Year 2006 Tax Filing Dates for Sales, Corporation and Income Taxes

January

17th
Personal Income Tax Estimated Tax Payment Due for 4th Quarter of 2005
Partnership and LLC Estimated Tax Payments Due (For payments required to be made on behalf of partners and members)
S Corporation Estimated Tax Payments Due (For payments required to be made on behalf of nonresident shareholders)

20th
Sales Tax Return for Monthly Filers Due

30th
Limited Liability Company/Limited Liability Partnership Filing Fee for Calendar Year Filers Due
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February

21st Sales Tax Return for Monthly Filers Due
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March

15th
Corporation Tax Return for Calendar Year Filers Due
Corporation Tax Estimated Tax Payment Due with Return or Extension
S Corporation Tax Return for Calendar Year Filers Due

20th
Sales Tax Return for Quarterly Filers Due
Sales Tax Return for Monthly Filers Due
Sales Tax Return for Annual Filers Due
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April

17th
Personal Income Tax, Partnership and Fiduciary Tax Returns Due for Calendar Year Filers
Personal Income Tax Estimated Tax Payment Due
Partnership and LLC Estimated Tax Payments Due (For payments required to be made on behalf of partners and members)
S Corporation Estimated Tax Payments Due (For payments required to be made on behalf of nonresident shareholders)

18th
Personal Income Tax, Partnership, and Fiduciary Tax Returns due for Calendar Year Filers who file their Federal income tax return at the IRS Service Center in Andover, MA

20th
Sales Tax Return for Monthly Filers Due
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May

22nd
Sales Tax Return for Monthly Filers Due
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June

15th
Corporation Tax Estimated Tax Payments for Calendar Year Filers Due
Personal Income Tax Estimated Tax Payments Due
Partnership and LLC Estimated Tax Payments Due (For payments required to be made on behalf of partners and members)
S Corporation Estimated Tax Payments Due (For payments required to be made on behalf of nonresident shareholders)

20th
Sales Tax Return for Quarterly Filers Due
Sales Tax Return for Monthly Filers Due
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July

20th
Sales Tax Return for Monthly Filers Due
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August

21st
Sales Tax Return for Monthly Filers Due
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September

15th
Personal Income Tax Estimated Tax Payment Due
S Corporation Return Due for Calendar Year Filers Who Requested an Extension
Corporation Tax Estimated Tax Payments Due
Corporation Tax Return Due for Calendar Year Filers Who Requested Six Month Extension to File
Partnership and LLC Estimated Tax Payments Due (For payments required to be made on behalf of partners and members)
S Corporation Estimated Tax Payments Due (For payments required to be made on behalf of nonresident shareholders)

20th
Sales Tax Return for Monthly Filers Due
Sales Tax Return for Quarterly Filers Due
..............................................................

October

16th
Personal Income Tax Return Due for Taxpayers who Requested an Automatic Six Month Extension to File

20th
Sales Tax Return for Monthly Filers Due
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November

20th
Sales Tax Return for Monthly Filers Due
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December

15th
Corporation Tax Estimated Tax Payment Due

20th
Sales Tax Return for Monthly Filers Due
Sales Tax Return for Quarterly Filers Due

Note: For Corporation Tax fiscal year filers, the returns are due 2 and 1/2 months after the end of the fiscal year. Corporation Tax estimated tax payments are due with the filing of the tax return or extension, and on or before the 15th day of the 6th, 9th and 12th month after the end of the fiscal year. S Corporation estimated tax payments required to be paid on behalf of S Corporation nonresident shareholders are due on April 17, June 15, September 15 and January 15.