UMBACH & ASSOCIATES, LLP

Jan. 17^th   Final installment of 2005 estimated tax by individuals.  

Jan. 31^st   Employer’s return on Form 941 for income and FICA taxes withheld from wages in last quarter of 2005.

                    Employer’s return on Form 943 for income and FICA taxes withheld for agricultural labor in 2005.

                    Employer’s return on Form 940 for federal unemployment tax for 2005.  

                    State Unemployment Employer’s Contribution Report Forms UC-1 and UC-5A for last quarter of 2005.

                    Employees’ statements (W-2, and 1099R) for amounts withheld in 2005 to be furnished by employers.  

                    Annual statements to recipients of dividends, interest, etc. proceeds from broker and barter exchanges, and other payments of $600 or more by a person in a trade or business.  

Feb. 28^th    Annual information returns of 2005 payments of dividends, interest, etc. as shown above filed with Form 1096 and IT-11A.  

                    Form W-3, Transmittal of Income and Tax Statements, and copy “A” of W-2 to Social Security Administration.  

                    Form W-3G, Transmittal of Certain Information Returns (1099R) copy “A” to IRS Service Center.  

                    State Copy #1 of W-2 to State with WH-3.  

Mar. 1^st      Last day for farmers to file 2005 calendar-year return instead of filing 2005 estimates.  

Mar. 15^th   Due date of calendar-year corporation’s 2005 income tax return.  

Apr. 17^th    Due date of income tax returns of individuals for calendar year 2005; and income tax returns for calendar-year decedents who died in 2005.

                    Due date of 2005 calendar-year partnership returns (including LLC) and trusts.  

                    Payment of first installment (25%) of 2006 federal estimated tax by calendar-year corporations.  

                    Individuals pay first installment of 2006 estimated tax.

Apr. 20^th   First installment of 2006 Indiana estimated income tax is due for calendar-year corporations.  

May 1st     Employer’s first quarter payroll tax reports due.   Form 941 for income and FICA taxes withheld from wages in first quarter of 2006.

                    State Unemployment  Contribution Report.

            Federal unemployment tax deposit due (no form) if  liability exceeds $500.  

May 15^th   Property tax returns must be filed with your local assessor.  

                   S Corporation deposit due for use of fiscal year.

                    Calendar-year exempt organizations must file Form 990.  

June 15^th  Calendar-year corporations pay second installment (25%) of 2006 federal estimated tax.  

                    Individuals pay second installment of 2006 estimated tax.  

June 20^th Second installment of Indiana income tax is due for calendar-year corporations.  

July 15^th   Last day for filing partnership and trust returns that obtained an extension.  

Aug. 1^st    Second quarter payroll reports due: (See May2^nd)

                    If you maintain a calendar-year employment benefit plan, such as a pension or profit-sharing plan, file the appropriate version of Form 5500.  

Aug. 15^th  Starting this year, the first extension for individual tax returns is effective until Oct. 17th.  No second extension is available.

Aug. 31^st   Form 2290, Federal Highway Use Tax, due for heavy vehicles.  

Sept. 15^th Calendar-year corporations pay third installment (25%) of 2006 estimated tax.  

                    Individuals pay third installment of 2006 estimated tax.  

                    Last day for filing 2005 return by calendar-year corporations that obtain automatic 6-month filing extensions.  

Sept. 20^th Third installment of 2006 Indiana estimated income tax due for calendar-year corporations.

Oct. 16^th    Last day for filing 2005 return by an individuals  who obtained an automatic 6-month extension.  

Oct. 31^st    Third quarter payroll reports due: (See May 2^nd)

Dec. 15^th   Calendar-year corporations pay fourth installment (25%) of 2005 estimated tax.  

Dec. 20^th   Fourth installment of 2006 Indiana estimated                       income tax due for calendar-year corporations