2004 Tax Calendar

January 2004

Date	State	Tax Type	Instructions
1/2/2004	Fed	Employment	Employers stop advance earned income credit payments for employees failing to submit current-year Form W-5
1/3/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
1/5/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
1/7/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
1/9/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
1/12/2004	Fed	Individual Income	Employees who received $20 or more in tips during previous month, report them to the employer using Form 4070
1/14/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
1/15/2004	Fed	Employment	Monthly depositors must deposit employment taxes for payments in previous month
1/15/2004	Fed	Individual Income	Final installment of prior year estimated tax by individuals, unless income tax return is filed and tax paid in full by last day of first month of next succeeding year.
1/15/2004	GA	Employment	Monthly depositors required to file Form GA-V and deposit withheld income taxes for December of prior year
1/15/2004	GA	Individual Income	Individual estimated tax (Form 500-ES) 4th installment for prior year due
1/15/2004	GA	Individual Income	Fiduciary estimated tax (Form 500-ES) 4th installment for prior year due
1/16/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
1/20/2004	GA	Sales & Use	Monthly filers required to file Form ST-3 for sales and use tax collected in December of previous year
1/20/2004	GA	Sales & Use	Quarterly filers required to file Form ST-3 for sales and use tax collected in the 4th quarter of previous year
1/20/2004	GA	Sales & Use	Annual filers required to file Form ST-3 for sales and use tax collected in previous year
1/22/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
1/23/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
1/28/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
1/30/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes

February 2004

Date	State	Tax Type	Instructions
2/2/2004	Fed	Corporate Income/Franchise	Provide statement (no official form) to each payer in a transaction involving more than $10,000 cash during prior year. (Form 8300 must have been filed with the IRS by the 15th day after the transaction.)
2/2/2004	Fed	Corporate Income/Franchise	Provide Form 1098 to each individual from whom $600 or more in mortgage interest was received in connection with a trade or business in prior year. Lenders provide Form 1098-E if $600 or more of student loan interest was received. Certain educational institutions provide Form 1098-T if tuition was received or reimbursed
2/2/2004	Fed	Corporate Income/Franchise	Provide statements for prior year to recipients of dividends and certain distributions, interest, patronage dividends, original issue discount, proceeds from the broker, barter exchange and real estate transactions, certain government payments, long-term care and accelerated death benefits, distributions from medical savings accounts, and miscellaneous income. (Form 1099 series)
2/2/2004	Fed	Employment	Deposit federal unemployment tax if liability for last quarter of previous year(Oct-Dec)is over $100
2/2/2004	Fed	Employment	Employers must furnish employees with statement of compensation and amounts withheld during prior year (Form W-2). Statements of amounts withheld on certain gambling winnings must be furnished by payer to recipients (Form W-2G)
2/2/2004	Fed	Employment	File Form 941 for the 4th quarter of prior year. However, if taxes were deposited in full and on time for the quarter, then return may be filed by 10th day of 2nd calendar month after period for which it is made
2/2/2004	Fed	Employment	File return (Form 943) to report social security and withheld income tax for farm workers for prior year. If taxes were deposited in full and on time, return may be filed by 10th day of next succeeding month
2/2/2004	Fed	Employment	File Form 945 to report withholding on nonpayroll payments, including pensions, annuities, IRAs, gambling winnings, and backup withholding. If taxes were deposited in full and on time, then return may be filed by 10th day of next succeeding month
2/2/2004	Fed	Employment	File federal unemployment tax (FUTA) return for prior year (Form 940 or Form 940-EZ). If tax was deposited in full and on time, return may be filed by 10th day of next succeeding month
2/2/2004	Fed	Individual Income	Trustees of Educational IRA accounts must furnish taxpayer with annual statement (Form 5498) regarding fair market value. Trustees must also provide IRA, SEP, SIMPLE, and Roth participants with fair market value information
2/2/2004	Fed	Pass-Through Income	Last day to provide statement (Form 8308) to transferor and transferee in any exchange of a partnership interest involving unrealized receivables or substantially appreciated inventory property items during prior year
2/2/2004	GA	Employment	Employers required to file Form DOL-4 for unemployment compensation contributions due for the 4th quarter of prior year
2/2/2004	GA	Employment	Withholding Quarterly Return (Form G-7) due for the 4th quarter of prior year
2/4/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
2/6/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
2/10/2004	Fed	Employment	File return (Form 940 or 940-EZ) for prior year if tax was deposited in full and on time
2/10/2004	Fed	Employment	File Form 941 for the 4th quarter of prior year if taxes were deposited in full and on time
2/10/2004	Fed	Employment	File prior year return (Form 943) to report social security and withhold income tax for farm workers if tax was deposited in full and on time
2/10/2004	Fed	Employment	File Form 945 to report withholding on nonpayroll payments, only if tax was deposited in full and on time
2/10/2004	Fed	Individual Income	Employees who received $20 or more in tips during previous month, report them to the employer using Form 4070
2/11/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
2/13/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
2/17/2004	Fed	Employment	Monthly depositors must deposit employment taxes for payments in previous month
2/17/2004	Fed	Employment	Last day for employees to file Form W-4 to continue exemption from withholding in current year. Employers should begin withholding on wages of any employee who claimed an exemption from withholding in prior year but failed to submit a current year exempt
2/17/2004	GA	Employment	Monthly depositors required to file Form GA-V and deposit withheld income taxes for January
2/19/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
2/20/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
2/20/2004	GA	Sales & Use	Monthly filers required to file Form ST-3 for sales and use tax collected in January
2/25/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
2/27/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes

March 2004

Date	State	Tax Type	Instructions
3/1/2004	Fed	Corporate Income/Franchise	File Form 1098 with the IRS for each individual from whom $600 or more in mortgage interest was received in connection with a trade or business in previous year
3/1/2004	Fed	Corporate Income/Franchise	Deadline for paper filing for prior year Forms 1099 with the IRS to report payments of dividends and certain distributions, interest, original issue discount, amounts paid in broker and barter exchange, amounts in real estate transactions, rent, royalties
3/1/2004	Fed	Employment	Employer must file copy "A" of all Forms W-2 (together with transmittal Form W-3 for paper filings or Form 6559 for magnetic media filings) with the Social Security Administration to report compensation and amounts withheld during previous year
3/1/2004	Fed	Individual Income	Payers must file copy "A" of all Forms W-2G (together with transmittal Form 1096 for paper filings or Form 4804 for magnetic media filings) with the IRS to report on certain gambling winnings during previous year
3/1/2004	Fed	Individual Income	Last day for calendar-year farmers and fishermen who owed, but did not pay, estimated tax by 15th day of 1st month of next year to file prior year income tax return (Form 1040) to avoid the underpayment penalty
3/1/2004	GA	Employment	Annual Reconciliation Return (Form G-1003) for withholding due
3/3/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
3/5/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
3/10/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
3/10/2004	Fed	Individual Income	Employees who received $20 or more in tips during prior month must report them to their employers using Form 4070
3/12/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
3/15/2004	Fed	Corporate Income/Franchise	Last day for a calendar year corporation to elect S corporation status beginning with current tax year (file Form 2553)
3/15/2004	Fed	Corporate Income/Franchise	Last day for calendar-year domestic corporations or foreign corporations with offices in the U.S. to file prior year income tax return (Form 1120 series). File Form 7004, together with payment, to obtain an automatic 6-month extension of time to file
3/15/2004	Fed	Employment	Monthly depositors must deposit employment taxes for payments in previous month
3/15/2004	Fed	Pass-Through Income	Last day for all electing large partnerships to deliver a copy of Schedule K-1 (Form 1065-B) to their partners for prior year
3/15/2004	GA	Corporate Income/Franchise	Extension payment for corporations (Form IT-560C) due
3/15/2004	GA	Corporate Income/Franchise	Request for extension to file Corporate Income Tax Return (Form IT-303) due
3/15/2004	GA	Corporate Income/Franchise	Corporate Income Tax Return (Form 600) due
3/15/2004	GA	Corporate Income/Franchise	Corporation Franchise Tax Return due
3/15/2004	GA	Employment	Monthly depositors required to file Form GA-V and deposit withheld income taxes for February
3/15/2004	GA	Pass-Through Income	Extension payment for S corporations (Form IT-560C) due
3/15/2004	GA	Pass-Through Income	Request for extension to file S Corporation Income Tax Return (Form IT-303) due
3/15/2004	GA	Pass-Through Income	S Corporation Income Tax Return (Form 600S) due
3/17/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
3/19/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
3/22/2004	GA	Sales & Use	Monthly filers required to file Form ST-3 for sales and use tax collected in February
3/24/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
3/26/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
3/31/2004	Fed	Corporate Income/Franchise	Deadline for electronic filing of Forms 1098, 1099, and W-2G with the IRS, if filing electronically (not by magnetic media)
3/31/2004	Fed	Employment	Deadline for electronically filing Copy A of all previous year Forms W-2 with the IRS, if filing electronically (not by magnetic media)
3/31/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes

April 2004

Date	State	Tax Type	Instructions
4/2/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
4/7/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
4/9/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
4/12/2004	Fed	Individual Income	Employees who received $20 or more in tips during prior month must report them to their employers using Form 4070
4/14/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
4/15/2004	Fed	Corporate Income/Franchise	First installment of current year estimated income tax from calendar-year corporations (Form 1120-W)
4/15/2004	Fed	Employment	Monthly depositors must deposit employment taxes for payments in previous month
4/15/2004	Fed	Employment	Individuals who paid cash wages of $1,400 or more in prior year to a household employee must file Schedule H (Form 1040) with his or her income tax return and report any employment taxes. Any federal unemployment tax (FUTA) must also be reported if total wages of $1,000 or more were paid in any calendar quarter of 2002 or 2003 to household employees
4/15/2004	Fed	Individual Income	First installment of current year estimated tax by individuals, other than farmers or fisherman due (Form 1040-ES)
4/15/2004	Fed	Individual Income	Last-day for calendar-year individuals to file prior year income tax return (Form 1040, Form 1040A, or Form 1040EZ). File Form 4868 to obtain automatic four-month extension of time to file
4/15/2004	Fed	Pass-Through Income	Electing large partnerships must file prior year return (Form 1065-B). File Form 8736 for an automatic 3-month extension
4/15/2004	Fed	Pass-Through Income	Last day for calendar-year partnerships to file prior year income tax return (Form 1065). File Form 8736 to obtain an automatic 3-month extension. Last day for calendar-year partnerships that are not electing large partnerships to deliver Schedule K-1
4/15/2004	GA	Corporate Income/Franchise	Corporate estimated tax (Form 602ES) 1st installment due
4/15/2004	GA	Employment	Monthly depositors required to file Form GA-V and deposit withheld income taxes for March
4/15/2004	GA	Individual Income	Extension payment for fiduciaries (Form IT-560) due
4/15/2004	GA	Individual Income	Request for extension to file Fiduciary Income Tax Return (Form IT-303) due
4/15/2004	GA	Individual Income	Fiduciary Income Tax Return (Form 501) due
4/15/2004	GA	Individual Income	Individual estimated tax (Form 500-ES) 1st installment due
4/15/2004	GA	Individual Income	Extension payment for individuals (Form IT-560) due
4/15/2004	GA	Individual Income	Request for extension to file Individual Income Tax Return (Form IT-303) due
4/15/2004	GA	Individual Income	Individual Income Tax Return (Form 500) due
4/15/2004	GA	Individual Income	Fiduciary estimated tax (Form 500-ES) 1st installment due
4/15/2004	GA	Pass-Through Income	Extension payment for partnerships (Form IT-560) due
4/15/2004	GA	Pass-Through Income	Request for extension to file Partnership Income Tax Return (Form IT-303) due
4/15/2004	GA	Pass-Through Income	Partnership Income Tax Return (Form 700) due
4/16/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
4/20/2004	GA	Sales & Use	Monthly filers required to file Form ST-3 for sales and use tax collected in March
4/20/2004	GA	Sales & Use	Quarterly filers required to file Form ST-3 for sales and use tax collected in the 1st quarter
4/21/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
4/23/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
4/28/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
4/30/2004	Fed	Employment	Deposit federal unemployment tax if liability for quarter (Jan-Mar) is over $100
4/30/2004	Fed	Employment	File Form 941 for the 1st quarter of current year. However, if taxes were deposited in full and on time for the quarter, there is an additional 10 days to file
4/30/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
4/30/2004	GA	Employment	Employers required to file Form DOL-4 for unemployment compensation contributions due for the 1st quarter
4/30/2004	GA	Employment	Withholding Quarterly Return (Form G-7) due for the 1st quarter

May 2004

Date	State	Tax Type	Instructions
5/5/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
5/7/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
5/10/2004	Fed	Employment	File Form 941 for the 1st quarter of current year if taxes were deposited in full and on time for the quarter
5/10/2004	Fed	Individual Income	Employees who received $20 or more in tips during previous month must report them to their employers using Form 4070
5/12/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
5/14/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
5/17/2004	Fed	Employment	Monthly depositors must deposit employment taxes for payments in previous month
5/17/2004	GA	Employment	Monthly depositors required to file Form GA-V and deposit withheld income taxes for April
5/19/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
5/20/2004	GA	Sales & Use	Monthly filers required to file Form ST-3 for sales and use tax collected in April
5/21/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
5/26/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
5/28/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes

June 2004

Date	State	Tax Type	Instructions
6/3/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
6/4/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
6/9/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
6/10/2004	Fed	Individual Income	Employees who received $20 or more in tips during previous month must report them to their employers using Form 4070
6/11/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
6/15/2004	Fed	Corporate Income/Franchise	Second installment of current year estimated income tax due from calendar-year corporations (Form 1120-W)
6/15/2004	Fed	Employment	Monthly depositors must deposit employment taxes for payments in previous month
6/15/2004	Fed	Individual Income	Second installment of current year estimated tax by individuals, other than farmers or fisherman due (Form 1040-ES)
6/15/2004	Fed	Individual Income	Last-day for calendar-year U.S. citizens and resident aliens living and working (or on military duty) outside the U.S. and Puerto Rico to file income tax return (Form 1040) and pay any owed tax, interest, and penalties. Combat zone participant may get further filing extension
6/15/2004	GA	Corporate Income/Franchise	Corporate estimated tax (Form 602ES) 2nd installment due
6/15/2004	GA	Employment	Monthly depositors required to file Form GA-V and deposit withheld income taxes for May
6/15/2004	GA	Individual Income	Individual estimated tax (Form 500-ES) 2nd installment due
6/15/2004	GA	Individual Income	Fiduciary estimated tax (Form 500-ES) 2nd installment due
6/16/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
6/18/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
6/21/2004	GA	Sales & Use	Monthly filers required to file Form ST-3 for sales and use tax collected in May
6/23/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
6/25/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
6/30/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes

July 2004

Date	State	Tax Type	Instructions
7/2/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
7/8/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
7/9/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
7/12/2004	Fed	Individual Income	If you received $20 or more in tips during previous month, report them to your employer using Form 4070
7/14/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
7/15/2004	Fed	Employment	Monthly depositors must deposit employment taxes for payments in previous month
7/15/2004	Fed	Pass-Through Income	Last day for filing prior year income tax return (Form 1065 series) by calendar-year partnerships that obtained an automatic three-month extension. Last day for filing Form 8800 to request an additional three-month extension
7/15/2004	GA	Employment	Monthly depositors required to file Form GA-V and deposit withheld income taxes for June
7/16/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
7/20/2004	GA	Sales & Use	Quarterly filers required to file Form ST-3 for sales and use tax collected in the 2nd quarter
7/20/2004	GA	Sales & Use	Monthly filers required to file Form ST-3 for sales and use tax collected in June
7/21/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
7/23/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
7/28/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
7/30/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes

August 2004

Date	State	Tax Type	Instructions
8/2/2004	Fed	Employment	File Form 941 for 2nd quarter of current year. However, if taxes were deposited in full and on time for quarter, then have an additional 10 days to file
8/2/2004	Fed	Employment	Pensions, profit-sharing, stock-bonus or other employee benefit plans that use a calendar year must file previous year tax return (Form 5500 series)
8/2/2004	Fed	Employment	Deposit federal unemployment tax if liability for quarter (April-June)is over $100
8/2/2004	GA	Employment	Employers required to file Form DOL-4 for unemployment compensation contributions due for the 2nd quarter
8/2/2004	GA	Employment	Withholding Quarterly Return (Form G-7) due for the 2nd quarter
8/4/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
8/6/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
8/10/2004	Fed	Employment	File Form 941 for the 2nd quarter of current year if taxes for the quarter were deposited in full and on time
8/10/2004	Fed	Individual Income	If you received $20 or more in tips during previous month, report them to your employer using Form 4070
8/11/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
8/13/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
8/16/2004	Fed	Employment	Monthly depositors must deposit employment taxes for payments in previous month
8/16/2004	Fed	Individual Income	Last day for filing previous year income tax return (Form 1040 series) by calendar-year individuals who obtained an automatic four-month filing extension. Last day for filing Form 2688 to request an additional 2-month extension
8/16/2004	GA	Employment	Monthly depositors required to file Form GA-V and deposit withheld income taxes for July
8/18/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
8/20/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
8/20/2004	GA	Sales & Use	Monthly filers required to file Form ST-3 for sales and use tax collected in July
8/25/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
8/27/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes

September 2004

Date	State	Tax Type	Instructions
9/1/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
9/3/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
9/9/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
9/10/2004	Fed	Employment	Semi-weekly depositors must deposit employment taxes
9/10/2004	Fed	Individual Income	If you received $20 or more in tips during previous month, report them to your employer using Form 4070
9/15/2004	Fed	Corporate Income/Franchise	Last day of filing for previous year income tax return (Form 1120 series) by calendar-year corporations that obtained an automatic six-month filing extension
9/15/2004	Fed	Corporate Income/Franchise	Deposit at least 80% of the third installment of current year estimated income tax by corporations (use Form 1120-W to determine estimated tax liability)
9/15/2004	Fed	Employment	Monthly depositors must deposit employment taxes for payments in previous month