| FEBRUARY 28 |
With IRS Form W-3, report wage information to the
Social Security Administration. Include
copies of all W-2s. Make no
payment. |
| MARCH 15 |
Pay IRS corporate income tax and file IRS Form 1120
(or 1120-A). Alternative:
file for a six-month extension with Form 7004, but estimated tax is due
now. |
| APRIL 30 |
On IRS Form 941, report wages and tax related to
employees’ wages of previous quarter (income, Social Security,
Medicare). Pay any
undeposited withheld tax.
Deposit federal unemployment tax for previous quarter if it is
more than $100.
Pay the previous quarter’s state unemployment tax and file
“Employer’s Quarterly Report” with the Texas Employment Commission. |
| MAY 15
|
Pay state franchise tax and file forms sent by Comptroller.
Alternative: file for a six-month extension, but estimated
tax is due now. |
| JULY 31 |
On IRS Form 941, report wages and tax related to
employees’ wages of previous quarter (income, Social Security,
Medicare). Pay any
undeposited withheld tax.
Deposit federal unemployment tax for previous quarter is it is
more than $100.
Pay the previous quarter’s state unemployment tax and file
“Employer’s Quarterly Report” with the Texas Employment Commission. |
| OCTOBER 31 |
On IRS Form 941, report wages and tax related to
employees’ wages of previous quarter (income, Social Security,
Medicare). Pay any
undeposited withheld tax.
Deposit federal unemployment tax for previous quarter if it is
more than $100.
Pay the previous quarter’s state unemployment tax and file
“Employer’s Quarterly Report” with the Texas Employment Commission. |
| DECEMBER 31 |
When desired, file Articles of Dissolution to
dissolve the corporation and avoid further franchise tax |
