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Events Calendar

The interactive calendar highlights federal and state tax due dates, special firm events and other important dates that may be of interest to you. The calendar is updated regularly, so check back often to keep track of filing requirements, deadlines, and other events that will help you stay current and up-to-date.

The calendar below shows important tax due dates and other events. Events have been categorized as Individual, Business and State tax due dates, as well as general Firm events. Hover over an event to view its details.

Business Individual Firm State
Previous Month Next Month January 2019
2018 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2020
Sunday
Monday
Tuesday
Wednesday
Thursday
Friday
Saturday
30 December
31
Sales & Use (BOE-401-A2)
1
2
Employment (Semi-weekly Employment Deposit)
3
Employment (Semi-weekly Employment Deposit)
4
Employment (Semi-weekly Employment Deposit)
Employment (Semi-weekly Employment Deposit)
5
6
7
8
9
Employment (Semi-weekly Employment Deposit)
Employment (Semi-weekly Employment Deposit)
10
Individual Income (4070)
11
Employment (Semi-weekly Employment Deposit)
Employment (Semi-weekly Employment Deposit)
12
13
14
15
Employment (Monthly Employment Deposit)
Individual Income (1040-ES)
Employment (DE 88/DE 88ALL)
Individual Income (541-ES)
Individual Income (540-ES)
Pass-Through Income (540-ES)
Pass-Through Income (592)
Pass-Through Income (592-V)
16
Employment (Semi-weekly Employment Deposit)
Employment (Semi-weekly Employment Deposit)
17
18
Employment (Semi-weekly Employment Deposit)
Employment (Semi-weekly Employment Deposit)
19
20
21
22
23
Employment (Semi-weekly Employment Deposit)
24
Employment (Semi-weekly Employment Deposit)
25
Employment (Semi-weekly Employment Deposit)
Employment (Semi-weekly Employment Deposit)
26
27
28
29
30
Employment (Semi-weekly Employment Deposit)
Employment (Semi-weekly Employment Deposit)
31
Employment (941)
Employment (943)
Employment (945)
Pass-Through Income (8308)
Corporate Income/Franchise (1098)
Corporate Income/Franchise (1099)
Employment (940)
Corporate Income/Franchise (Information Return)
Employment (FUTA)
Employment (8809)
Employment (W-2)
Corporate Income/Franchise (1098-E)
Corporate Income/Franchise (1098-T)
Employment (DE 88/DE 88ALL)
Sales & Use (BOE-401-A2)
Sales & Use (BOE-401-A2)
Sales & Use (BOE-401-A2)
Employment (DE 9)
Employment (DE 9C)
1 February
Employment (Semi-weekly Employment Deposit)
Employment (Semi-weekly Employment Deposit)
2
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Newsletters

Tax Alerts
Tax Briefing(s)

The IRS and the Treasury intend to provide regulations that will address issues affecting foreign corporations with previously taxed earnings and profits (PTEP). The regulations are in response to changes made by the Tax Cuts and Jobs Act (TCJA) ( P.L. 115-97)


The IRS has proposed regulations on the limitation on the business interest expense deduction under Code Sec. 163(j), as amended by the Tax Cuts and Jobs Act (TCJA) ( P.L. 115-97). The IRS also has issued a safe harbor that allows taxpayers to treat certain infrastructure trades or businesses as real property trades or businesses solely for purposes of qualifying as an electing real property trade or business under Code Sec. 163(j)(7)(B).


A nonprofit corporation that operated a medical-marijuana dispensary legally under California law was not allowed to claim deductions for business expenses on its federal return. Code Sec. 280E, which prevents any trade or business that consists of trafficking in controlled substances from deducting any business expenses, applied.


The IRS released the optional standard mileage rates for 2019. Most taxpayers may use these rates to compute deductible costs of operating vehicles for:


The IRS has provided guidance and examples for calculating the nondeductible portion of parking expenses. In addition, the IRS has provided guidance to tax-exempt organizations to help such organizations determine how unrelated business taxable income (UBTI) will be increased by the nondeductible amount of such fringe benefit expenses paid or incurred.


The IRS has released initial guidance on the new Code Sec. 83(i), added by the 2017 Tax Cuts and Jobs Act ( P.L. 115-97).

Code Sec. 83 generally provides for the federal income tax treatment of property transferred in connection with the performance of services. Code Sec. 83(i) allows certain employees to elect to defer recognition of income attributable to the receipt or vesting of qualified stock for up to five years.


Highly anticipated foreign tax credit regulations have been issued that provide guidance on the significant changes made to the foreign tax credit rules by the Tax Cuts and Jobs Act ( P.L. 115-97).


Proposed regulations provide much anticipated guidance on the base erosion and anti-abuse tax (BEAT) under Code Sec. 59A and related reporting requirements. The regulations are proposed to apply generally to tax years beginning after December 31, 2017, but taxpayers may rely on these proposed regulations until final regulations are published.


The IRS will grant automatic consent to accounting method changes to comply with new Code Sec. 451(b), as added by the Tax Cuts and Jobs Act ( P.L. 115-97). In addition, some taxpayers may make the accounting method change on their tax returns without filing a Form 3115, Application for Change in Accounting Method. These procedures generally apply to tax years beginning after December 31, 2017. Rev. Proc. 2018-31, I.R.B. 2018-22, 637, is modified.


The IRS has issued transition relief from the "once-in-always-in" condition for excluding part-time employees under Reg. §1.403(b)-5(b)(4)(iii)(B). Under the "once-in-always-in" exclusion condition, once an employee is eligible to make elective deferrals, the employee may not be excluded from making elective deferrals in any later exclusion year on the basis that he or she is a part-time employee.


The IRS has provided interim guidance for the 2019 calendar year on income tax withholding from wages and withholding from retirement and annuity distributions. In general, certain 2018 withholding rules provided in Notice 2018-14, I.R.B. 2018-7, 353, will remain in effect for the 2019 calendar year, with one exception.


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Calculators

Should I refinance my mortgage? How much do I need to save for my child's college education? As accounting professionals, these are some of the questions that are posed to us on a daily basis. We are providing these interactive financial calculators and other tools to assist you with some of the day-to-day questions and concerns that may arise. While these financial tools are not a substitute for financial advice from a qualified professional, they can be used as a starting point in the decision making process.
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