Spring 2015 issue of Horizons

TIMELY REMINDERS

May 15, 2015 Exempt Organizations. Exempt organizations with a calendar year must file the annual return (Form 990, Form 990-EZ or Form 990-PF) for 2014. Exempt organizations with unrelated business income must file income tax returns (Form 990-T). If you want a three-month automatic extension of time to file the return, file Form 8868. June 1, 2015 IRA or SEP. Annual statements to the IRS must be filed regarding 2014 account balances for an IRA or SEP (Form 5498). Participants and the IRS must be provided with IRA plan contribution information. June 15, 2015 Individuals. Individuals (other than farmers and fisherman) must pay the second installment of 2015 estimated tax (Form 1040-ES). Corporations. Calendar year corporations must pay the second installment of 2015 estimated income tax. July 31, 2015 Employers. Employers of non-agricultural and non-household employees must file Form 941 to report income tax withholding and FICA taxes for the second quarter of 2015. Form 5500 must be filed for calendar year taxpayers. If you want a two and one-half month extension to file the 5500, file Form 5558.

August 17, 2015 Exempt Organizations. If extended, file a 2014 calendar year return (Form 990, Form 990-EZ or Form 990-PF). An additional three-month extension can be requested on Form 8868.

September 15, 2015 Individuals. Individuals (other than farmers and fisherman) must pay the third installment of 2015 estimated tax (Form 1040-ES).

Partnerships. If extended, file a 2014 calendar year return (Form 1065).

Corporations. If extended, file a 2014 calendar year return (Form 1120 or Form 1120-S). Calendar year corporations must pay the third installment of 2015 estimated income tax. Estates and Trusts. If extended calendar year estates and trusts, file a 2014 return (Form 1041).

Any federal tax advice contained in this communication (including any

attachments): (i) is intended for your use only; (ii) is based on the accuracy and completeness of the facts you have provided us; and (iii) may not be relied upon to avoid penalties.

Readers should not act upon information presented without individual professional consultation.

www.RubinBrown.com | page 57