• February 1 – All businesses.  Give annual information statements to recipients of certain payments you made during 2005.  (You can use the appropriate version of Form 1099 or other information return.  Form 1099 can be issued electronically with the consent of the recipient.) Payments that may be covered include the following.

    • Cash payments for fish (or other aquatic life) purchased from anyone engaged in the trade or business of catching fish.
    • Compensation for workers who are not considered employees (including fishing boat proceeds to crew members).
    • Dividends and other corporate distributions.
    • Interest.
    • Amounts paid in real estate transactions.
    • Rent.
    • Royalties.
    • Amounts paid in broker and barter exchange transactions.
    • Payments to attorneys.
    • Payments of Indian gaming profits to tribal members.
    • Profit-sharing distributions.
    • Retirement plan distributions.
    • Original issue discount.
    • Prizes and awards.
    • Medical and health care payments.
    • Debt cancellation (treated as payment to debtor).
    • Cash payments over $10,000. (See the instructions for Form 8300, Report of Cash Payments Over $10,000 Received in a Trade orBusiness.)

    See the 2005 General Instructions for Forms 1099, 1098, 5498, and W–2G for information on what payments are covered, how much the payment must be before a statement is required, which form to use, and extensions of time to provide statements.

  • February 1 – All businesses.  File information returns (Form 1099) for certain payments you made during the previous year.  These payments are described under February 1.  There are different forms for different types of payments.  Use a separate Form 1096 to summarize and transmit the forms for each type of payment.  See the current year's Instructions for Forms 1099, 1098, 5498, and W-2G for information on what payments are covered, how much the payment must be before a return is required, what form to use, and extensions of time to file.

  • Note.  The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins.

    Partnerships.  Form 1065.  This form is due on the 15th day of the 4th month after the end of the partnership's tax year.  Provide each partner with a copy of Schedule K–1 (Form 1065) or a substitute Schedule K–1.

    Partnerships.  Form 1065–B (electing large partnerships).  This form is due on the 15th day of the 4th month after the end of the partnership's tax year.  Provide each partner with a copy of Schedule K–1 (Form 1065) or a substitute Schedule K–1.

    Corporations and S Corporations.  Form 1120 and Form 1120S (or Form 7004).  These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year.  S Corporations must provide each shareholder with a copy of Schedule K–1 (Form 1120S) or a substitute Schedule K–1.

    Estimated tax payments.  Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year.

    Form 2553.  This form is used to choose S corporation treatment.  It is due by the 15th day of the 3rd month of the first tax year to which the choice will apply or at any time during the preceding tax year.