DUE DATES : 2005-2006

May:
5/24: California Sales Tax Prepayment

June:
6/23: California Sales Tax Prepayment (All of May and half of June)
6/15: Corporate Q2 Estimated Tax Payment
6/15: Individual Q2 Estimated Income Tax Payment

July:
7/15: Partnership Tax Return (on 1st extension)
7/15: Parternership (Until 10/15) 2nd Extension of time to file Parternship Tax Rtrn.
7/31: California Sales Tax Return
7/31: San Francisco Payroll Tax Prepayment ( first of two annual installments)
7/31: IRS Form 941: Quarterly Report of Wages
7/31: California Form DE-6: Quarterly Report of Wages

August:
8/15: Individual Income Tax Returns (On first extension)
8/15: Individual (Until 10/15) 2nd Extension of time to file Individual Income Tax
8/24: California Sales Tax Prepayment

September:
9/15: Individual Q3 Estimated Income Tax Payment
9/15: CorporateQ3 Estimated Income Tax Payment
9/15: Corporate Tax Return (No additional extension avaiable)
9/24 :California Sales Tax Prepayment

October:
10/15: Individual Income Tax Return (No additional extensions available)
10/15: Partnership Tax Return (No additional extensions available)
10/31: California Sales Tax Return
10/31: IRS Form 941: Quarterly Report of Wages
10/31: CA Form DE-6: Quarterly Report of Wages

November:
11/24: California Sales Tax Prepayment

December:
12/15: Corporate Q4 Estimated Income Tax Payment
12/24: California Sales Tax Prepayment
12/31: Individual Q4 State Estimated Income Tax Payment

January 2006:
1/17: Individual Quarterly Personal Estimated Income Tax Payments Due
1/31: W2 Forms Required to be provided to Employees
1/31: 1099 Forms Required to be provided to Independent Contractors
1/31: IRS Form 941 ( Quarterly Wage Report)
1/31: IRS Form 940 ( Annual Futa Tax Report)
1/31: CA Form DE-6 ( Quarterly California Wage Report)
1/31: CA Form De-7 ( Annual California Wage Report)
1/31: California Sales Tax Return Due

February:
2/24: California Sales Tax Prepayment
2/28: San Francisco Annual Business Registration and (Semi-Annual) Payroll Tax Payment
2/28: W2 Forms and 1099 to be filed with Social Security Administration
2/28: IRS Form 8027 (Restaurant Tip Reporting)

March:
3/15: Corporate Income Tax Returns
3/15: Corporate Q1 Estimated Tax Payment
3/15: Extension of time (Until 9/15) to file Corporate Income Tax Return
3/24: California Sales Tax Prepayment

April:
4/1: San Francisco Tangible Personal Property Tax Return
4/15: Individual Income Tax Return
4/15: Partnership Tax Return
4/15: Extension of Time (Until 7/15) to file Partnership Tax Return
4/15: Extension of Time (Until 8/15) to file Individual Income Tax
4/15: Individual Q1 Estimated Income Tax Payment
4/30: California Quarterly Sales Tax Return Due
4/30: IRS Form 941: Quarterly Report of Wages
4/30: California Form DE-6: Quarterly Report of Wages

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