Kennemer, Masters
& Lunsford, LLC
Certified Public Accountants
Since 1971
HELPFUL LINKS

Federal Government
Immigration and Naturalization Service
Internal Revenue Service
Government Accountability Office
Office of Management and Budget
Social Security Administration

Texas State Government
Texas Comptroller of Public Accounts
Texas Secretary of State
Texas Workforce Commission
Texas New Hire
TexasOnline                         
(979) 297-4075    info@kmandl.com
8 West Way Ct.
Lake Jackson, TX 77566

(979) 297-4075
Fax: (979) 297-6648
Memember of
AICPA & TSCPA
10850 Richmond, Ste. 135
Houston, TX 77042
(281) 974-3416
Fax: (281) 974-3764
201 West Webb
El Campo, Texas 77437
(979) 543-6836
Fax: (979) 543-8062
 
Kennemer, Masters
& Lunsford, LLC
Certified Public Accountants
Since 1971
(979) 297-4075
info@kmandl.com
HELPFUL LINKS

Federal Government
Immigration and Naturalization Service
Internal Revenue Service
Government Accountability Office
Office of Management and Budget
Social Security Administration

Texas State Government
Texas Comptroller of Public Accounts
Texas Secretary of State
Texas Workforce Commission
Texas New Hire
TexasOnline                         
DUE DATES:

INDIVIDUAL - FORM 1040
   Return due 15th day of 4th month after year end date
   Extended return due 6 months after original due date
PARTNERSHIPS - FORM 1065
   Return and K-1 due 15th day of 4th month after year end date
   Extended return due 5 months after original due date
CORPORATIONS /S CORPORATIONS - FORM 1120/1120s
   Return and K-1 due 15th day of 3RDmonth after year end date
   Extended return due 6 months after original due date
TRUSTS/ESTATES - FORM 1041
   Return and K-1 due 15th day of 4TH month after year end date
   Extended return due 5 months after original due date
NON-PROFITS - FORM 990
   Return due 15th day of 5TH month after year end date
   Extended return due 3 months after original due date
   Second extension can be filed and return due 3 months after
    original extended due date
EMPLOYER BENEFIT PLANS - FORM 5500
   Return due last day of 7th month after year end date
   Extended return due 3 months after original due date


MONTHLY CALENDAR OF EVENTS:

January 1 - New Year’s Day Holiday (Office Closed)
January 10 - Employees Who Work For Tips:
       If you receive $20 or more in tips during December, report them to your employer
       using Form 4070, Employee’s Report of Tips to Employer.
January 15:
   Employment Taxes: FIT & FICA Deposit due for Monthly Filers
   Individuals (Form 1040): Pay the 4th Installment of your estimated tax for the prior year
Farmers and fisherman: Pay estimated tax for the previous year using Form 1040-ES. If  
estimated tax is not paid by this date, taxpayer must file the tax return and pay any tax due
by  March 2nd to avoid an estimated tax penalty.
January 20 - Sales Tax: December monthly sales tax and 4th quarter sales tax due
January 31
    Employment Taxes: The following 3rd Quarter Reports are due
• Federal Unemployment Tax Deposit
• Form 941 (FICA and Federal Withholding Tax)
• Texas Workforce Commission Quarterly Report
    Form W-2 due to Employees
   Form 1099 due to Recipients

February 10 - Employees Who Work For Tips:
If you receive $20 or more in tips during January, report them to your employer using Form
4070, Employee’s Report of Tips to Employer.
February 15
   Employment Taxes: FIT & FICA Deposit due for Monthly Filers
February 20 - Sales Tax: January monthly sales tax due
February 28 -
File information returns, including Forms 1098, 1099 and W-2G for payments  made during
previous tax year.  File W-3 with Copy A of all Forms W-2 issued.

March 10 - Employees Who Work For Tips:
If you receive $20 or more in tips during February, report them to your employer using Form
4070, Employee’s Report of Tips to Employer.
March 15
   Employment Taxes: FIT & FICA Deposit due for Monthly Filers
  Corporations/S Corporations: File calendar Form 1120 or Form 1120S.
     For automatic 6-month extension, file Form 7004.
March 20 - Sales Tax: February monthly sales tax due
March 31 - Electronic filing of Forms 1097, 1098, 1099, 3921, 3922 and W-2G -
Due date for filing these forms if filing electronically

April 10 - Employees Who Work For Tips:
If you receive $20 or more in tips during March, report them to your employer using Form
4070, Employee’s Report of Tips to Employer.
April 15
   Employment Taxes: FIT & FICA Deposit due for Monthly Filers
  Individuals (Form 1040): File Form 1040, 1040A, or 1040EZ.
     For automatic 6-month extension file Form 4868.
     Pay the 1st installment of the current tax year estimated tax.
   Household Employers: File Schedule H with Form 1040 if you paid
      $1,800 or more to a household employee.
  Partnerships: File Form 1065.
     For automatic 5-month extension file Form 7004.
  Corporations: Deposit 1st installment of your current tax year estimated tax.
April 20 - Sales Tax: March monthly sales tax due and
     1st quarter sales tax due
April 30
    Employment Taxes: The following 1st Quarter Reports are due
• Federal Unemployment Tax Deposit
• Form 941 (FICA and Federal Withholding Tax)
• Texas Workforce Commission Quarterly Report

May 10 - Employees Who Work For Tips:
If you receive $20 or more in tips during April, report them to your employer using Form
4070, Employee’s Report of Tips to Employer.
May 15
   Employment Taxes: FIT & FICA Deposit due for Monthly Filers
May 20 - Sales Tax: April monthly sales tax due
May - Memorial Day Holiday (Office Closed)

June 10 - Employees Who Work For Tips:
If you receive $20 or more in tips during May, report them to your employer using Form
4070, Employee’s Report of Tips to Employer.
June 15
   Employment Taxes: FIT & FICA Deposit due for Monthly Filers
   Individuals (Form 1040): Pay the 2nd installment of current tax year estimated tax.
  Corporations: Deposit 2nd installment of the current tax year estimated tax.
June 20 - Sales Tax: May monthly sales tax due

July 4th - Fourth of July Holiday (Office Closed)
July 10 - Employees Who Work For Tips:
If you receive $20 or more in tips during June, report them to your employer using Form
4070, Employee’s Report of Tips to Employer.
July 15
   Employment Taxes: FIT & FICA Deposit due for Monthly Filers
July 20 - Sales Tax: June monthly sales tax due and 2nd quarter sales tax due
July 31
    Employment Taxes: The following 2nd Quarter Reports are due
• Federal Unemployment Tax Deposit
• Form 941 (FICA and Federal Withholding Tax)
• Texas Workforce Commission Quarterly Report
    Employee Benefit Plan:  File Form 5500 or 5500-EZ. For automatic 3-month
       extension File Form 5558.

August 10 - Employees Who Work For Tips:
If you receive $20 or more in tips during July, report them to your employer using Form
4070, Employee’s Report of Tips to Employer.
August 15
   Employment Taxes: FIT & FICA Deposit due for Monthly Filers
August 20 - Sales Tax: July monthly sales tax due

September - Labor Day Holiday (Office Closed)
September 10 - Employees Who Work For Tips:
If you receive $20 or more in tips during August, report them to your employer using Form
4070, Employee’s Report of Tips to Employer.
September 15
   Employment Taxes: FIT & FICA Deposit due for Monthly Filers
  Individuals (Form 1040): Pay the 3rd Installment of the current tax year estimated tax
   Partnerships: File Form 1065, if you timely requested a 5-month extension
  Corporations/S Corporations: File calendar year Form 1120 or Form 1120S,
     if you timely requested a 6-month extension.
     Deposit 3rd installment of your current tax year Form 1120 estimated tax
September 20 - Sales Tax: August monthly sales tax due

October 10 - Employees Who Work For Tips:
If you receive $20 or more in tips during September, report them to your employer using
Form 4070, Employee’s Report of Tips to Employer.
October 15
    Employment Taxes: FIT & FICA Deposit due for Monthly Filers
    Individuals (Form 1040): File Form 1040, 1040A or 1040EZ if you timely requested
    a 6-month extension.
    Electing Large Partnerships: File Form 1065, if you timely requested a 6-month extension.
    Employee Benefit Plans: File Form 5500, if you timely requested an extension on Form
5558.
October 20 - Sales Tax: September monthly sales tax and 3rd quarter sales tax due
October 31
    Employment Taxes: The following 3rd Quarter Reports are due
• Federal Unemployment Tax Deposit
• Form 941 (FICA and Federal Withholding Tax)
• Texas Workforce Commission Quarterly Report

November 10 - Employees Who Work For Tips:
       If you receive $20 or more in tips during October, report them to your employer
       using Form 4070, Employee’s Report of Tips to Employer.
November 15 - Employment Taxes: FIT & FICA Deposit due for Monthly Filers
November 20 - Sales Tax: October monthly sales tax due
November - Thanksgiving Holidays (Office Closed)

December 10 - Employees Who Work For Tips:
       If you receive $20 or more in tips during November, report them to your employer
       using Form 4070, Employee’s Report of Tips to Employer.
December 15
  Employment Taxes: FIT & FICA Deposit due for Monthly Filers
  Corporations: Deposit 4th installment of current tax year Form 1120 estimated tax.
December 20 - Sales Tax: November monthly sales tax due
December 24 & 25 - Christmas Holidays (Office Closed)
December 31 - New Year's Eve Holiday (Office Closed)
8 West Way Ct.
Lake Jackson, TX 77566

(979) 297-4075
Fax: (979) 297-6648
Memember of
AICPA & TSCPA
201 West Webb
El Campo, Texas 77437
(979) 543-6836
Fax: (979) 543-8062
10850 Richmond, Ste. 135
Houston, TX 77042
(281) 974-3416
Fax: (281) 974-3764
(979) 297-4075
info@kmandl.com
Kennemer, Masters
& Lunsford, LLC
Certified Public Accountants
Since 1971
HELPFUL LINKS

Federal Government
Immigration and Naturalization Service
Internal Revenue Service
Government Accountability Office
Office of Management and Budget
Social Security Administration

Texas State Government
Texas Comptroller of Public Accounts
Texas Secretary of State
Texas Workforce Commission
Texas New Hire
TexasOnline
                        
DUE DATES:

INDIVIDUAL - FORM 1040
   Return due 15th day of 4th month after year end date
   Extended return due 6 months after original due date
PARTNERSHIPS - FORM 1065
   Return and K-1 due 15th day of 4th month after year end date
   Extended return due 5 months after original due date
CORPORATIONS /S CORPORATIONS - FORM 1120/1120s
   Return and K-1 due 15th day of 3RDmonth after year end date
   Extended return due 6 months after original due date
TRUSTS/ESTATES - FORM 1041
   Return and K-1 due 15th day of 4TH month after year end date
   Extended return due 5 months after original due date
NON-PROFITS - FORM 990
   Return due 15th day of 5TH month after year end date
   Extended return due 3 months after original due date
   Second extension can be filed and return due 3 months after
    original extended due date
EMPLOYER BENEFIT PLANS - FORM 5500
   Return due last day of 7th month after year end date
   Extended return due 3 months after original due date


MONTHLY CALENDAR OF EVENTS:

January 1 - New Year’s Day Holiday (Office Closed)
January 10 - Employees Who Work For Tips:
       If you receive $20 or more in tips during December, report them to your employer
       using Form 4070, Employee’s Report of Tips to Employer.
January 15:
   Employment Taxes: FIT & FICA Deposit due for Monthly Filers
   Individuals (Form 1040): Pay the 4th Installment of your estimated tax for the prior year
Farmers and fisherman: Pay estimated tax for the previous year using Form 1040-ES. If   estimated tax is not
paid by this date, taxpayer must file the tax return and pay any tax due by  March 2nd to avoid an estimated
tax penalty.
January 20 - Sales Tax: December monthly sales tax and 4th quarter sales tax due
January 31
    Employment Taxes: The following 3rd Quarter Reports are due
• Federal Unemployment Tax Deposit
• Form 941 (FICA and Federal Withholding Tax)
• Texas Workforce Commission Quarterly Report
    Form W-2 due to Employees
   Form 1099 due to Recipients

February 10 - Employees Who Work For Tips:
If you receive $20 or more in tips during January, report them to your employer using Form 4070,
Employee’s Report of Tips to Employer.
February 15
   Employment Taxes: FIT & FICA Deposit due for Monthly Filers
February 20 - Sales Tax: January monthly sales tax due
February 28 -
File information returns, including Forms 1098, 1099 and W-2G for payments  made during previous tax
year.  File W-3 with Copy A of all Forms W-2 issued.

March 10 - Employees Who Work For Tips:
If you receive $20 or more in tips during February, report them to your employer using Form 4070,
Employee’s Report of Tips to Employer.
March 15
   Employment Taxes: FIT & FICA Deposit due for Monthly Filers
  Corporations/S Corporations: File calendar Form 1120 or Form 1120S.
     For automatic 6-month extension, file Form 7004.
March 20 - Sales Tax: February monthly sales tax due
March 31 - Electronic filing of Forms 1097, 1098, 1099, 3921, 3922 and W-2G -
Due date for filing these forms if filing electronically

April 10 - Employees Who Work For Tips:
If you receive $20 or more in tips during March, report them to your employer using Form 4070, Employee’s
Report of Tips to Employer.
April 15
   Employment Taxes: FIT & FICA Deposit due for Monthly Filers
  Individuals (Form 1040): File Form 1040, 1040A, or 1040EZ.
     For automatic 6-month extension file Form 4868.
     Pay the 1st installment of the current tax year estimated tax.
   Household Employers: File Schedule H with Form 1040 if you paid
      $1,800 or more to a household employee.
  Partnerships: File Form 1065.
     For automatic 5-month extension file Form 7004.
  Corporations: Deposit 1st installment of your current tax year estimated tax.
April 20 - Sales Tax: March monthly sales tax due and
     1st quarter sales tax due
April 30
    Employment Taxes: The following 1st Quarter Reports are due
• Federal Unemployment Tax Deposit
• Form 941 (FICA and Federal Withholding Tax)
• Texas Workforce Commission Quarterly Report

May 10 - Employees Who Work For Tips:
If you receive $20 or more in tips during April, report them to your employer using Form 4070, Employee’s
Report of Tips to Employer.
May 15
   Employment Taxes: FIT & FICA Deposit due for Monthly Filers
May 20 - Sales Tax: April monthly sales tax due
May - Memorial Day Holiday (Office Closed)

June 10 - Employees Who Work For Tips:
If you receive $20 or more in tips during May, report them to your employer using Form 4070, Employee’s
Report of Tips to Employer.
June 15
   Employment Taxes: FIT & FICA Deposit due for Monthly Filers
   Individuals (Form 1040): Pay the 2nd installment of current tax year estimated tax.
  Corporations: Deposit 2nd installment of the current tax year estimated tax.
June 20 - Sales Tax: May monthly sales tax due

July 4th - Fourth of July Holiday (Office Closed)
July 10 - Employees Who Work For Tips:
If you receive $20 or more in tips during June, report them to your employer using Form 4070, Employee’s
Report of Tips to Employer.
July 15
   Employment Taxes: FIT & FICA Deposit due for Monthly Filers
July 20 - Sales Tax: June monthly sales tax due and 2nd quarter sales tax due
July 31
    Employment Taxes: The following 2nd Quarter Reports are due
• Federal Unemployment Tax Deposit
• Form 941 (FICA and Federal Withholding Tax)
• Texas Workforce Commission Quarterly Report
    Employee Benefit Plan:  File Form 5500 or 5500-EZ. For automatic 3-month
       extension File Form 5558.

August 10 - Employees Who Work For Tips:
If you receive $20 or more in tips during July, report them to your employer using Form 4070, Employee’s
Report of Tips to Employer.
August 15
   Employment Taxes: FIT & FICA Deposit due for Monthly Filers
August 20 - Sales Tax: July monthly sales tax due

September - Labor Day Holiday (Office Closed)
September 10 - Employees Who Work For Tips:
If you receive $20 or more in tips during August, report them to your employer using Form 4070, Employee’s
Report of Tips to Employer.
September 15
   Employment Taxes: FIT & FICA Deposit due for Monthly Filers
  Individuals (Form 1040): Pay the 3rd Installment of the current tax year estimated tax
   Partnerships: File Form 1065, if you timely requested a 5-month extension
  Corporations/S Corporations: File calendar year Form 1120 or Form 1120S,
     if you timely requested a 6-month extension.
     Deposit 3rd installment of your current tax year Form 1120 estimated tax
September 20 - Sales Tax: August monthly sales tax due

October 10 - Employees Who Work For Tips:
If you receive $20 or more in tips during September, report them to your employer using Form 4070,
Employee’s Report of Tips to Employer.
October 15
    Employment Taxes: FIT & FICA Deposit due for Monthly Filers
    Individuals (Form 1040): File Form 1040, 1040A or 1040EZ if you timely requested
    a 6-month extension.
    Electing Large Partnerships: File Form 1065, if you timely requested a 6-month extension.
    Employee Benefit Plans: File Form 5500, if you timely requested an extension on Form 5558.
October 20 - Sales Tax: September monthly sales tax and 3rd quarter sales tax due
October 31
    Employment Taxes: The following 3rd Quarter Reports are due
• Federal Unemployment Tax Deposit
• Form 941 (FICA and Federal Withholding Tax)
• Texas Workforce Commission Quarterly Report

November 10 - Employees Who Work For Tips:
       If you receive $20 or more in tips during October, report them to your employer
       using Form 4070, Employee’s Report of Tips to Employer.
November 15 - Employment Taxes: FIT & FICA Deposit due for Monthly Filers
November 20 - Sales Tax: October monthly sales tax due
November - Thanksgiving Holidays (Office Closed)

December 10 - Employees Who Work For Tips:
       If you receive $20 or more in tips during November, report them to your employer
       using Form 4070, Employee’s Report of Tips to Employer.
December 15
  Employment Taxes: FIT & FICA Deposit due for Monthly Filers
  Corporations: Deposit 4th installment of current tax year Form 1120 estimated tax.
December 20 - Sales Tax: November monthly sales tax due
December 24 & 25 - Christmas Holidays (Office Closed)
December 31 - New Year's Eve Holiday (Office Closed)
2801 N Velasco, Ste. C
Angleton, TX 77515
(979) 849-8297
Fax: (979) 849-0847

8 West Way Ct.
Lake Jackson, TX 77566

(979) 297-4075
Fax: (979) 297-6648
Memember of
AICPA & TSCPA
201 West Webb
El Campo, Texas 77437
(979) 543-6836
Fax: (979) 543-8062
10850 Richmond, Ste. 135
Houston, TX 77042
(281) 974-3416
Fax: (281) 974-3764
2801 N Velasco, Ste. C
Angleton, TX 77515
(979) 849-8297
Fax: (979) 849-0847

2801 N Velasco, Ste. C
Angleton, TX 77515
(979) 849-8297
Fax: (979) 849-0847