2018 Fall issue of Horizons

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an automatic six-month extension of time to file the return, file Form 7004, Application for Automatic Extension

Corporations If filing on a calendar year, deposit the first installment of estimated income tax for 2019.

of Time to File Certain Business Income Tax, Information, and Other Returns.

April 30, 2019 Federal Payroll Tax File Form 941 for the first quarter of 2019. Deposit or pay any undeposited Social Security, Medicare and withheld federal income tax. Federal Unemployment Tax Deposit the tax owed through March if more than $500.

April 16, 2019 Individuals

If you turned age 70 ½ in 2018, you were eligible to defer your minimum required distribution to April 15, 2019. Planning Point: The election to defer the minimum required distribution may result in undesirable results for the following year as the minimum required distribution for 2019 will need to be made by December 31. Therefore, there will be two years distributions on one return. Careful planning should be done prior to making the decision to defer. Individuals File a 2018 Income Tax Return (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic six-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time to File U.S. Individual Tax Return. Reminder: The Form 4868 only extends the time to file, not the time to pay. All tax should be paid by April 16, 2019. Individuals If you are not paying all of your 2019 estimated income tax through withholding, pay the first installment of your 2019 estimated tax using Form 1040-ES. Corporations File a 2018 calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic five-month extension of time to file the return, file Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns, and deposit what you estimate to owe.

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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.

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