accounts”) is due, though an automatic extension applies to October 15. Plus, any final contribution you plan to make to an IRA or Education Savings Account for 2019 is due on this day. SEP and Keogh contributions are also due if your return isn’t being extended.

April 30 — Employers must file Form 941 for the first quarter (or May 11 if all taxes are deposited in full and on time). Also, employers must deposit FUTA taxes owed through March if the liability is more than $500.

May 15 — Calendar year exempt organizations must file (or extend) their 2019 Form 990, 990-EZ or 990PF returns.

June 15 — Second quarter 2020 estimated tax payments are due for individuals, calendar-year corporations, estates and trusts.