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, Employee’s Report of Tips to Employer.
September 15
Individuals - Make a payment of your 2005 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 2005. Corporations - File a 2004 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 2004 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 at least 80% of the third installment of estimated income tax for 2005. The remaining 20% is due by October 1. A worksheet, Form 1120-W, is available to help you make an estimate of your tax for the year.
