Spring 2017 Issue of Horizons

Timely Reminders

May 31, 2017 IRA or SEP

September 15, 2017 Partnerships If extended, file a 2016 calendar year return (Form 1065). S Corporations If extended, file a 2016 calendar year return (Form 1120-S). fisherman) must pay the third installment of 2017 estimated income tax (Form 1040-ES). Corporations Calendar year corporations must pay the third installment of 2017 estimated income tax. Individuals Individuals (other than farmers and

Annual statements to the IRS must be filed regarding 2016 account balances for an IRA or SEP (Form 5498). Participants and the IRS must be provided with IRA plan contribution information.

June 15, 2017 Individuals Individuals (other than farmers and

fisherman) must pay the second installment of 2017 estimated income tax (Form 1040-ES). Corporations Calendar year corporations must pay the second installment of 2017 estimated income tax.

July 31, 2017 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 2017. Benefit Plans The applicable form of the Form 5500 series, must be filed for calendar year benefit plans. An additional two and one-half month extension can be requested on Form 5558.

Timely Reminders

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