Spring 2011 issue of Horizons

SEP 15 2011

Individuals. Individuals (other than farmers and fisherman) must pay the third installment of 2011 estimated tax (Form 1040-ES). Partnerships. If extended, file a 2010 calendar year return (Form 1065). Corporations. If extended, file a 2010 calendar year return (Form 1120 or Form 1120-S). Calendar year corporations must pay the third installment of 2011 estimated income tax.

AUG 01 2011

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 2011. 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. Exempt Organizations.  If extended, file a 2010 calendar year return (Form 990, Form 990-EZ or Form 990-PF). An additional three-month extension can be requested on Form 8868.

AUG 15 2011

Under U.S. Treasury Department guidelines, we hereby inform you that any tax advice contained in this communication is not intended or written to be used, and cannot be used by you for the purpose of avoiding penalties that may be imposed on you by the Internal Revenue Service, or for the purpose of promoting, marketing or recommending to another party any transaction or matter addressed within this tax advice. Further, RubinBrown LLP imposes no limitation on any recipient of this tax advice on the disclosure of the tax treatment or tax strategies or tax structuring described herein.

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