September 2018 Tax and Compliance Deadlines

Happy September. This is your monthly summary of important tax and compliance deadlines for your review.

In September, it’s recommended that you:

• Schedule appointments with individual clients for year-end tax planning sessions.
• Remind individual clients of automatic six-month extensions of Oct. 15 filing deadline for 2018 returns.
• File returns for calendar-year corporations and partnerships that obtained automatic extensions.

Key Compliance Dates:

Thursday, Sept. 6 – Semiweekly depositors deposit FICA and withheld income tax on wages paid on Aug. 29-31.

Friday, Sept. 7 – Semiweekly depositors deposit FICA and withheld income tax on wages paid on Sept. 1-4.

Monday, Sept. 10 – Tipped employees who received $20 or more in tips during August report them to the employer on Form 4070.

Wednesday, Sept. 12 – Semiweekly depositors deposit FICA and withheld income tax on wages paid on Sept. 5-7.

Friday, Sept. 14 – Semiweekly depositors deposit FICA and withheld income tax on wages paid on Sept. 8-11.

Monday, Sept. 17

• Monthly depositors deposit FICA and withheld income tax for August.
• Individuals and calendar-year corporations pay third installment of 2017 estimated tax.
• Calendar-year corporations file 2017 income tax return (Form 1120 for C corporations; 1120S for S corporations) if automatic extension was obtained.
• Partnerships file 2017 Form 1065 if automatic extension was obtained.

Wednesday, Sept. 19 – Semiweekly depositors deposit FICA and withheld income tax on wages paid on Sept. 12-14.

Friday, Sept. 21 – Semiweekly depositors deposit FICA and withheld income tax on wages paid on Sept. 15-18.

Wednesday, Sept. 26 – Semiweekly depositors deposit FICA and withheld income tax on wages paid on Sept. 19-21.

Friday, Sept. 28 – Semiweekly depositors deposit FICA and withheld income tax on wages paid on Sept. 22-25.

Intuit® ProConnect™ Resources:

• The September 2018 calendar with filing deadlines and reminders for you and your clients
• Key Tax Facts for 2017 and Key Tax Facts for 2018
• New Tax Developments for 2017 and Beyond and 5 Key Tax Changes for Your Clients in 2018

As always, visit Intuit ProConnect for more information and training resources.