Filing Calendar September

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If any due date falls on a Saturday, Sunday or legal holiday, the due date is the next succeeding day that is not a Saturday, Sunday, or legal holiday.

September 2001

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September 10

Employees who work for tips. If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.

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September 17

Individuals. Make a payment of your 2001 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2001. For more information, see Publication 505.

Corporations. File a 2000 calendar year income tax return (Form 1120 or 1120-A) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15.

S corporations. File a 2000 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), or a substitute Schedule K-1.

Corporations. Deposit the third installment of estimated income tax for 2001. A worksheet, Form 1120-W, is available to help you make an estimate of your tax for the year.

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